FRIETHUIS DEN BOS: what changed
What changed
FRIETHUIS DEN BOS
NACE 56.112, Limited-service restaurants, excluding mobile food services
filed annual accounts (NBB)
Net result for the year
€31,116
2024 · €20,880+€10,236
Equity
€112,398
2024 · €81,282+€31,116
Cash
€3,289
2024 · €18,284-€14,995
Balance sheet total
€841,032
2024 · €787,488+€53,544
Largest movements
Assets
- Tangible fixed assets +€66,618
up €66,618 (+9.8%), from €682,568 to €749,186
- Cash -€14,995
down €14,995 (-82.0%), from €18,284 to €3,289
mainly Trade debts (-€184,587) and Investment in fixed assets (net) (-€125,748)
Equity and liabilities
- Debts after one year +€221,826
up €221,826 (+49.9%), from €444,882 to €666,708
- Trade debts -€184,587
down €184,587 (-82.5%), from €223,740 to €39,153
- Profit (loss) carried forward +€31,116
up €31,116 (+46.9%), from €66,282 to €97,398
- Current portion of long-term debt -€11,445
down €11,445 (-47.8%), from €23,944 to €12,499
Income statement
- Depreciation +€38,782
up €38,782 (+191%), from €20,348 to €59,130
- Financial income +€31,187
up €31,187 (+664%), from €4,698 to €35,885
of which Non-recurring financial income: +€28,620
- Staff costs -€29,715
down €29,715 (-51.1%), from €58,156 to €28,441
- Financial charges +€20,057
up €20,057 (+105%), from €19,034 to €39,091
- Other operating charges -€5,114
down €5,114 (-70.9%), from €7,214 to €2,101
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.
Result 2024
€20,880
Gross operating margin
+€410
Staff costs
+€29,715
Depreciation
-€38,782
Other operating charges
+€5,114
Financial income
+€31,187
Financial charges
-€20,057
Taxes
+€2,648
Result 2025
€31,116
raises the resultlowers the result
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.
From operations
-€99,628
Investment
-€125,748
Financing
+€210,381
Cash 2024
€18,284
From operations (derived)
-€99,628
Net result for the year
+€31,116
Depreciation
+€59,130
Receivables after one year
+€1,707
Stocks and contracts
-€4,582
Smaller working-capital items
+€446
Deferred charges and accrued income
+€912
Trade debts
-€184,587
Tax, wage and social debts
-€3,769
Investment (derived)
-€125,748
Investment in fixed assets (net)
-€125,748
Financing
+€210,381
Debts after one year
+€221,826
Current portion of long-term debt
-€11,445
Cash 2025
€3,289
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €787,488 | €841,032 | +€53,544 | +6.8% |
| Fixed assets | 21/28 | €682,568 | €749,186 | +€66,618 | +9.8% |
| Tangible fixed assets | 22/27 | €682,568 | €749,186 | +€66,618 | +9.8% |
| Land and buildings | 22 | €458,483 | €470,784 | +€12,302 | +2.7% |
| Plant, machinery and equipment | 23 | €222,803 | €252,855 | +€30,052 | +13.5% |
| Furniture and vehicles | 24 | €1,281 | €25,546 | +€24,264 | +1,894% |
| Current assets | 29/58 | €104,920 | €91,846 | -€13,074 | -12.5% |
| Amounts receivable after more than one year | 29 | €46,815 | €45,108 | -€1,707 | -3.6% |
| Other amounts receivable | 291 | €46,815 | €45,108 | -€1,707 | -3.6% |
| Stocks and contracts in progress | 3 | €3,993 | €8,574 | +€4,582 | +115% |
| Stocks | 30/36 | €3,993 | €8,574 | +€4,582 | +115% |
| Amounts receivable within one year | 40/41 | €30,833 | €30,791 | -€42 | -0.1% |
| Trade receivables | 40 | €429 | €372 | -€58 | -13.4% |
| Other amounts receivable | 41 | €30,403 | €30,419 | +€15 | +0.1% |
| Cash at bank and in hand | 54/58 | €18,284 | €3,289 | -€14,995 | -82.0% |
| Deferred charges and accrued income | 490/1 | €4,996 | €4,085 | -€912 | -18.2% |
| Total equity and liabilities | 10/49 | €787,488 | €841,032 | +€53,544 | +6.8% |
| Equity | 10/15 | €81,282 | €112,398 | +€31,116 | +38.3% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,282 | €97,398 | +€31,116 | +46.9% |
| Amounts payable | 17/49 | €706,206 | €728,633 | +€22,428 | +3.2% |
| Amounts payable after more than one year | 17 | €444,882 | €666,708 | +€221,826 | +49.9% |
| Financial debts | 170/4 | €444,882 | €666,708 | +€221,826 | +49.9% |
| Amounts payable within one year | 42/48 | €259,554 | €59,752 | -€199,801 | -77.0% |
| Current portion of amounts payable after more than one year | 42 | €23,944 | €12,499 | -€11,445 | -47.8% |
| Trade debts | 44 | €223,740 | €39,153 | -€184,587 | -82.5% |
| Suppliers | 440/4 | €223,740 | €39,153 | -€184,587 | -82.5% |
| Taxes, remuneration and social security | 45 | €11,869 | €8,100 | -€3,769 | -31.8% |
| Taxes | 450/3 | €8,291 | €8,100 | -€191 | -2.3% |
| Remuneration and social security | 454/9 | €3,579 | - | -€3,579 | |
| Accrued charges and deferred income | 492/3 | €1,770 | €2,173 | +€403 | +22.8% |
| Non-recurring operating income | 76A | - | €248 | +€248 | |
| Remuneration, social security and pensions | 62 | €58,156 | €28,441 | -€29,715 | -51.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,348 | €59,130 | +€38,782 | +191% |
| Other operating charges | 640/8 | €7,214 | €2,101 | -€5,114 | -70.9% |
| Gross operating margin | 9900 | €128,070 | €128,481 | +€410 | +0.3% |
| Operating profit (loss) | 9901 | €42,352 | €38,809 | -€3,543 | -8.4% |
| Financial income | 75/76B | €4,698 | €35,885 | +€31,187 | +664% |
| Recurring financial income | 75 | €4,698 | €7,265 | +€2,567 | +54.6% |
| Non-recurring financial income | 76B | - | €28,620 | +€28,620 | |
| Financial charges | 65/66B | €19,034 | €39,091 | +€20,057 | +105% |
| Recurring financial charges | 65 | €19,034 | €39,091 | +€20,057 | +105% |
| Profit (loss) for the period before taxes | 9903 | €28,016 | €35,604 | +€7,587 | +27.1% |
| Income taxes | 67/77 | €7,136 | €4,487 | -€2,648 | -37.1% |
| Profit (loss) for the period | 9904 | €20,880 | €31,116 | +€10,236 | +49.0% |
| Profit (loss) for the period to be appropriated | 9905 | €20,880 | €31,116 | +€10,236 | +49.0% |
Next steps
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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 5 November 2026 via checked.be.