FRITBAR: what changed
Two fiscal 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.
FRITBAR
Largest movements
- Tangible fixed assets +€61,331
up €61,331 (+1696.7%), from €3,615 to €64,946
of which Plant, machinery and equipment: +€61,586
- Cash -€26,436
down €26,436 (-35.0%), from €75,525 to €49,089
mainly Investment in fixed assets (net) (-€67,257) and Trade debts (-€1,143)
- Receivables within one year -€11,352
down €11,352 (-65.4%), from €17,353 to €6,001
of which Other amounts receivable: -€11,287
- Other debts +€24,172
new in 2025: €24,172
- Gross operating margin -€10,832
down €10,832 (-62.7%), from €17,271 to €6,439
- Depreciation +€4,834
up €4,834 (+442.8%), from €1,092 to €5,926
- Taxes -€4,263
no longer reported in 2025 (was €4,263)
- Other operating charges +€338
up €338 (+56.6%), from €597 to €935
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 | €101,402 | €124,433 | +€23,031 | +22.7% |
| Fixed assets | 21/28 | €4,016 | €65,347 | +€61,331 | +1527.2% |
| Tangible fixed assets | 22/27 | €3,615 | €64,946 | +€61,331 | +1696.7% |
| Plant, machinery and equipment | 23 | €2,198 | €63,783 | +€61,586 | +2802.0% |
| Furniture and vehicles | 24 | €908 | €908 | = | 0.0% |
| Other tangible fixed assets | 26 | €509 | €254 | -€254 | -50.0% |
| Financial fixed assets | 28 | €401 | €401 | = | 0.0% |
| Current assets | 29/58 | €97,386 | €59,085 | -€38,301 | -39.3% |
| Stocks and contracts in progress | 3 | €4,147 | €3,996 | -€151 | -3.7% |
| Stocks | 30/36 | €4,147 | €3,996 | -€151 | -3.7% |
| Amounts receivable within one year | 40/41 | €17,353 | €6,001 | -€11,352 | -65.4% |
| Trade receivables | 40 | €2,847 | €2,782 | -€65 | -2.3% |
| Other amounts receivable | 41 | €14,505 | €3,218 | -€11,287 | -77.8% |
| Cash at bank and in hand | 54/58 | €75,525 | €49,089 | -€26,436 | -35.0% |
| Deferred charges and accrued income | 490/1 | €361 | - | -€361 | |
| Total equity and liabilities | 10/49 | €101,402 | €124,433 | +€23,031 | +22.7% |
| Equity | 10/15 | €98,640 | €97,664 | -€976 | -1.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €80,048 | €80,048 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €78,189 | €78,189 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€976 | -€976 | |
| Amounts payable | 17/49 | €2,762 | €26,768 | +€24,007 | +869.3% |
| Amounts payable within one year | 42/48 | €2,762 | €26,768 | +€24,007 | +869.3% |
| Trade debts | 44 | €1,868 | €725 | -€1,143 | -61.2% |
| Suppliers | 440/4 | €1,868 | €725 | -€1,143 | -61.2% |
| Taxes, remuneration and social security | 45 | €894 | €1,872 | +€978 | +109.4% |
| Taxes | 450/3 | €894 | €1,872 | +€978 | +109.4% |
| Other amounts payable | 47/48 | - | €24,172 | +€24,172 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,092 | €5,926 | +€4,834 | +442.8% |
| Other operating charges | 640/8 | €597 | €935 | +€338 | +56.6% |
| Gross operating margin | 9900 | €17,271 | €6,439 | -€10,832 | -62.7% |
| Operating profit (loss) | 9901 | €15,582 | -€422 | -€16,004 | |
| Financial income | 75/76B | €0 | €0 | +€0 | +25.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +25.0% |
| Financial charges | 65/66B | €188 | €193 | +€5 | +2.6% |
| Recurring financial charges | 65 | €188 | €193 | +€5 | +2.6% |
| Profit (loss) for the period before taxes | 9903 | €15,394 | -€615 | -€16,009 | |
| Income taxes | 67/77 | €4,263 | - | -€4,263 | |
| Profit (loss) for the period | 9904 | €11,131 | -€615 | -€11,746 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,131 | -€615 | -€11,746 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.