FRIT FRESH: 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.
FRIT FRESH
Largest movements
- Receivables within one year -€42,069
down €42,069 (-13.6%), from €308,423 to €266,354
of which Trade receivables: -€33,040
- Stocks and contracts -€6,156
down €6,156 (-46.0%), from €13,388 to €7,232
- Tangible fixed assets +€5,675
up €5,675 (+26.2%), from €21,693 to €27,368
- Cash -€4,591
down €4,591 (-38.9%), from €11,805 to €7,214
mainly Trade debts (-€60,999) and Tax, wage and social debts (-€24,596)
- Trade debts -€60,999
down €60,999 (-17.7%), from €344,031 to €283,032
- Profit (loss) carried forward +€49,173
up €49,173 (+47.9%), from -€102,599 to -€53,426
- Tax, wage and social debts -€24,596
down €24,596 (-61.7%), from €39,889 to €15,293
of which Remuneration and social security: -€24,007
- Other debts -€12,625
down €12,625 (-35.1%), from €35,929 to €23,304
- Short-term financial debts +€4,200
up €4,200 (+20.2%), from €20,800 to €25,000
- Staff costs -€36,793
down €36,793 (-18.1%), from €203,634 to €166,841
- Gross operating margin -€28,968
down €28,968 (-11.6%), from €250,533 to €221,565
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 | €358,510 | €313,663 | -€44,847 | -12.5% |
| Fixed assets | 21/28 | €21,693 | €29,868 | +€8,175 | +37.7% |
| Tangible fixed assets | 22/27 | €21,693 | €27,368 | +€5,675 | +26.2% |
| Plant, machinery and equipment | 23 | €12,425 | €12,037 | -€388 | -3.1% |
| Furniture and vehicles | 24 | €9,268 | €10,910 | +€1,642 | +17.7% |
| Other tangible fixed assets | 26 | - | €2,171 | +€2,171 | |
| Assets under construction and advance payments | 27 | - | €2,250 | +€2,250 | |
| Financial fixed assets | 28 | - | €2,500 | +€2,500 | |
| Current assets | 29/58 | €336,817 | €283,795 | -€53,022 | -15.7% |
| Stocks and contracts in progress | 3 | €13,388 | €7,232 | -€6,156 | -46.0% |
| Stocks | 30/36 | €13,388 | €7,232 | -€6,156 | -46.0% |
| Amounts receivable within one year | 40/41 | €308,423 | €266,354 | -€42,069 | -13.6% |
| Trade receivables | 40 | €253,126 | €220,086 | -€33,040 | -13.1% |
| Other amounts receivable | 41 | €55,297 | €46,268 | -€9,029 | -16.3% |
| Cash at bank and in hand | 54/58 | €11,805 | €7,214 | -€4,591 | -38.9% |
| Deferred charges and accrued income | 490/1 | €3,201 | €2,995 | -€206 | -6.4% |
| Total equity and liabilities | 10/49 | €358,510 | €313,663 | -€44,847 | -12.5% |
| Equity | 10/15 | -€82,139 | -€32,966 | +€49,173 | +59.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€102,599 | -€53,426 | +€49,173 | +47.9% |
| Amounts payable | 17/49 | €440,649 | €346,629 | -€94,020 | -21.3% |
| Amounts payable within one year | 42/48 | €440,649 | €346,629 | -€94,020 | -21.3% |
| Financial debts | 43 | €20,800 | €25,000 | +€4,200 | +20.2% |
| Credit institutions | 430/8 | €20,800 | €25,000 | +€4,200 | +20.2% |
| Trade debts | 44 | €344,031 | €283,032 | -€60,999 | -17.7% |
| Suppliers | 440/4 | €344,031 | €283,032 | -€60,999 | -17.7% |
| Taxes, remuneration and social security | 45 | €39,889 | €15,293 | -€24,596 | -61.7% |
| Taxes | 450/3 | €683 | €94 | -€589 | -86.2% |
| Remuneration and social security | 454/9 | €39,206 | €15,199 | -€24,007 | -61.2% |
| Other amounts payable | 47/48 | €35,929 | €23,304 | -€12,625 | -35.1% |
| Remuneration, social security and pensions | 62 | €203,634 | €166,841 | -€36,793 | -18.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,280 | €1,412 | -€1,868 | -57.0% |
| Other operating charges | 640/8 | €849 | €1,923 | +€1,074 | +126.5% |
| Gross operating margin | 9900 | €250,533 | €221,565 | -€28,968 | -11.6% |
| Operating profit (loss) | 9901 | €42,770 | €51,389 | +€8,619 | +20.2% |
| Financial income | 75/76B | €758 | €11 | -€747 | -98.5% |
| Recurring financial income | 75 | €758 | €11 | -€747 | -98.5% |
| Financial charges | 65/66B | €2,425 | €2,227 | -€198 | -8.2% |
| Recurring financial charges | 65 | €2,425 | €2,227 | -€198 | -8.2% |
| Profit (loss) for the period before taxes | 9903 | €41,103 | €49,173 | +€8,070 | +19.6% |
| Profit (loss) for the period | 9904 | €41,103 | €49,173 | +€8,070 | +19.6% |
| Profit (loss) for the period to be appropriated | 9905 | €41,103 | €49,173 | +€8,070 | +19.6% |
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 11 October 2026 via checked.be.