Frietshop D&H: 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 D&H
Largest movements
- Tangible fixed assets +€123,789
up €123,789 (+33.5%), from €369,136 to €492,925
of which Plant, machinery and equipment: +€139,681
- Intangible fixed assets -€32,000
down €32,000 (-26.8%), from €119,593 to €87,593
- Reserves +€89,628
up €89,628 (+104%), from €86,073 to €175,701
- Trade debts +€17,896
up €17,896 (+114%), from €15,754 to €33,650
- Current portion of long-term debt +€17,565
up €17,565 (+28.6%), from €61,419 to €78,984
- Other debts -€12,040
down €12,040 (-18.2%), from €66,168 to €54,128
- Gross operating margin -€69,936
down €69,936 (-24.5%), from €285,149 to €215,213
- Other operating charges -€48,000
down €48,000 (-97.2%), from €49,394 to €1,394
- Staff costs -€22,244
down €22,244 (-93.0%), from €23,922 to €1,678
- Financial charges -€3,467
down €3,467 (-9.3%), from €37,337 to €33,870
- Depreciation +€3,439
up €3,439 (+5.2%), from €66,571 to €70,010
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 | €657,847 | €762,244 | +€104,397 | +15.9% |
| Fixed assets | 21/28 | €488,728 | €580,518 | +€91,789 | +18.8% |
| Intangible fixed assets | 21 | €119,593 | €87,593 | -€32,000 | -26.8% |
| Tangible fixed assets | 22/27 | €369,136 | €492,925 | +€123,789 | +33.5% |
| Land and buildings | 22 | €331,059 | €316,059 | -€15,000 | -4.5% |
| Plant, machinery and equipment | 23 | €18,818 | €158,499 | +€139,681 | +742% |
| Furniture and vehicles | 24 | - | €3,439 | +€3,439 | |
| Leasing and similar rights | 25 | €19,259 | €14,927 | -€4,331 | -22.5% |
| Current assets | 29/58 | €169,118 | €181,726 | +€12,608 | +7.5% |
| Stocks and contracts in progress | 3 | €4,718 | €6,227 | +€1,508 | +32.0% |
| Stocks | 30/36 | €4,718 | €6,227 | +€1,508 | +32.0% |
| Amounts receivable within one year | 40/41 | €4,512 | €10,785 | +€6,274 | +139% |
| Trade receivables | 40 | €338 | €0 | -€338 | -100% |
| Other amounts receivable | 41 | €4,174 | €10,785 | +€6,611 | +158% |
| Cash at bank and in hand | 54/58 | €156,821 | €158,592 | +€1,771 | +1.1% |
| Deferred charges and accrued income | 490/1 | €3,067 | €6,122 | +€3,055 | +99.6% |
| Total equity and liabilities | 10/49 | €657,847 | €762,244 | +€104,397 | +15.9% |
| Equity | 10/15 | €96,073 | €185,701 | +€89,628 | +93.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €86,073 | €175,701 | +€89,628 | +104% |
| Distributable reserves | 133 | €86,073 | €175,701 | +€89,628 | +104% |
| Amounts payable | 17/49 | €561,774 | €576,543 | +€14,769 | +2.6% |
| Amounts payable after more than one year | 17 | €403,751 | €400,895 | -€2,856 | -0.7% |
| Financial debts | 170/4 | €403,751 | €400,895 | -€2,856 | -0.7% |
| Amounts payable within one year | 42/48 | €157,797 | €175,648 | +€17,851 | +11.3% |
| Current portion of amounts payable after more than one year | 42 | €61,419 | €78,984 | +€17,565 | +28.6% |
| Trade debts | 44 | €15,754 | €33,650 | +€17,896 | +114% |
| Suppliers | 440/4 | €15,754 | €33,650 | +€17,896 | +114% |
| Taxes, remuneration and social security | 45 | €14,455 | €8,885 | -€5,570 | -38.5% |
| Taxes | 450/3 | €6,455 | €4,885 | -€1,570 | -24.3% |
| Remuneration and social security | 454/9 | €8,000 | €4,000 | -€4,000 | -50.0% |
| Other amounts payable | 47/48 | €66,168 | €54,128 | -€12,040 | -18.2% |
| Accrued charges and deferred income | 492/3 | €227 | €0 | -€227 | -100% |
| Remuneration, social security and pensions | 62 | €23,922 | €1,678 | -€22,244 | -93.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66,571 | €70,010 | +€3,439 | +5.2% |
| Other operating charges | 640/8 | €49,394 | €1,394 | -€48,000 | -97.2% |
| Gross operating margin | 9900 | €285,149 | €215,213 | -€69,936 | -24.5% |
| Operating profit (loss) | 9901 | €145,262 | €142,130 | -€3,132 | -2.2% |
| Financial income | 75/76B | €10 | €1 | -€9 | -89.5% |
| Recurring financial income | 75 | €10 | €1 | -€9 | -89.5% |
| Financial charges | 65/66B | €37,337 | €33,870 | -€3,467 | -9.3% |
| Recurring financial charges | 65 | €37,337 | €33,870 | -€3,467 | -9.3% |
| Profit (loss) for the period before taxes | 9903 | €107,935 | €108,261 | +€326 | +0.3% |
| Income taxes | 67/77 | €21,862 | €18,633 | -€3,229 | -14.8% |
| Profit (loss) for the period | 9904 | €86,073 | €89,628 | +€3,555 | +4.1% |
| Profit (loss) for the period to be appropriated | 9905 | €86,073 | €89,628 | +€3,555 | +4.1% |
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 28 October 2026 via checked.be.