FRIET-O-DROOM: what changed
FRIET-O-DROOM
Largest movements
- Tangible fixed assets -€11,864
down €11,864 (-20.4%), from €58,099 to €46,235
of which Plant, machinery and equipment: -€12,432
- Intangible fixed assets -€2,888
no longer reported in 2025 (was €2,888)
- Deferred charges and accrued income -€1,754
down €1,754 (-15.8%), from €11,117 to €9,363
- Cash +€1,036
up €1,036 (+19.4%), from €5,333 to €6,369
mainly Depreciation (+€20,773) and Other debts (+€18,457)
- Profit (loss) carried forward -€33,402
down €33,402 (-85.1%), from -€39,238 to -€72,640
- Other debts +€18,457
up €18,457 (+22.1%), from €83,522 to €101,979
- Debts after one year -€8,269
down €8,269 (-47.0%), from €17,584 to €9,315
- Trade debts +€7,870
up €7,870 (+211%), from €3,722 to €11,591
- Gross operating margin -€21,929
down €21,929, from €11,632 to -€10,297
- Depreciation -€683
down €683 (-3.2%), from €21,456 to €20,773
- Financial charges -€303
down €303 (-18.2%), from €1,668 to €1,365
- Other operating charges -€173
down €173 (-16.2%), from €1,070 to €897
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 | €83,137 | €68,097 | -€15,040 | -18.1% |
| Fixed assets | 21/28 | €61,121 | €46,370 | -€14,751 | -24.1% |
| Intangible fixed assets | 21 | €2,888 | - | -€2,888 | |
| Tangible fixed assets | 22/27 | €58,099 | €46,235 | -€11,864 | -20.4% |
| Plant, machinery and equipment | 23 | €58,099 | €45,666 | -€12,432 | -21.4% |
| Furniture and vehicles | 24 | - | €569 | +€569 | |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €22,016 | €21,727 | -€289 | -1.3% |
| Stocks and contracts in progress | 3 | €1,596 | €2,203 | +€607 | +38.1% |
| Stocks | 30/36 | €1,596 | €2,203 | +€607 | +38.1% |
| Amounts receivable within one year | 40/41 | €3,970 | €3,793 | -€178 | -4.5% |
| Other amounts receivable | 41 | €3,970 | €3,793 | -€178 | -4.5% |
| Cash at bank and in hand | 54/58 | €5,333 | €6,369 | +€1,036 | +19.4% |
| Deferred charges and accrued income | 490/1 | €11,117 | €9,363 | -€1,754 | -15.8% |
| Total equity and liabilities | 10/49 | €83,137 | €68,097 | -€15,040 | -18.1% |
| Equity | 10/15 | -€31,047 | -€64,449 | -€33,402 | -108% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Reserves | 13 | €1,691 | €1,691 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,691 | €1,691 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,691 | €1,691 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,238 | -€72,640 | -€33,402 | -85.1% |
| Amounts payable | 17/49 | €114,184 | €132,546 | +€18,361 | +16.1% |
| Amounts payable after more than one year | 17 | €17,584 | €9,315 | -€8,269 | -47.0% |
| Financial debts | 170/4 | €17,584 | €9,315 | -€8,269 | -47.0% |
| Amounts payable within one year | 42/48 | €96,596 | €123,226 | +€26,630 | +27.6% |
| Current portion of amounts payable after more than one year | 42 | €8,978 | €9,281 | +€303 | +3.4% |
| Trade debts | 44 | €3,722 | €11,591 | +€7,870 | +211% |
| Suppliers | 440/4 | €3,722 | €11,591 | +€7,870 | +211% |
| Taxes, remuneration and social security | 45 | €375 | €375 | = | 0.0% |
| Taxes | 450/3 | €375 | €375 | = | 0.0% |
| Other amounts payable | 47/48 | €83,522 | €101,979 | +€18,457 | +22.1% |
| Accrued charges and deferred income | 492/3 | €4 | €4 | +€0 | +11.4% |
| Non-recurring operating income | 76A | €13,500 | - | -€13,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,456 | €20,773 | -€683 | -3.2% |
| Other operating charges | 640/8 | €1,070 | €897 | -€173 | -16.2% |
| Gross operating margin | 9900 | €11,632 | -€10,297 | -€21,929 | |
| Operating profit (loss) | 9901 | -€10,895 | -€31,967 | -€21,073 | -193% |
| Financial income | 75/76B | €18 | €83 | +€65 | +368% |
| Recurring financial income | 75 | €18 | €83 | +€65 | +368% |
| Financial charges | 65/66B | €1,668 | €1,365 | -€303 | -18.2% |
| Recurring financial charges | 65 | €1,668 | €1,365 | -€303 | -18.2% |
| Profit (loss) for the period before taxes | 9903 | -€12,545 | -€33,250 | -€20,705 | -165% |
| Income taxes | 67/77 | €212 | €152 | -€60 | -28.3% |
| Profit (loss) for the period | 9904 | -€12,757 | -€33,402 | -€20,645 | -162% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,757 | -€33,402 | -€20,645 | -162% |
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 2 November 2026 via checked.be.