FRIETPOORTJE: what changed
FRIETPOORTJE
Largest movements
- Receivables within one year +€41,387
up €41,387 (+129%), from €32,167 to €73,554
of which Other amounts receivable: +€39,886
- Cash -€18,665
down €18,665 (-32.8%), from €56,911 to €38,246
mainly Receivables within one year (-€41,387) and Tax, wage and social debts (-€30,965)
- Tangible fixed assets +€3,628
up €3,628 (+20.1%), from €18,040 to €21,668
of which Plant, machinery and equipment: +€3,133
- Reserves +€44,931
up €44,931 (+39.4%), from €114,161 to €159,092
- Tax, wage and social debts -€30,965
down €30,965 (-95.3%), from €32,506 to €1,541
of which Taxes: -€31,168
- Current portion of long-term debt +€24,988
up €24,988 (+160%), from €15,594 to €40,582
- Trade debts -€7,429
down €7,429 (-34.0%), from €21,822 to €14,392
- Debts after one year -€3,184
down €3,184 (-70.0%), from €4,550 to €1,367
- Gross operating margin -€114,293
down €114,293 (-55.6%), from €205,542 to €91,249
- Taxes -€33,830
down €33,830 (-56.2%), from €60,216 to €26,386
- Staff costs -€12,165
down €12,165 (-43.4%), from €28,008 to €15,843
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 | €192,032 | €220,135 | +€28,102 | +14.6% |
| Fixed assets | 21/28 | €18,040 | €21,668 | +€3,628 | +20.1% |
| Tangible fixed assets | 22/27 | €18,040 | €21,668 | +€3,628 | +20.1% |
| Land and buildings | 22 | €8,721 | €9,025 | +€304 | +3.5% |
| Plant, machinery and equipment | 23 | €8,420 | €11,553 | +€3,133 | +37.2% |
| Furniture and vehicles | 24 | €899 | €1,089 | +€191 | +21.2% |
| Current assets | 29/58 | €173,993 | €198,467 | +€24,475 | +14.1% |
| Amounts receivable after more than one year | 29 | €79,534 | €81,685 | +€2,151 | +2.7% |
| Other amounts receivable | 291 | €79,534 | €81,685 | +€2,151 | +2.7% |
| Stocks and contracts in progress | 3 | €4,351 | €4,821 | +€470 | +10.8% |
| Stocks | 30/36 | €4,351 | €4,821 | +€470 | +10.8% |
| Amounts receivable within one year | 40/41 | €32,167 | €73,554 | +€41,387 | +129% |
| Trade receivables | 40 | - | €1,500 | +€1,500 | |
| Other amounts receivable | 41 | €32,167 | €72,054 | +€39,886 | +124% |
| Cash at bank and in hand | 54/58 | €56,911 | €38,246 | -€18,665 | -32.8% |
| Deferred charges and accrued income | 490/1 | €1,030 | €162 | -€868 | -84.3% |
| Total equity and liabilities | 10/49 | €192,032 | €220,135 | +€28,102 | +14.6% |
| Equity | 10/15 | €117,161 | €162,092 | +€44,931 | +38.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €114,161 | €159,092 | +€44,931 | +39.4% |
| Distributable reserves | 133 | €114,161 | €159,092 | +€44,931 | +39.4% |
| Amounts payable | 17/49 | €74,871 | €58,043 | -€16,828 | -22.5% |
| Amounts payable after more than one year | 17 | €4,550 | €1,367 | -€3,184 | -70.0% |
| Financial debts | 170/4 | €4,550 | €1,367 | -€3,184 | -70.0% |
| Amounts payable within one year | 42/48 | €69,921 | €56,676 | -€13,245 | -18.9% |
| Current portion of amounts payable after more than one year | 42 | €15,594 | €40,582 | +€24,988 | +160% |
| Trade debts | 44 | €21,822 | €14,392 | -€7,429 | -34.0% |
| Suppliers | 440/4 | €21,822 | €14,392 | -€7,429 | -34.0% |
| Advances received on contracts in progress | 46 | - | €162 | +€162 | |
| Taxes, remuneration and social security | 45 | €32,506 | €1,541 | -€30,965 | -95.3% |
| Taxes | 450/3 | €31,468 | €300 | -€31,168 | -99.0% |
| Remuneration and social security | 454/9 | €1,038 | €1,241 | +€202 | +19.5% |
| Accrued charges and deferred income | 492/3 | €400 | €0 | -€400 | -100% |
| Remuneration, social security and pensions | 62 | €28,008 | €15,843 | -€12,165 | -43.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,078 | €4,144 | +€65 | +1.6% |
| Other operating charges | 640/8 | €2,498 | €3,087 | +€588 | +23.5% |
| Gross operating margin | 9900 | €205,542 | €91,249 | -€114,293 | -55.6% |
| Operating profit (loss) | 9901 | €170,958 | €68,176 | -€102,782 | -60.1% |
| Financial income | 75/76B | €4,716 | €5,227 | +€511 | +10.8% |
| Recurring financial income | 75 | €4,716 | €5,227 | +€511 | +10.8% |
| Financial charges | 65/66B | €1,298 | €2,087 | +€790 | +60.9% |
| Recurring financial charges | 65 | €1,298 | €2,087 | +€790 | +60.9% |
| Profit (loss) for the period before taxes | 9903 | €174,377 | €71,316 | -€103,061 | -59.1% |
| Income taxes | 67/77 | €60,216 | €26,386 | -€33,830 | -56.2% |
| Profit (loss) for the period | 9904 | €114,161 | €44,931 | -€69,231 | -60.6% |
| Profit (loss) for the period to be appropriated | 9905 | €114,161 | €44,931 | -€69,231 | -60.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.