Friet Botaniek: 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.
Friet Botaniek
Largest movements
- Tangible fixed assets +€24,127
up €24,127 (+96.3%), from €25,046 to €49,173
of which Furniture and vehicles: +€28,748
- Cash +€13,238
up €13,238 (+308%), from €4,302 to €17,541
mainly Other debts (+€30,626) and Net result for the year (+€5,757)
- Receivables within one year +€1,537
up €1,537 (+962%), from €160 to €1,696
- Other debts +€30,626
up €30,626 (+83.8%), from €36,546 to €67,172
- Profit (loss) carried forward +€5,757
up €5,757, from -€2,036 to €3,721
- Accrued charges and deferred income +€1,500
new in 2025: €1,500
- Trade debts +€1,151
up €1,151 (+68.8%), from €1,672 to €2,822
- Gross operating margin +€6,928
up €6,928 (+31.9%), from €21,735 to €28,663
- Other operating charges -€1,284
down €1,284 (-48.7%), from €2,633 to €1,350
- Financial charges +€469
up €469 (+139%), from €337 to €806
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 | €38,378 | €77,400 | +€39,023 | +102% |
| Formation expenses | 20 | €658 | €479 | -€179 | -27.2% |
| Fixed assets | 21/28 | €25,046 | €49,173 | +€24,127 | +96.3% |
| Tangible fixed assets | 22/27 | €25,046 | €49,173 | +€24,127 | +96.3% |
| Plant, machinery and equipment | 23 | €12,107 | €9,007 | -€3,100 | -25.6% |
| Furniture and vehicles | 24 | €778 | €29,526 | +€28,748 | +3,695% |
| Other tangible fixed assets | 26 | €12,161 | €10,641 | -€1,521 | -12.5% |
| Current assets | 29/58 | €12,673 | €27,748 | +€15,075 | +119% |
| Stocks and contracts in progress | 3 | €5,917 | €6,437 | +€521 | +8.8% |
| Stocks | 30/36 | €5,917 | €6,437 | +€521 | +8.8% |
| Amounts receivable within one year | 40/41 | €160 | €1,696 | +€1,537 | +962% |
| Other amounts receivable | 41 | €160 | €1,696 | +€1,537 | +962% |
| Cash at bank and in hand | 54/58 | €4,302 | €17,541 | +€13,238 | +308% |
| Deferred charges and accrued income | 490/1 | €2,295 | €2,074 | -€221 | -9.6% |
| Total equity and liabilities | 10/49 | €38,378 | €77,400 | +€39,023 | +102% |
| Equity | 10/15 | -€36 | €5,721 | +€5,757 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,036 | €3,721 | +€5,757 | |
| Amounts payable | 17/49 | €38,414 | €71,679 | +€33,266 | +86.6% |
| Amounts payable within one year | 42/48 | €38,414 | €70,179 | +€31,766 | +82.7% |
| Trade debts | 44 | €1,672 | €2,822 | +€1,151 | +68.8% |
| Suppliers | 440/4 | €1,672 | €2,822 | +€1,151 | +68.8% |
| Taxes, remuneration and social security | 45 | €197 | €186 | -€11 | -5.6% |
| Taxes | 450/3 | €140 | €186 | +€45 | +32.2% |
| Remuneration and social security | 454/9 | €56 | €0 | -€56 | -100% |
| Other amounts payable | 47/48 | €36,546 | €67,172 | +€30,626 | +83.8% |
| Accrued charges and deferred income | 492/3 | - | €1,500 | +€1,500 | |
| Non-recurring operating income | 76A | €1,500 | €0 | -€1,500 | -100% |
| Remuneration, social security and pensions | 62 | €15,288 | €15,272 | -€15 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,379 | €5,160 | -€220 | -4.1% |
| Other operating charges | 640/8 | €2,633 | €1,350 | -€1,284 | -48.7% |
| Non-recurring operating charges | 66A | - | €222 | +€222 | |
| Gross operating margin | 9900 | €21,735 | €28,663 | +€6,928 | +31.9% |
| Operating profit (loss) | 9901 | -€1,565 | €6,660 | +€8,225 | |
| Financial income | 75/76B | €7 | €8 | +€1 | +10.5% |
| Recurring financial income | 75 | €7 | €8 | +€1 | +10.5% |
| Financial charges | 65/66B | €337 | €806 | +€469 | +139% |
| Recurring financial charges | 65 | €337 | €806 | +€469 | +139% |
| Profit (loss) for the period before taxes | 9903 | -€1,895 | €5,862 | +€7,757 | |
| Income taxes | 67/77 | €141 | €105 | -€36 | -25.7% |
| Profit (loss) for the period | 9904 | -€2,036 | €5,757 | +€7,793 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,036 | €5,757 | +€7,793 |
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 26 October 2026 via checked.be.