DEPREZ FRITES: what changed
DEPREZ FRITES
Largest movements
- Cash +€718,213
up €718,213 (+730%), from €98,401 to €816,615
mainly Other debts (+€695,131) and Investment in fixed assets (net) (+€479,098)
- Tangible fixed assets -€559,311
down €559,311 (-57.2%), from €977,231 to €417,920
of which Plant, machinery and equipment: -€458,062
- Receivables within one year -€153,534
down €153,534 (-48.1%), from €319,411 to €165,877
of which Trade receivables: -€140,571
- Intangible fixed assets -€28,500
down €28,500 (-100%), from €28,500 to €0
- Other debts +€695,131
up €695,131 (+292%), from €237,739 to €932,870
- Profit (loss) carried forward -€300,011
down €300,011 (-100%), from €300,011 to €0
- Trade debts -€150,297
down €150,297 (-76.6%), from €196,125 to €45,828
- Debts after one year -€142,327
down €142,327 (-39.5%), from €360,354 to €218,027
- Reserves -€99,208
down €99,208 (-94.3%), from €105,208 to €6,000
of which Distributable reserves: -€99,208
- Gross operating margin +€198,797
up €198,797 (+29.9%), from €665,275 to €864,073
- Depreciation -€126,251
down €126,251 (-53.7%), from €234,964 to €108,713
- Taxes +€98,370
up €98,370 (+228%), from €43,059 to €141,429
- Staff costs -€37,495
down €37,495 (-19.8%), from €189,226 to €151,730
- Financial charges -€12,240
down €12,240 (-33.5%), from €36,483 to €24,243
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,455,000 | €1,407,865 | -€47,135 | -3.2% |
| Fixed assets | 21/28 | €1,005,731 | €417,920 | -€587,811 | -58.4% |
| Intangible fixed assets | 21 | €28,500 | €0 | -€28,500 | -100% |
| Tangible fixed assets | 22/27 | €977,231 | €417,920 | -€559,311 | -57.2% |
| Land and buildings | 22 | €16,099 | €14,276 | -€1,823 | -11.3% |
| Plant, machinery and equipment | 23 | €807,255 | €349,193 | -€458,062 | -56.7% |
| Furniture and vehicles | 24 | €78,194 | €54,451 | -€23,744 | -30.4% |
| Leasing and similar rights | 25 | €75,683 | €0 | -€75,683 | -100% |
| Current assets | 29/58 | €449,269 | €989,945 | +€540,676 | +120% |
| Stocks and contracts in progress | 3 | €11,822 | €936 | -€10,885 | -92.1% |
| Stocks | 30/36 | €11,822 | €936 | -€10,885 | -92.1% |
| Amounts receivable within one year | 40/41 | €319,411 | €165,877 | -€153,534 | -48.1% |
| Trade receivables | 40 | €258,650 | €118,079 | -€140,571 | -54.3% |
| Other amounts receivable | 41 | €60,762 | €47,799 | -€12,963 | -21.3% |
| Cash at bank and in hand | 54/58 | €98,401 | €816,615 | +€718,213 | +730% |
| Deferred charges and accrued income | 490/1 | €19,635 | €6,517 | -€13,118 | -66.8% |
| Total equity and liabilities | 10/49 | €1,455,000 | €1,407,865 | -€47,135 | -3.2% |
| Equity | 10/15 | €465,219 | €66,000 | -€399,219 | -85.8% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | €105,208 | €6,000 | -€99,208 | -94.3% |
| Non-distributable reserves | 130/1 | €6,000 | €6,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,000 | €6,000 | = | 0.0% |
| Distributable reserves | 133 | €99,208 | €0 | -€99,208 | -100% |
| Profit (loss) carried forward | 14 | €300,011 | €0 | -€300,011 | -100% |
| Amounts payable | 17/49 | €989,782 | €1,341,865 | +€352,084 | +35.6% |
| Amounts payable after more than one year | 17 | €360,354 | €218,027 | -€142,327 | -39.5% |
| Financial debts | 170/4 | €360,354 | €218,027 | -€142,327 | -39.5% |
| Amounts payable within one year | 42/48 | €608,891 | €1,113,040 | +€504,149 | +82.8% |
| Current portion of amounts payable after more than one year | 42 | €135,117 | €100,872 | -€34,245 | -25.3% |
| Trade debts | 44 | €196,125 | €45,828 | -€150,297 | -76.6% |
| Suppliers | 440/4 | €196,125 | €45,828 | -€150,297 | -76.6% |
| Taxes, remuneration and social security | 45 | €39,910 | €33,470 | -€6,440 | -16.1% |
| Taxes | 450/3 | €20,279 | €28,897 | +€8,619 | +42.5% |
| Remuneration and social security | 454/9 | €19,631 | €4,572 | -€15,059 | -76.7% |
| Other amounts payable | 47/48 | €237,739 | €932,870 | +€695,131 | +292% |
| Accrued charges and deferred income | 492/3 | €20,537 | €10,798 | -€9,739 | -47.4% |
| Non-recurring operating income | 76A | - | €703,659 | +€703,659 | |
| Remuneration, social security and pensions | 62 | €189,226 | €151,730 | -€37,495 | -19.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €234,964 | €108,713 | -€126,251 | -53.7% |
| Other operating charges | 640/8 | €12,195 | €5,040 | -€7,154 | -58.7% |
| Gross operating margin | 9900 | €665,275 | €864,073 | +€198,797 | +29.9% |
| Operating profit (loss) | 9901 | €228,891 | €598,589 | +€369,698 | +162% |
| Financial income | 75/76B | €49 | €3,970 | +€3,921 | +7,989% |
| Recurring financial income | 75 | €49 | €3,970 | +€3,921 | +7,989% |
| Financial charges | 65/66B | €36,483 | €24,243 | -€12,240 | -33.5% |
| Recurring financial charges | 65 | €36,483 | €24,243 | -€12,240 | -33.5% |
| Profit (loss) for the period before taxes | 9903 | €192,458 | €578,316 | +€385,859 | +200% |
| Income taxes | 67/77 | €43,059 | €141,429 | +€98,370 | +228% |
| Profit (loss) for the period | 9904 | €149,399 | €436,887 | +€287,489 | +192% |
| Profit (loss) for the period to be appropriated | 9905 | €149,399 | €436,887 | +€287,489 | +192% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.