FRIETSHOP: 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.
FRIETSHOP
Largest movements
- Tangible fixed assets -€41,504
down €41,504 (-85.8%), from €48,348 to €6,843
of which Furniture and vehicles: -€21,219
- Cash -€30,157
down €30,157 (-28.6%), from €105,362 to €75,205
mainly Other debts (-€39,385) and Receivables within one year (-€13,770)
- Receivables within one year +€13,770
up €13,770 (+294%), from €4,689 to €18,458
- Other debts -€39,385
down €39,385 (-91.7%), from €42,943 to €3,558
- Current portion of long-term debt -€8,610
down €8,610 (-83.1%), from €10,355 to €1,746
- Reserves -€5,811
down €5,811 (-15.9%), from €36,468 to €30,657
- Trade debts +€5,292
up €5,292 (+25.5%), from €20,749 to €26,041
- Tax, wage and social debts -€4,366
down €4,366 (-44.3%), from €9,866 to €5,499
of which Remuneration and social security: -€5,462
- Gross operating margin -€33,358
down €33,358 (-42.3%), from €78,853 to €45,495
- Taxes -€6,444
down €6,444 (-87.7%), from €7,348 to €904
- Financial charges -€4,556
down €4,556 (-52.2%), from €8,731 to €4,175
- Staff costs +€1,555
up €1,555 (+9.7%), from €16,073 to €17,628
- Other operating charges -€921
down €921 (-56.6%), from €1,629 to €708
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 | €174,527 | €117,501 | -€57,026 | -32.7% |
| Fixed assets | 21/28 | €48,348 | €6,843 | -€41,504 | -85.8% |
| Tangible fixed assets | 22/27 | €48,348 | €6,843 | -€41,504 | -85.8% |
| Land and buildings | 22 | €3,370 | €2,820 | -€550 | -16.3% |
| Plant, machinery and equipment | 23 | €23,759 | €4,024 | -€19,736 | -83.1% |
| Furniture and vehicles | 24 | €21,219 | - | -€21,219 | |
| Current assets | 29/58 | €126,179 | €110,658 | -€15,521 | -12.3% |
| Stocks and contracts in progress | 3 | €14,525 | €14,525 | = | 0.0% |
| Stocks | 30/36 | €14,525 | €14,525 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €4,689 | €18,458 | +€13,770 | +294% |
| Other amounts receivable | 41 | €4,689 | €18,458 | +€13,770 | +294% |
| Cash at bank and in hand | 54/58 | €105,362 | €75,205 | -€30,157 | -28.6% |
| Deferred charges and accrued income | 490/1 | €1,604 | €2,470 | +€866 | +54.0% |
| Total equity and liabilities | 10/49 | €174,527 | €117,501 | -€57,026 | -32.7% |
| Equity | 10/15 | €86,468 | €80,657 | -€5,811 | -6.7% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €36,468 | €30,657 | -€5,811 | -15.9% |
| Distributable reserves | 133 | €36,468 | €30,657 | -€5,811 | -15.9% |
| Amounts payable | 17/49 | €88,059 | €36,844 | -€51,215 | -58.2% |
| Amounts payable after more than one year | 17 | €1,746 | - | -€1,746 | |
| Financial debts | 170/4 | €1,746 | - | -€1,746 | |
| Amounts payable within one year | 42/48 | €83,913 | €36,844 | -€47,069 | -56.1% |
| Current portion of amounts payable after more than one year | 42 | €10,355 | €1,746 | -€8,610 | -83.1% |
| Trade debts | 44 | €20,749 | €26,041 | +€5,292 | +25.5% |
| Suppliers | 440/4 | €20,749 | €26,041 | +€5,292 | +25.5% |
| Taxes, remuneration and social security | 45 | €9,866 | €5,499 | -€4,366 | -44.3% |
| Taxes | 450/3 | €3,352 | €4,448 | +€1,096 | +32.7% |
| Remuneration and social security | 454/9 | €6,514 | €1,052 | -€5,462 | -83.9% |
| Other amounts payable | 47/48 | €42,943 | €3,558 | -€39,385 | -91.7% |
| Accrued charges and deferred income | 492/3 | €2,400 | - | -€2,400 | |
| Non-recurring operating income | 76A | - | €11,468 | +€11,468 | |
| Remuneration, social security and pensions | 62 | €16,073 | €17,628 | +€1,555 | +9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,756 | €27,972 | -€784 | -2.7% |
| Other operating charges | 640/8 | €1,629 | €708 | -€921 | -56.6% |
| Gross operating margin | 9900 | €78,853 | €45,495 | -€33,358 | -42.3% |
| Operating profit (loss) | 9901 | €32,395 | -€813 | -€33,208 | |
| Financial income | 75/76B | €103 | €81 | -€22 | -21.4% |
| Recurring financial income | 75 | €103 | €81 | -€22 | -21.4% |
| Financial charges | 65/66B | €8,731 | €4,175 | -€4,556 | -52.2% |
| Recurring financial charges | 65 | €8,731 | €4,175 | -€4,556 | -52.2% |
| Profit (loss) for the period before taxes | 9903 | €23,767 | -€4,907 | -€28,674 | |
| Income taxes | 67/77 | €7,348 | €904 | -€6,444 | -87.7% |
| Profit (loss) for the period | 9904 | €16,419 | -€5,811 | -€22,230 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,419 | -€5,811 | -€22,230 |
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 19 October 2026 via checked.be.