fries.studio: 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.
fries.studio
Largest movements
- Receivables within one year -€15,740
down €15,740 (-46.3%), from €34,020 to €18,281
of which Trade receivables: -€15,244
- Cash -€14,509
down €14,509 (-24.8%), from €58,431 to €43,923
mainly Tax, wage and social debts (-€17,792) and Other debts (-€16,787)
- Tangible fixed assets +€1,090
up €1,090 (+25.4%), from €4,287 to €5,377
- Tax, wage and social debts -€17,792
down €17,792 (-76.5%), from €23,261 to €5,469
of which Taxes: -€16,365
- Other debts -€16,787
down €16,787 (-71.8%), from €23,371 to €6,584
- Profit (loss) carried forward +€8,266
new in 2025: €8,266
- Trade debts -€2,986
down €2,986 (-66.2%), from €4,512 to €1,526
- Gross operating margin -€41,610
down €41,610 (-71.7%), from €58,031 to €16,420
- Taxes -€8,754
down €8,754 (-75.2%), from €11,644 to €2,889
- Depreciation +€1,628
up €1,628 (+159%), from €1,023 to €2,652
- Financial charges +€762
up €762 (+45.6%), from €1,672 to €2,434
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 | €97,477 | €68,259 | -€29,217 | -30.0% |
| Fixed assets | 21/28 | €4,287 | €5,377 | +€1,090 | +25.4% |
| Tangible fixed assets | 22/27 | €4,287 | €5,377 | +€1,090 | +25.4% |
| Furniture and vehicles | 24 | €4,287 | €5,377 | +€1,090 | +25.4% |
| Current assets | 29/58 | €93,189 | €62,882 | -€30,307 | -32.5% |
| Amounts receivable within one year | 40/41 | €34,020 | €18,281 | -€15,740 | -46.3% |
| Trade receivables | 40 | €33,470 | €18,226 | -€15,244 | -45.5% |
| Other amounts receivable | 41 | €550 | €55 | -€496 | -90.1% |
| Cash at bank and in hand | 54/58 | €58,431 | €43,923 | -€14,509 | -24.8% |
| Deferred charges and accrued income | 490/1 | €738 | €679 | -€59 | -7.9% |
| Total equity and liabilities | 10/49 | €97,477 | €68,259 | -€29,217 | -30.0% |
| Equity | 10/15 | €46,066 | €54,332 | +€8,266 | +17.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €43,566 | €43,566 | = | 0.0% |
| Distributable reserves | 133 | €43,566 | €43,566 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €8,266 | +€8,266 | |
| Amounts payable | 17/49 | €51,411 | €13,927 | -€37,484 | -72.9% |
| Amounts payable within one year | 42/48 | €51,411 | €13,927 | -€37,484 | -72.9% |
| Financial debts | 43 | €267 | €348 | +€81 | +30.3% |
| Credit institutions | 430/8 | €267 | €348 | +€81 | +30.3% |
| Trade debts | 44 | €4,512 | €1,526 | -€2,986 | -66.2% |
| Suppliers | 440/4 | €4,512 | €1,526 | -€2,986 | -66.2% |
| Taxes, remuneration and social security | 45 | €23,261 | €5,469 | -€17,792 | -76.5% |
| Taxes | 450/3 | €21,169 | €4,804 | -€16,365 | -77.3% |
| Remuneration and social security | 454/9 | €2,092 | €665 | -€1,427 | -68.2% |
| Other amounts payable | 47/48 | €23,371 | €6,584 | -€16,787 | -71.8% |
| Remuneration, social security and pensions | 62 | - | €50 | +€50 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,023 | €2,652 | +€1,628 | +159% |
| Other operating charges | 640/8 | €126 | €144 | +€18 | +14.2% |
| Gross operating margin | 9900 | €58,031 | €16,420 | -€41,610 | -71.7% |
| Operating profit (loss) | 9901 | €56,881 | €13,575 | -€43,306 | -76.1% |
| Financial income | 75/76B | €0 | €15 | +€15 | +3,117% |
| Recurring financial income | 75 | €0 | €15 | +€15 | +3,117% |
| Financial charges | 65/66B | €1,672 | €2,434 | +€762 | +45.6% |
| Recurring financial charges | 65 | €1,672 | €2,434 | +€762 | +45.6% |
| Profit (loss) for the period before taxes | 9903 | €55,210 | €11,156 | -€44,054 | -79.8% |
| Income taxes | 67/77 | €11,644 | €2,889 | -€8,754 | -75.2% |
| Profit (loss) for the period | 9904 | €43,566 | €8,266 | -€35,300 | -81.0% |
| Profit (loss) for the period to be appropriated | 9905 | €43,566 | €8,266 | -€35,300 | -81.0% |
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 16 October 2026 via checked.be.