FRITAPAPA NAMUR: 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.
FRITAPAPA NAMUR
Largest movements
- Cash +€73,112
up €73,112 (+247%), from €29,582 to €102,694
mainly Depreciation (+€69,618) and Net result for the year (+€34,808)
- Receivables within one year -€16,386
down €16,386 (-36.3%), from €45,132 to €28,746
of which Other amounts receivable: -€19,948
- Tangible fixed assets -€12,766
down €12,766 (-22.3%), from €57,199 to €44,434
- Intangible fixed assets -€7,500
down €7,500 (-11.4%), from €65,717 to €58,217
- Profit (loss) carried forward +€34,808
up €34,808, from -€772 to €34,036
- Other debts -€25,000
down €25,000 (-33.6%), from €74,500 to €49,500
- Tax, wage and social debts +€15,168
up €15,168 (+82.0%), from €18,495 to €33,663
of which Taxes: +€12,814
- Current portion of long-term debt +€9,910
new in 2025: €9,910
- Turnover -€442,231
down €442,231 (-54.7%), from €808,672 to €366,441
- Purchases and services -€268,696
down €268,696 (-47.2%), from €569,240 to €300,544
- Staff costs -€97,833
down €97,833 (-47.9%), from €204,286 to €106,454
- Depreciation +€41,519
up €41,519 (+148%), from €28,099 to €69,618
- Gross operating margin -€12,641
down €12,641 (-5.3%), from €240,216 to €227,576
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 | €205,570 | €241,208 | +€35,638 | +17.3% |
| Fixed assets | 21/28 | €122,916 | €102,651 | -€20,266 | -16.5% |
| Intangible fixed assets | 21 | €65,717 | €58,217 | -€7,500 | -11.4% |
| Tangible fixed assets | 22/27 | €57,199 | €44,434 | -€12,766 | -22.3% |
| Plant, machinery and equipment | 23 | €57,199 | €44,434 | -€12,766 | -22.3% |
| Current assets | 29/58 | €82,653 | €138,557 | +€55,904 | +67.6% |
| Stocks and contracts in progress | 3 | €7,940 | €7,117 | -€822 | -10.4% |
| Stocks | 30/36 | €7,940 | €7,117 | -€822 | -10.4% |
| Amounts receivable within one year | 40/41 | €45,132 | €28,746 | -€16,386 | -36.3% |
| Trade receivables | 40 | €1,633 | €5,196 | +€3,563 | +218% |
| Other amounts receivable | 41 | €43,499 | €23,551 | -€19,948 | -45.9% |
| Cash at bank and in hand | 54/58 | €29,582 | €102,694 | +€73,112 | +247% |
| Total equity and liabilities | 10/49 | €205,570 | €241,208 | +€35,638 | +17.3% |
| Equity | 10/15 | €19,228 | €54,036 | +€34,808 | +181% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€772 | €34,036 | +€34,808 | |
| Amounts payable | 17/49 | €186,342 | €187,172 | +€830 | +0.4% |
| Amounts payable within one year | 42/48 | €186,342 | €187,172 | +€830 | +0.4% |
| Current portion of amounts payable after more than one year | 42 | - | €9,910 | +€9,910 | |
| Trade debts | 44 | €93,346 | €94,099 | +€753 | +0.8% |
| Suppliers | 440/4 | €93,346 | €94,099 | +€753 | +0.8% |
| Taxes, remuneration and social security | 45 | €18,495 | €33,663 | +€15,168 | +82.0% |
| Taxes | 450/3 | €0 | €12,814 | +€12,814 | +128,136,200% |
| Remuneration and social security | 454/9 | €18,495 | €20,849 | +€2,354 | +12.7% |
| Other amounts payable | 47/48 | €74,500 | €49,500 | -€25,000 | -33.6% |
| Turnover | 70 | €808,672 | €366,441 | -€442,231 | -54.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €569,240 | €300,544 | -€268,696 | -47.2% |
| Remuneration, social security and pensions | 62 | €204,286 | €106,454 | -€97,833 | -47.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,099 | €69,618 | +€41,519 | +148% |
| Other operating charges | 640/8 | €2,725 | €2,373 | -€352 | -12.9% |
| Gross operating margin | 9900 | €240,216 | €227,576 | -€12,641 | -5.3% |
| Operating profit (loss) | 9901 | €5,106 | €49,131 | +€44,025 | +862% |
| Financial charges | 65/66B | €5,878 | €2,323 | -€3,555 | -60.5% |
| Recurring financial charges | 65 | €5,878 | €2,323 | -€3,555 | -60.5% |
| Profit (loss) for the period before taxes | 9903 | -€772 | €46,808 | +€47,580 | |
| Income taxes | 67/77 | - | €12,000 | +€12,000 | |
| Profit (loss) for the period | 9904 | -€772 | €34,808 | +€35,580 | |
| Profit (loss) for the period to be appropriated | 9905 | -€772 | €34,808 | +€35,580 |
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 27 October 2026 via checked.be.