FRIPKOT KILO: 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.
FRIPKOT KILO
Largest movements
- Cash +€2,931
up €2,931 (+10.8%), from €27,143 to €30,074
mainly Net result for the year (+€11,542) and Tax, wage and social debts (+€3,791)
- Deferred charges and accrued income -€722
down €722 (-89.8%), from €805 to €82
- Trade debts -€13,125
down €13,125 (-75.3%), from €17,427 to €4,302
- Profit (loss) carried forward +€11,542
up €11,542 (+82.9%), from -€13,919 to -€2,376
- Tax, wage and social debts +€3,791
up €3,791 (+32.2%), from €11,770 to €15,561
of which Taxes: +€4,279
- Staff costs -€3,625
down €3,625 (-3.8%), from €96,370 to €92,745
- Gross operating margin +€3,116
up €3,116 (+3.1%), from €101,896 to €105,012
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 | €27,947 | €30,156 | +€2,209 | +7.9% |
| Fixed assets | 21/28 | - | €0 | = | |
| Tangible fixed assets | 22/27 | - | €0 | = | |
| Furniture and vehicles | 24 | - | €0 | = | |
| Current assets | 29/58 | €27,947 | €30,156 | +€2,209 | +7.9% |
| Cash at bank and in hand | 54/58 | €27,143 | €30,074 | +€2,931 | +10.8% |
| Deferred charges and accrued income | 490/1 | €805 | €82 | -€722 | -89.8% |
| Total equity and liabilities | 10/49 | €27,947 | €30,156 | +€2,209 | +7.9% |
| Equity | 10/15 | -€7,719 | €3,824 | +€11,542 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,919 | -€2,376 | +€11,542 | +82.9% |
| Amounts payable | 17/49 | €35,666 | €26,332 | -€9,334 | -26.2% |
| Amounts payable within one year | 42/48 | €35,666 | €26,332 | -€9,334 | -26.2% |
| Trade debts | 44 | €17,427 | €4,302 | -€13,125 | -75.3% |
| Suppliers | 440/4 | €17,427 | €4,302 | -€13,125 | -75.3% |
| Taxes, remuneration and social security | 45 | €11,770 | €15,561 | +€3,791 | +32.2% |
| Taxes | 450/3 | €5,937 | €10,216 | +€4,279 | +72.1% |
| Remuneration and social security | 454/9 | €5,833 | €5,345 | -€488 | -8.4% |
| Other amounts payable | 47/48 | €6,469 | €6,469 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €96,370 | €92,745 | -€3,625 | -3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €104 | - | -€104 | |
| Other operating charges | 640/8 | €295 | €479 | +€184 | +62.2% |
| Gross operating margin | 9900 | €101,896 | €105,012 | +€3,116 | +3.1% |
| Operating profit (loss) | 9901 | €5,127 | €11,788 | +€6,662 | +130% |
| Financial income | 75/76B | - | €11 | +€11 | |
| Recurring financial income | 75 | - | €11 | +€11 | |
| Financial charges | 65/66B | €517 | €257 | -€259 | -50.2% |
| Recurring financial charges | 65 | €517 | €257 | -€259 | -50.2% |
| Profit (loss) for the period before taxes | 9903 | €4,610 | €11,542 | +€6,932 | +150% |
| Profit (loss) for the period | 9904 | €4,610 | €11,542 | +€6,932 | +150% |
| Profit (loss) for the period to be appropriated | 9905 | €4,610 | €11,542 | +€6,932 | +150% |
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 14 October 2026 via checked.be.