FRITASTIQUE: 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.
FRITASTIQUE
Largest movements
- Stocks and contracts +€23,371
up €23,371 (+254.3%), from €9,191 to €32,562
- Receivables within one year +€22,097
up €22,097 (+32.0%), from €69,048 to €91,145
of which Trade receivables: +€23,774
- Tangible fixed assets +€16,490
up €16,490 (+76.1%), from €21,670 to €38,159
of which Furniture and vehicles: +€21,370
- Cash +€2,039
up €2,039 (+26.1%), from €7,817 to €9,857
mainly Other debts (+€39,619) and Trade debts (+€31,853)
- Other debts +€39,619
new in 2024: €39,619
- Trade debts +€31,853
up €31,853 (+73.2%), from €43,521 to €75,374
- Current portion of long-term debt -€5,692
no longer reported in 2024 (was €5,692)
- Tax, wage and social debts +€3,648
up €3,648 (+26.5%), from €13,755 to €17,403
of which Remuneration and social security: +€13,978
- Short-term financial debts -€3,370
down €3,370 (-27.0%), from €12,478 to €9,107
- Gross operating margin -€74,277
down €74,277 (-56.2%), from €132,070 to €57,793
- Staff costs -€31,966
down €31,966 (-50.1%), from €63,825 to €31,859
- Taxes -€17,378
no longer reported in 2024 (was €17,378)
- Depreciation +€9,732
up €9,732 (+112.1%), from €8,679 to €18,410
- Financial charges -€3,758
down €3,758 (-54.2%), from €6,933 to €3,175
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €114,327 | €178,323 | +€63,996 | +56.0% |
| Fixed assets | 21/28 | €28,270 | €44,759 | +€16,490 | +58.3% |
| Tangible fixed assets | 22/27 | €21,670 | €38,159 | +€16,490 | +76.1% |
| Plant, machinery and equipment | 23 | €11,010 | €6,130 | -€4,880 | -44.3% |
| Furniture and vehicles | 24 | €10,660 | €32,030 | +€21,370 | +200.5% |
| Financial fixed assets | 28 | €6,600 | €6,600 | = | 0.0% |
| Current assets | 29/58 | €86,057 | €133,564 | +€47,507 | +55.2% |
| Stocks and contracts in progress | 3 | €9,191 | €32,562 | +€23,371 | +254.3% |
| Stocks | 30/36 | €9,191 | €32,562 | +€23,371 | +254.3% |
| Amounts receivable within one year | 40/41 | €69,048 | €91,145 | +€22,097 | +32.0% |
| Trade receivables | 40 | €64,767 | €88,541 | +€23,774 | +36.7% |
| Other amounts receivable | 41 | €4,281 | €2,604 | -€1,678 | -39.2% |
| Cash at bank and in hand | 54/58 | €7,817 | €9,857 | +€2,039 | +26.1% |
| Total equity and liabilities | 10/49 | €114,327 | €178,323 | +€63,996 | +56.0% |
| Equity | 10/15 | €37,242 | €36,820 | -€422 | -1.1% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Contributions outside capital | 11 | €20,460 | €20,460 | = | 0.0% |
| Share premium | 1100/10 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,782 | €16,360 | -€422 | -2.5% |
| Amounts payable | 17/49 | €77,085 | €141,504 | +€64,418 | +83.6% |
| Amounts payable within one year | 42/48 | €75,446 | €141,504 | +€66,058 | +87.6% |
| Current portion of amounts payable after more than one year | 42 | €5,692 | - | -€5,692 | |
| Financial debts | 43 | €12,478 | €9,107 | -€3,370 | -27.0% |
| Credit institutions | 430/8 | €12,478 | €9,107 | -€3,370 | -27.0% |
| Trade debts | 44 | €43,521 | €75,374 | +€31,853 | +73.2% |
| Suppliers | 440/4 | €43,521 | €75,374 | +€31,853 | +73.2% |
| Taxes, remuneration and social security | 45 | €13,755 | €17,403 | +€3,648 | +26.5% |
| Taxes | 450/3 | €12,366 | €2,036 | -€10,330 | -83.5% |
| Remuneration and social security | 454/9 | €1,389 | €15,367 | +€13,978 | +1006.4% |
| Other amounts payable | 47/48 | - | €39,619 | +€39,619 | |
| Accrued charges and deferred income | 492/3 | €1,639 | - | -€1,639 | |
| Remuneration, social security and pensions | 62 | €63,825 | €31,859 | -€31,966 | -50.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,679 | €18,410 | +€9,732 | +112.1% |
| Other operating charges | 640/8 | €1,411 | €4,770 | +€3,359 | +238.0% |
| Non-recurring operating charges | 66A | €3,500 | - | -€3,500 | |
| Gross operating margin | 9900 | €132,070 | €57,793 | -€74,277 | -56.2% |
| Operating profit (loss) | 9901 | €54,656 | €2,753 | -€51,903 | -95.0% |
| Financial charges | 65/66B | €6,933 | €3,175 | -€3,758 | -54.2% |
| Recurring financial charges | 65 | €6,933 | €3,175 | -€3,758 | -54.2% |
| Profit (loss) for the period before taxes | 9903 | €47,723 | -€422 | -€48,145 | |
| Income taxes | 67/77 | €17,378 | - | -€17,378 | |
| Profit (loss) for the period | 9904 | €30,345 | -€422 | -€30,767 | |
| Profit (loss) for the period to be appropriated | 9905 | €30,345 | -€422 | -€30,767 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.