DE FRIETERIE: 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.
DE FRIETERIE
Largest movements
- Current investments +€191,442
up €191,442 (+650%), from €29,467 to €220,909
- Cash -€139,052
down €139,052 (-29.4%), from €473,667 to €334,616
mainly Current investments (-€191,442) and Investment in fixed assets (net) (-€107,241)
- Tangible fixed assets +€50,411
up €50,411 (+13.2%), from €380,947 to €431,358
of which Plant, machinery and equipment: +€74,513
- Reserves +€78,866
up €78,866 (+17.0%), from €464,059 to €542,925
- Tax, wage and social debts -€24,870
down €24,870 (-87.9%), from €28,293 to €3,423
of which Taxes: -€23,828
- Current portion of long-term debt +€22,890
up €22,890 (+49.1%), from €46,646 to €69,537
- Other debts +€15,829
up €15,829 (+114%), from €13,852 to €29,681
- Gross operating margin -€9,522
down €9,522 (-3.5%), from €273,592 to €264,071
- Taxes -€6,713
down €6,713 (-13.9%), from €48,411 to €41,698
- Financial income +€5,575
up €5,575 (+3,328%), from €168 to €5,742
- Staff costs +€3,648
up €3,648 (+8.0%), from €45,819 to €49,467
- Depreciation +€3,353
up €3,353 (+6.3%), from €53,477 to €56,830
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 | €904,240 | €1,014,032 | +€109,792 | +12.1% |
| Fixed assets | 21/28 | €380,947 | €431,358 | +€50,411 | +13.2% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €380,947 | €431,358 | +€50,411 | +13.2% |
| Land and buildings | 22 | €352,789 | €321,266 | -€31,524 | -8.9% |
| Plant, machinery and equipment | 23 | €16,946 | €91,459 | +€74,513 | +440% |
| Furniture and vehicles | 24 | €11,212 | €18,633 | +€7,421 | +66.2% |
| Current assets | 29/58 | €523,293 | €582,674 | +€59,381 | +11.3% |
| Stocks and contracts in progress | 3 | €2,750 | €2,750 | = | 0.0% |
| Stocks | 30/36 | €2,750 | €2,750 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,299 | €6,647 | +€5,348 | +412% |
| Other amounts receivable | 41 | €1,299 | €6,647 | +€5,348 | +412% |
| Current investments | 50/53 | €29,467 | €220,909 | +€191,442 | +650% |
| Cash at bank and in hand | 54/58 | €473,667 | €334,616 | -€139,052 | -29.4% |
| Deferred charges and accrued income | 490/1 | €16,110 | €17,752 | +€1,642 | +10.2% |
| Total equity and liabilities | 10/49 | €904,240 | €1,014,032 | +€109,792 | +12.1% |
| Equity | 10/15 | €476,459 | €555,325 | +€78,866 | +16.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €464,059 | €542,925 | +€78,866 | +17.0% |
| Distributable reserves | 133 | €464,059 | €542,925 | +€78,866 | +17.0% |
| Amounts payable | 17/49 | €427,780 | €458,706 | +€30,926 | +7.2% |
| Amounts payable after more than one year | 17 | €331,115 | €340,281 | +€9,166 | +2.8% |
| Financial debts | 170/4 | €331,115 | €340,281 | +€9,166 | +2.8% |
| Amounts payable within one year | 42/48 | €94,086 | €112,896 | +€18,810 | +20.0% |
| Current portion of amounts payable after more than one year | 42 | €46,646 | €69,537 | +€22,890 | +49.1% |
| Trade debts | 44 | €5,295 | €10,255 | +€4,960 | +93.7% |
| Suppliers | 440/4 | €5,295 | €10,255 | +€4,960 | +93.7% |
| Taxes, remuneration and social security | 45 | €28,293 | €3,423 | -€24,870 | -87.9% |
| Taxes | 450/3 | €23,894 | €67 | -€23,828 | -99.7% |
| Remuneration and social security | 454/9 | €4,398 | €3,357 | -€1,042 | -23.7% |
| Other amounts payable | 47/48 | €13,852 | €29,681 | +€15,829 | +114% |
| Accrued charges and deferred income | 492/3 | €2,579 | €5,529 | +€2,950 | +114% |
| Remuneration, social security and pensions | 62 | €45,819 | €49,467 | +€3,648 | +8.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,477 | €56,830 | +€3,353 | +6.3% |
| Other operating charges | 640/8 | €3,274 | €2,940 | -€334 | -10.2% |
| Gross operating margin | 9900 | €273,592 | €264,071 | -€9,522 | -3.5% |
| Operating profit (loss) | 9901 | €171,021 | €154,833 | -€16,188 | -9.5% |
| Financial income | 75/76B | €168 | €5,742 | +€5,575 | +3,328% |
| Recurring financial income | 75 | €168 | €5,742 | +€5,575 | +3,328% |
| Financial charges | 65/66B | €12,910 | €15,012 | +€2,102 | +16.3% |
| Recurring financial charges | 65 | €12,910 | €15,012 | +€2,102 | +16.3% |
| Profit (loss) for the period before taxes | 9903 | €158,279 | €145,564 | -€12,715 | -8.0% |
| Income taxes | 67/77 | €48,411 | €41,698 | -€6,713 | -13.9% |
| Profit (loss) for the period | 9904 | €109,868 | €103,866 | -€6,002 | -5.5% |
| Profit (loss) for the period to be appropriated | 9905 | €109,868 | €103,866 | -€6,002 | -5.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.