FrietJess: 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.
FrietJess
Largest movements
- Intangible fixed assets -€20,900
down €20,900 (-25.0%), from €83,600 to €62,700
- Cash +€4,612
up €4,612 (+22.3%), from €20,687 to €25,298
mainly Depreciation (+€25,783) and Net result for the year (+€23,477)
- Receivables within one year -€3,358
down €3,358 (-31.7%), from €10,600 to €7,242
of which Trade receivables: -€9,297
- Current portion of long-term debt -€23,016
down €23,016 (-77.2%), from €29,827 to €6,811
- Tax, wage and social debts +€6,891
up €6,891 (+27.3%), from €25,234 to €32,125
of which Taxes: +€11,723
- Trade debts -€3,176
down €3,176 (-13.9%), from €22,872 to €19,697
- Debts after one year -€3,168
down €3,168 (-37.4%), from €8,465 to €5,297
- Contributions +€3,100
up €3,100 (+50.0%), from €6,200 to €9,300
- Gross operating margin +€21,077
up €21,077 (+11.8%), from €179,183 to €200,260
- Staff costs +€5,860
up €5,860 (+4.8%), from €122,726 to €128,587
- Taxes +€5,356
up €5,356 (+55.5%), from €9,654 to €15,011
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.
Cash bridge derived
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 | €144,786 | €124,396 | -€20,391 | -14.1% |
| Fixed assets | 21/28 | €107,887 | €86,389 | -€21,498 | -19.9% |
| Intangible fixed assets | 21 | €83,600 | €62,700 | -€20,900 | -25.0% |
| Tangible fixed assets | 22/27 | €24,287 | €23,689 | -€598 | -2.5% |
| Land and buildings | 22 | €2,091 | €1,627 | -€464 | -22.2% |
| Plant, machinery and equipment | 23 | €14,901 | €13,216 | -€1,685 | -11.3% |
| Furniture and vehicles | 24 | €3,300 | €4,731 | +€1,431 | +43.4% |
| Other tangible fixed assets | 26 | €3,994 | €4,115 | +€121 | +3.0% |
| Current assets | 29/58 | €36,899 | €38,007 | +€1,107 | +3.0% |
| Stocks and contracts in progress | 3 | €4,873 | €5,378 | +€505 | +10.4% |
| Stocks | 30/36 | €4,873 | €5,378 | +€505 | +10.4% |
| Amounts receivable within one year | 40/41 | €10,600 | €7,242 | -€3,358 | -31.7% |
| Trade receivables | 40 | €10,600 | €1,304 | -€9,297 | -87.7% |
| Other amounts receivable | 41 | - | €5,939 | +€5,939 | |
| Cash at bank and in hand | 54/58 | €20,687 | €25,298 | +€4,612 | +22.3% |
| Deferred charges and accrued income | 490/1 | €739 | €88 | -€651 | -88.1% |
| Total equity and liabilities | 10/49 | €144,786 | €124,396 | -€20,391 | -14.1% |
| Equity | 10/15 | €57,035 | €60,466 | +€3,431 | +6.0% |
| Contributions | 10/11 | €6,200 | €9,300 | +€3,100 | +50.0% |
| Reserves | 13 | €50,835 | €51,166 | +€331 | +0.7% |
| Distributable reserves | 133 | €50,835 | €51,166 | +€331 | +0.7% |
| Amounts payable | 17/49 | €87,752 | €63,930 | -€23,822 | -27.1% |
| Amounts payable after more than one year | 17 | €8,465 | €5,297 | -€3,168 | -37.4% |
| Financial debts | 170/4 | €8,465 | €5,297 | -€3,168 | -37.4% |
| Amounts payable within one year | 42/48 | €79,286 | €58,633 | -€20,653 | -26.0% |
| Current portion of amounts payable after more than one year | 42 | €29,827 | €6,811 | -€23,016 | -77.2% |
| Trade debts | 44 | €22,872 | €19,697 | -€3,176 | -13.9% |
| Suppliers | 440/4 | €22,872 | €19,697 | -€3,176 | -13.9% |
| Taxes, remuneration and social security | 45 | €25,234 | €32,125 | +€6,891 | +27.3% |
| Taxes | 450/3 | €8,173 | €19,896 | +€11,723 | +143.4% |
| Remuneration and social security | 454/9 | €17,061 | €12,229 | -€4,832 | -28.3% |
| Other amounts payable | 47/48 | €1,352 | - | -€1,352 | |
| Non-recurring operating income | 76A | - | €15,222 | +€15,222 | |
| Remuneration, social security and pensions | 62 | €122,726 | €128,587 | +€5,860 | +4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,220 | €25,783 | +€563 | +2.2% |
| Other operating charges | 640/8 | €2,265 | €2,186 | -€79 | -3.5% |
| Gross operating margin | 9900 | €179,183 | €200,260 | +€21,077 | +11.8% |
| Operating profit (loss) | 9901 | €28,971 | €43,704 | +€14,733 | +50.9% |
| Financial income | 75/76B | €55 | €2 | -€53 | -96.4% |
| Recurring financial income | 75 | €55 | €2 | -€53 | -96.4% |
| Financial charges | 65/66B | €4,830 | €5,218 | +€389 | +8.1% |
| Recurring financial charges | 65 | €4,830 | €5,218 | +€389 | +8.1% |
| Profit (loss) for the period before taxes | 9903 | €24,197 | €38,488 | +€14,291 | +59.1% |
| Income taxes | 67/77 | €9,654 | €15,011 | +€5,356 | +55.5% |
| Profit (loss) for the period | 9904 | €14,543 | €23,477 | +€8,934 | +61.4% |
| Profit (loss) for the period to be appropriated | 9905 | €14,543 | €23,477 | +€8,934 | +61.4% |
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 12 October 2026 via checked.be.