FRITAPAPA WAVRE: 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 WAVRE
Largest movements
- Tangible fixed assets -€42,766
down €42,766 (-14.4%), from €296,755 to €253,989
- Cash +€18,482
up €18,482 (+66.1%), from €27,950 to €46,432
mainly Depreciation (+€45,832) and Net result for the year (+€29,443)
- Receivables within one year -€9,938
down €9,938 (-43.2%), from €22,999 to €13,061
of which Trade receivables: -€22,999
- Deferred charges and accrued income -€4,000
no longer reported in 2025 (was €4,000)
- Debts after one year -€54,511
down €54,511 (-30.0%), from €181,728 to €127,216
- Trade debts -€33,576
down €33,576 (-34.3%), from €97,917 to €64,341
- Profit (loss) carried forward +€29,443
up €29,443, from -€8,836 to €20,607
- Current portion of long-term debt +€10,190
up €10,190 (+19.5%), from €52,261 to €62,450
- Tax, wage and social debts +€8,128
up €8,128 (+42.1%), from €19,318 to €27,446
of which Remuneration and social security: +€6,345
- Turnover -€787,140
no longer reported in 2025 (was €787,140)
- Purchases and services -€530,718
no longer reported in 2025 (was €530,718)
- Gross operating margin +€89,696
up €89,696 (+33.5%), from €267,492 to €357,188
- Staff costs +€45,746
up €45,746 (+20.6%), from €221,614 to €267,360
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 | €363,826 | €322,060 | -€41,766 | -11.5% |
| Fixed assets | 21/28 | €296,755 | €253,989 | -€42,766 | -14.4% |
| Tangible fixed assets | 22/27 | €296,755 | €253,989 | -€42,766 | -14.4% |
| Plant, machinery and equipment | 23 | €147,996 | €127,226 | -€20,770 | -14.0% |
| Furniture and vehicles | 24 | €18,359 | €13,823 | -€4,536 | -24.7% |
| Other tangible fixed assets | 26 | €130,400 | €112,940 | -€17,460 | -13.4% |
| Current assets | 29/58 | €67,072 | €68,071 | +€1,000 | +1.5% |
| Stocks and contracts in progress | 3 | €12,123 | €8,579 | -€3,544 | -29.2% |
| Stocks | 30/36 | €12,123 | €8,579 | -€3,544 | -29.2% |
| Amounts receivable within one year | 40/41 | €22,999 | €13,061 | -€9,938 | -43.2% |
| Trade receivables | 40 | €22,999 | - | -€22,999 | |
| Other amounts receivable | 41 | - | €13,061 | +€13,061 | |
| Cash at bank and in hand | 54/58 | €27,950 | €46,432 | +€18,482 | +66.1% |
| Deferred charges and accrued income | 490/1 | €4,000 | - | -€4,000 | |
| Total equity and liabilities | 10/49 | €363,826 | €322,060 | -€41,766 | -11.5% |
| Equity | 10/15 | €11,164 | €40,607 | +€29,443 | +264% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,836 | €20,607 | +€29,443 | |
| Amounts payable | 17/49 | €352,662 | €281,453 | -€71,209 | -20.2% |
| Amounts payable after more than one year | 17 | €181,728 | €127,216 | -€54,511 | -30.0% |
| Financial debts | 170/4 | €181,728 | €127,216 | -€54,511 | -30.0% |
| Amounts payable within one year | 42/48 | €170,935 | €154,237 | -€16,698 | -9.8% |
| Current portion of amounts payable after more than one year | 42 | €52,261 | €62,450 | +€10,190 | +19.5% |
| Trade debts | 44 | €97,917 | €64,341 | -€33,576 | -34.3% |
| Suppliers | 440/4 | €97,917 | €64,341 | -€33,576 | -34.3% |
| Taxes, remuneration and social security | 45 | €19,318 | €27,446 | +€8,128 | +42.1% |
| Taxes | 450/3 | €847 | €2,629 | +€1,783 | +210% |
| Remuneration and social security | 454/9 | €18,471 | €24,816 | +€6,345 | +34.4% |
| Other amounts payable | 47/48 | €1,439 | - | -€1,439 | |
| Turnover | 70 | €787,140 | - | -€787,140 | |
| Non-recurring operating income | 76A | €1,099 | - | -€1,099 | |
| Goods, raw materials, services and sundry goods | 60/61 | €530,718 | - | -€530,718 | |
| Remuneration, social security and pensions | 62 | €221,614 | €267,360 | +€45,746 | +20.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,800 | €45,832 | +€5,032 | +12.3% |
| Other operating charges | 640/8 | €1,223 | €1,270 | +€47 | +3.8% |
| Gross operating margin | 9900 | €267,492 | €357,188 | +€89,696 | +33.5% |
| Operating profit (loss) | 9901 | €3,856 | €42,727 | +€38,871 | +1,008% |
| Financial income | 75/76B | €134 | €79 | -€56 | -41.4% |
| Recurring financial income | 75 | €134 | €79 | -€56 | -41.4% |
| Financial charges | 65/66B | €12,826 | €13,362 | +€536 | +4.2% |
| Recurring financial charges | 65 | €12,826 | €13,362 | +€536 | +4.2% |
| Profit (loss) for the period before taxes | 9903 | -€8,836 | €29,443 | +€38,279 | |
| Profit (loss) for the period | 9904 | -€8,836 | €29,443 | +€38,279 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,836 | €29,443 | +€38,279 |
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 29 October 2026 via checked.be.