FRIET EN CO: 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 EN CO
Largest movements
- Receivables within one year -€27,040
down €27,040 (-55.5%), from €48,706 to €21,666
of which Trade receivables: -€18,755
- Tangible fixed assets +€9,001
up €9,001 (+11.4%), from €79,116 to €88,117
of which Other tangible fixed assets: +€14,642
- Trade debts -€18,742
down €18,742 (-46.0%), from €40,777 to €22,035
- Reserves -€12,148
down €12,148 (-24.2%), from €50,163 to €38,015
- Other debts +€5,399
up €5,399 (+55.6%), from €9,719 to €15,118
- Debts after one year +€4,206
up €4,206 (+11.5%), from €36,624 to €40,829
- Tax, wage and social debts +€3,643
up €3,643 (+52.0%), from €7,008 to €10,651
of which Taxes: +€2,184
- Staff costs +€8,648
up €8,648 (+18.0%), from €48,067 to €56,715
- Taxes -€1,772
down €1,772 (-54.3%), from €3,264 to €1,492
- Depreciation -€1,335
down €1,335 (-10.1%), from €13,220 to €11,885
- Gross operating margin +€1,219
up €1,219 (+1.6%), from €75,093 to €76,312
- Financial charges +€770
up €770 (+40.3%), from €1,908 to €2,678
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 | €160,509 | €143,092 | -€17,416 | -10.9% |
| Fixed assets | 21/28 | €79,116 | €88,117 | +€9,001 | +11.4% |
| Tangible fixed assets | 22/27 | €79,116 | €88,117 | +€9,001 | +11.4% |
| Plant, machinery and equipment | 23 | €5,929 | €3,982 | -€1,947 | -32.8% |
| Furniture and vehicles | 24 | €29,406 | €25,712 | -€3,694 | -12.6% |
| Other tangible fixed assets | 26 | €43,781 | €58,423 | +€14,642 | +33.4% |
| Current assets | 29/58 | €81,392 | €54,975 | -€26,417 | -32.5% |
| Stocks and contracts in progress | 3 | €3,228 | €2,951 | -€277 | -8.6% |
| Stocks | 30/36 | €3,228 | €2,951 | -€277 | -8.6% |
| Amounts receivable within one year | 40/41 | €48,706 | €21,666 | -€27,040 | -55.5% |
| Trade receivables | 40 | €34,013 | €15,259 | -€18,755 | -55.1% |
| Other amounts receivable | 41 | €14,693 | €6,407 | -€8,286 | -56.4% |
| Cash at bank and in hand | 54/58 | €25,038 | €25,878 | +€840 | +3.4% |
| Deferred charges and accrued income | 490/1 | €4,420 | €4,480 | +€60 | +1.4% |
| Total equity and liabilities | 10/49 | €160,509 | €143,092 | -€17,416 | -10.9% |
| Equity | 10/15 | €58,763 | €46,615 | -€12,148 | -20.7% |
| Contributions | 10/11 | €8,600 | €8,600 | = | 0.0% |
| Reserves | 13 | €50,163 | €38,015 | -€12,148 | -24.2% |
| Distributable reserves | 133 | €50,163 | €38,015 | -€12,148 | -24.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €101,745 | €96,477 | -€5,268 | -5.2% |
| Amounts payable after more than one year | 17 | €36,624 | €40,829 | +€4,206 | +11.5% |
| Financial debts | 170/4 | €36,624 | €40,829 | +€4,206 | +11.5% |
| Amounts payable within one year | 42/48 | €63,676 | €55,648 | -€8,029 | -12.6% |
| Current portion of amounts payable after more than one year | 42 | €6,172 | €7,843 | +€1,671 | +27.1% |
| Trade debts | 44 | €40,777 | €22,035 | -€18,742 | -46.0% |
| Suppliers | 440/4 | €40,777 | €22,035 | -€18,742 | -46.0% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €7,008 | €10,651 | +€3,643 | +52.0% |
| Taxes | 450/3 | €4,538 | €6,722 | +€2,184 | +48.1% |
| Remuneration and social security | 454/9 | €2,470 | €3,929 | +€1,459 | +59.1% |
| Other amounts payable | 47/48 | €9,719 | €15,118 | +€5,399 | +55.6% |
| Accrued charges and deferred income | 492/3 | €1,445 | €0 | -€1,445 | -100% |
| Remuneration, social security and pensions | 62 | €48,067 | €56,715 | +€8,648 | +18.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,220 | €11,885 | -€1,335 | -10.1% |
| Other operating charges | 640/8 | €1,816 | €2,239 | +€423 | +23.3% |
| Gross operating margin | 9900 | €75,093 | €76,312 | +€1,219 | +1.6% |
| Operating profit (loss) | 9901 | €11,990 | €5,473 | -€6,517 | -54.4% |
| Financial income | 75/76B | €842 | €83 | -€759 | -90.2% |
| Recurring financial income | 75 | €842 | €83 | -€759 | -90.2% |
| Financial charges | 65/66B | €1,908 | €2,678 | +€770 | +40.3% |
| Recurring financial charges | 65 | €1,908 | €2,678 | +€770 | +40.3% |
| Profit (loss) for the period before taxes | 9903 | €10,924 | €2,878 | -€8,046 | -73.7% |
| Income taxes | 67/77 | €3,264 | €1,492 | -€1,772 | -54.3% |
| Profit (loss) for the period | 9904 | €7,660 | €1,386 | -€6,274 | -81.9% |
| Profit (loss) for the period to be appropriated | 9905 | €7,660 | €1,386 | -€6,274 | -81.9% |
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 30 October 2026 via checked.be.