CHRIS & APPLE FRITES: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
CHRIS & APPLE FRITES
Largest movements
- Receivables within one year +€22,270
up €22,270 (+640%), from €3,478 to €25,748
of which Other amounts receivable: +€25,668
- Intangible fixed assets -€7,860
down €7,860 (-42.4%), from €18,558 to €10,698
- Cash +€5,501
up €5,501 (+183%), from €3,012 to €8,513
mainly Depreciation (+€12,795) and Tax, wage and social debts (+€8,592)
- Tangible fixed assets -€4,934
down €4,934 (-51.6%), from €9,560 to €4,626
of which Plant, machinery and equipment: -€2,582
- Stocks and contracts -€3,055
down €3,055 (-60.2%), from €5,071 to €2,016
- Tax, wage and social debts +€8,592
up €8,592 (+271%), from €3,173 to €11,765
of which Remuneration and social security: +€6,620
- Reserves +€6,053
up €6,053 (+42.3%), from €14,314 to €20,367
- Trade debts +€2,507
up €2,507 (+48.0%), from €5,225 to €7,731
- Current portion of long-term debt -€2,459
no longer reported in 2025 (was €2,459)
- Other debts -€2,041
down €2,041 (-15.1%), from €13,479 to €11,438
- Staff costs +€29,252
new in 2025: €29,252
- Gross operating margin +€20,799
up €20,799 (+59.5%), from €34,982 to €55,781
- Financial charges -€2,843
down €2,843 (-72.4%), from €3,929 to €1,086
- Taxes -€2,277
down €2,277 (-56.4%), from €4,035 to €1,758
- Other operating charges +€1,340
up €1,340 (+38.3%), from €3,498 to €4,838
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €41,650 | €54,301 | +€12,651 | +30.4% |
| Fixed assets | 21/28 | €28,119 | €18,024 | -€10,095 | -35.9% |
| Intangible fixed assets | 21 | €18,558 | €10,698 | -€7,860 | -42.4% |
| Tangible fixed assets | 22/27 | €9,560 | €4,626 | -€4,934 | -51.6% |
| Plant, machinery and equipment | 23 | €5,488 | €2,906 | -€2,582 | -47.1% |
| Furniture and vehicles | 24 | €4,072 | €1,720 | -€2,352 | -57.8% |
| Financial fixed assets | 28 | - | €2,700 | +€2,700 | |
| Current assets | 29/58 | €13,531 | €36,277 | +€22,746 | +168% |
| Stocks and contracts in progress | 3 | €5,071 | €2,016 | -€3,055 | -60.2% |
| Stocks | 30/36 | €5,071 | €2,016 | -€3,055 | -60.2% |
| Amounts receivable within one year | 40/41 | €3,478 | €25,748 | +€22,270 | +640% |
| Trade receivables | 40 | €3,397 | - | -€3,397 | |
| Other amounts receivable | 41 | €80 | €25,748 | +€25,668 | +31,945% |
| Cash at bank and in hand | 54/58 | €3,012 | €8,513 | +€5,501 | +183% |
| Deferred charges and accrued income | 490/1 | €1,969 | - | -€1,969 | |
| Total equity and liabilities | 10/49 | €41,650 | €54,301 | +€12,651 | +30.4% |
| Equity | 10/15 | €17,314 | €23,367 | +€6,053 | +35.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €14,314 | €20,367 | +€6,053 | +42.3% |
| Distributable reserves | 133 | €14,314 | €20,367 | +€6,053 | +42.3% |
| Amounts payable | 17/49 | €24,335 | €30,934 | +€6,599 | +27.1% |
| Amounts payable within one year | 42/48 | €24,335 | €30,934 | +€6,599 | +27.1% |
| Current portion of amounts payable after more than one year | 42 | €2,459 | - | -€2,459 | |
| Trade debts | 44 | €5,225 | €7,731 | +€2,507 | +48.0% |
| Suppliers | 440/4 | €5,225 | €7,731 | +€2,507 | +48.0% |
| Taxes, remuneration and social security | 45 | €3,173 | €11,765 | +€8,592 | +271% |
| Taxes | 450/3 | €3,006 | €4,978 | +€1,972 | +65.6% |
| Remuneration and social security | 454/9 | €167 | €6,787 | +€6,620 | +3,975% |
| Other amounts payable | 47/48 | €13,479 | €11,438 | -€2,041 | -15.1% |
| Remuneration, social security and pensions | 62 | - | €29,252 | +€29,252 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,842 | €12,795 | -€1,047 | -7.6% |
| Other operating charges | 640/8 | €3,498 | €4,838 | +€1,340 | +38.3% |
| Gross operating margin | 9900 | €34,982 | €55,781 | +€20,799 | +59.5% |
| Operating profit (loss) | 9901 | €17,641 | €8,896 | -€8,745 | -49.6% |
| Financial income | 75/76B | €4 | - | -€4 | |
| Recurring financial income | 75 | €4 | - | -€4 | |
| Financial charges | 65/66B | €3,929 | €1,086 | -€2,843 | -72.4% |
| Recurring financial charges | 65 | €3,929 | €1,086 | -€2,843 | -72.4% |
| Profit (loss) for the period before taxes | 9903 | €13,716 | €7,810 | -€5,906 | -43.1% |
| Income taxes | 67/77 | €4,035 | €1,758 | -€2,277 | -56.4% |
| Profit (loss) for the period | 9904 | €9,682 | €6,052 | -€3,630 | -37.5% |
| Profit (loss) for the period to be appropriated | 9905 | €9,682 | €6,052 | -€3,630 | -37.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.