CROUSTY FRITES: what changed
Two fiscal 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.
CROUSTY FRITES
Largest movements
- Intangible fixed assets -€5,000
down €5,000 (-66.7%), from €7,500 to €2,500
- Tangible fixed assets -€2,968
down €2,968 (-33.7%), from €8,813 to €5,845
of which Plant, machinery and equipment: -€2,439
- Deferred charges and accrued income -€1,350
down €1,350 (-54.4%), from €2,480 to €1,131
- Cash +€825
up €825 (+25.2%), from €3,266 to €4,091
mainly Trade debts (+€13,330) and Depreciation (+€7,785)
- Receivables within one year -€786
down €786 (-47.0%), from €1,672 to €886
of which Other amounts receivable: -€932
- Profit (loss) carried forward -€19,744
down €19,744 (-174.8%), from -€11,292 to -€31,036
- Trade debts +€13,330
up €13,330 (+64.7%), from €20,600 to €33,931
- Debts after one year -€3,134
down €3,134 (-52.1%), from €6,010 to €2,876
- Current portion of long-term debt +€432
up €432 (+17.4%), from €2,484 to €2,916
- Tax, wage and social debts -€269
down €269 (-5.7%), from €4,713 to €4,444
of which Remuneration and social security: -€1,675
- Gross operating margin -€59,756
down €59,756 (-48.6%), from €122,858 to €63,103
- Staff costs -€24,799
down €24,799 (-26.9%), from €92,235 to €67,436
- Financial charges +€2,530
up €2,530 (+117.8%), from €2,148 to €4,678
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.
Cash bridge derived
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 | €25,515 | €16,236 | -€9,279 | -36.4% |
| Fixed assets | 21/28 | €16,563 | €8,595 | -€7,968 | -48.1% |
| Intangible fixed assets | 21 | €7,500 | €2,500 | -€5,000 | -66.7% |
| Tangible fixed assets | 22/27 | €8,813 | €5,845 | -€2,968 | -33.7% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €7,120 | €4,682 | -€2,439 | -34.2% |
| Furniture and vehicles | 24 | €1,692 | €1,163 | -€530 | -31.3% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €8,952 | €7,642 | -€1,311 | -14.6% |
| Stocks and contracts in progress | 3 | €1,534 | €1,534 | = | 0.0% |
| Stocks | 30/36 | €1,534 | €1,534 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,672 | €886 | -€786 | -47.0% |
| Trade receivables | 40 | - | €146 | +€146 | |
| Other amounts receivable | 41 | €1,672 | €740 | -€932 | -55.8% |
| Cash at bank and in hand | 54/58 | €3,266 | €4,091 | +€825 | +25.2% |
| Deferred charges and accrued income | 490/1 | €2,480 | €1,131 | -€1,350 | -54.4% |
| Total equity and liabilities | 10/49 | €25,515 | €16,236 | -€9,279 | -36.4% |
| Equity | 10/15 | -€8,292 | -€28,036 | -€19,744 | -238.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,292 | -€31,036 | -€19,744 | -174.8% |
| Amounts payable | 17/49 | €33,807 | €44,272 | +€10,465 | +31.0% |
| Amounts payable after more than one year | 17 | €6,010 | €2,876 | -€3,134 | -52.1% |
| Financial debts | 170/4 | €6,010 | €2,876 | -€3,134 | -52.1% |
| Amounts payable within one year | 42/48 | €27,797 | €41,396 | +€13,598 | +48.9% |
| Current portion of amounts payable after more than one year | 42 | €2,484 | €2,916 | +€432 | +17.4% |
| Financial debts | 43 | - | €105 | +€105 | |
| Credit institutions | 430/8 | - | €105 | +€105 | |
| Trade debts | 44 | €20,600 | €33,931 | +€13,330 | +64.7% |
| Suppliers | 440/4 | €20,600 | €33,931 | +€13,330 | +64.7% |
| Taxes, remuneration and social security | 45 | €4,713 | €4,444 | -€269 | -5.7% |
| Taxes | 450/3 | €211 | €1,617 | +€1,406 | +667.8% |
| Remuneration and social security | 454/9 | €4,502 | €2,827 | -€1,675 | -37.2% |
| Remuneration, social security and pensions | 62 | €92,235 | €67,436 | -€24,799 | -26.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,858 | €7,785 | -€73 | -0.9% |
| Other operating charges | 640/8 | €1,601 | €1,317 | -€284 | -17.8% |
| Non-recurring operating charges | 66A | - | €1,017 | +€1,017 | |
| Gross operating margin | 9900 | €122,858 | €63,103 | -€59,756 | -48.6% |
| Operating profit (loss) | 9901 | €21,164 | -€14,453 | -€35,617 | |
| Financial income | 75/76B | €75 | - | -€75 | |
| Recurring financial income | 75 | €75 | - | -€75 | |
| Financial charges | 65/66B | €2,148 | €4,678 | +€2,530 | +117.8% |
| Recurring financial charges | 65 | €2,148 | €4,678 | +€2,530 | +117.8% |
| Profit (loss) for the period before taxes | 9903 | €19,090 | -€19,131 | -€38,221 | |
| Income taxes | 67/77 | - | €613 | +€613 | |
| Profit (loss) for the period | 9904 | €19,090 | -€19,744 | -€38,834 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,090 | -€19,744 | -€38,834 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.