FRIENDS COOKING: 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.
FRIENDS COOKING
Largest movements
- Receivables within one year +€8,218
up €8,218 (+37.3%), from €22,052 to €30,270
of which Trade receivables: +€11,148
- Cash +€6,765
up €6,765 (+28.0%), from €24,122 to €30,887
mainly Depreciation (+€40,630) and Trade debts (+€22,460)
- Tangible fixed assets -€4,330
down €4,330 (-5.7%), from €75,362 to €71,032
of which Plant, machinery and equipment: -€18,028
- Trade debts +€22,460
up €22,460 (+408.0%), from €5,505 to €27,965
- Other debts -€14,320
down €14,320 (-98.8%), from €14,500 to €180
- Debts after one year -€11,610
down €11,610 (-21.8%), from €53,262 to €41,653
- Reserves +€10,000
new in 2025: €10,000
- Current portion of long-term debt +€8,560
up €8,560 (+38.5%), from €22,254 to €30,814
- Gross operating margin +€11,552
up €11,552 (+9.4%), from €123,289 to €134,841
- Depreciation +€10,763
up €10,763 (+36.0%), from €29,868 to €40,630
- Staff costs +€10,098
up €10,098 (+20.0%), from €50,475 to €60,573
- Other operating charges +€1,450
up €1,450 (+139.8%), from €1,038 to €2,488
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 | €132,052 | €144,169 | +€12,117 | +9.2% |
| Fixed assets | 21/28 | €75,537 | €71,207 | -€4,330 | -5.7% |
| Tangible fixed assets | 22/27 | €75,362 | €71,032 | -€4,330 | -5.7% |
| Plant, machinery and equipment | 23 | €46,076 | €28,048 | -€18,028 | -39.1% |
| Furniture and vehicles | 24 | €29,287 | €38,740 | +€9,454 | +32.3% |
| Leasing and similar rights | 25 | - | €4,244 | +€4,244 | |
| Financial fixed assets | 28 | €175 | €175 | = | 0.0% |
| Current assets | 29/58 | €56,515 | €72,962 | +€16,447 | +29.1% |
| Stocks and contracts in progress | 3 | €4,965 | €5,871 | +€905 | +18.2% |
| Stocks | 30/36 | €4,965 | €5,871 | +€905 | +18.2% |
| Amounts receivable within one year | 40/41 | €22,052 | €30,270 | +€8,218 | +37.3% |
| Trade receivables | 40 | €7,457 | €18,605 | +€11,148 | +149.5% |
| Other amounts receivable | 41 | €14,595 | €11,665 | -€2,930 | -20.1% |
| Cash at bank and in hand | 54/58 | €24,122 | €30,887 | +€6,765 | +28.0% |
| Deferred charges and accrued income | 490/1 | €5,376 | €5,935 | +€559 | +10.4% |
| Total equity and liabilities | 10/49 | €132,052 | €144,169 | +€12,117 | +9.2% |
| Equity | 10/15 | €24,732 | €30,217 | +€5,485 | +22.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | - | €10,000 | +€10,000 | |
| Distributable reserves | 133 | - | €10,000 | +€10,000 | |
| Profit (loss) carried forward | 14 | €4,732 | €217 | -€4,515 | -95.4% |
| Amounts payable | 17/49 | €107,320 | €113,952 | +€6,631 | +6.2% |
| Amounts payable after more than one year | 17 | €53,262 | €41,653 | -€11,610 | -21.8% |
| Financial debts | 170/4 | €53,262 | €41,653 | -€11,610 | -21.8% |
| Amounts payable within one year | 42/48 | €54,058 | €72,299 | +€18,241 | +33.7% |
| Current portion of amounts payable after more than one year | 42 | €22,254 | €30,814 | +€8,560 | +38.5% |
| Trade debts | 44 | €5,505 | €27,965 | +€22,460 | +408.0% |
| Suppliers | 440/4 | €5,505 | €27,965 | +€22,460 | +408.0% |
| Taxes, remuneration and social security | 45 | €11,798 | €13,339 | +€1,541 | +13.1% |
| Taxes | 450/3 | €5,874 | €7,218 | +€1,344 | +22.9% |
| Remuneration and social security | 454/9 | €5,924 | €6,121 | +€197 | +3.3% |
| Other amounts payable | 47/48 | €14,500 | €180 | -€14,320 | -98.8% |
| Remuneration, social security and pensions | 62 | €50,475 | €60,573 | +€10,098 | +20.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,868 | €40,630 | +€10,763 | +36.0% |
| Other operating charges | 640/8 | €1,038 | €2,488 | +€1,450 | +139.8% |
| Non-recurring operating charges | 66A | €156 | €777 | +€621 | +398.2% |
| Gross operating margin | 9900 | €123,289 | €134,841 | +€11,552 | +9.4% |
| Operating profit (loss) | 9901 | €41,753 | €30,373 | -€11,380 | -27.3% |
| Financial income | 75/76B | €686 | €1,482 | +€796 | +115.9% |
| Recurring financial income | 75 | €686 | €1,482 | +€796 | +115.9% |
| Financial charges | 65/66B | €3,286 | €3,812 | +€526 | +16.0% |
| Recurring financial charges | 65 | €3,286 | €3,812 | +€526 | +16.0% |
| Profit (loss) for the period before taxes | 9903 | €39,153 | €28,043 | -€11,110 | -28.4% |
| Income taxes | 67/77 | €7,089 | €6,558 | -€532 | -7.5% |
| Profit (loss) for the period | 9904 | €32,064 | €21,485 | -€10,578 | -33.0% |
| Profit (loss) for the period to be appropriated | 9905 | €32,064 | €21,485 | -€10,578 | -33.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.