Frite Factory: 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.
Frite Factory
Largest movements
- Intangible fixed assets +€33,770
up €33,770 (+313%), from €10,797 to €44,567
- Receivables within one year +€26,425
up €26,425 (+477%), from €5,543 to €31,969
of which Other amounts receivable: +€17,329
- Tangible fixed assets +€4,497
up €4,497 (+37.2%), from €12,074 to €16,571
of which Other tangible fixed assets: +€6,921
- Stocks and contracts +€1,668
up €1,668 (+63.6%), from €2,622 to €4,290
- Cash +€1,655
up €1,655 (+6.3%), from €26,446 to €28,101
mainly Debts after one year (+€27,670) and Tax, wage and social debts (+€22,411)
- Debts after one year +€27,670
up €27,670 (+218%), from €12,714 to €40,384
- Tax, wage and social debts +€22,411
up €22,411 (+740%), from €3,029 to €25,441
of which Remuneration and social security: +€12,725
- Profit (loss) carried forward -€15,113
down €15,113 (-76.3%), from €19,816 to €4,703
- Other debts +€14,415
up €14,415 (+40,719%), from €35 to €14,450
- Trade debts +€13,429
up €13,429 (+996%), from €1,348 to €14,777
- Turnover -€230,772
no longer reported in 2025 (was €230,772)
- Purchases and services -€182,658
no longer reported in 2025 (was €182,658)
- Gross operating margin +€82,256
up €82,256 (+155%), from €53,151 to €135,407
- Staff costs +€73,628
up €73,628 (+214%), from €34,402 to €108,030
- Depreciation +€6,291
up €6,291 (+81.7%), from €7,700 to €13,991
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 | €59,114 | €127,129 | +€68,015 | +115% |
| Fixed assets | 21/28 | €24,502 | €62,769 | +€38,267 | +156% |
| Intangible fixed assets | 21 | €10,797 | €44,567 | +€33,770 | +313% |
| Tangible fixed assets | 22/27 | €12,074 | €16,571 | +€4,497 | +37.2% |
| Plant, machinery and equipment | 23 | €8,140 | €4,264 | -€3,876 | -47.6% |
| Furniture and vehicles | 24 | €3,354 | €4,806 | +€1,452 | +43.3% |
| Other tangible fixed assets | 26 | €580 | €7,501 | +€6,921 | +1,193% |
| Financial fixed assets | 28 | €1,631 | €1,631 | = | 0.0% |
| Current assets | 29/58 | €34,612 | €64,360 | +€29,748 | +85.9% |
| Stocks and contracts in progress | 3 | €2,622 | €4,290 | +€1,668 | +63.6% |
| Stocks | 30/36 | €2,622 | €4,290 | +€1,668 | +63.6% |
| Amounts receivable within one year | 40/41 | €5,543 | €31,969 | +€26,425 | +477% |
| Trade receivables | 40 | €1,069 | €10,165 | +€9,096 | +851% |
| Other amounts receivable | 41 | €4,475 | €21,804 | +€17,329 | +387% |
| Cash at bank and in hand | 54/58 | €26,446 | €28,101 | +€1,655 | +6.3% |
| Total equity and liabilities | 10/49 | €59,114 | €127,129 | +€68,015 | +115% |
| Equity | 10/15 | €37,816 | €22,703 | -€15,113 | -40.0% |
| Contributions | 10/11 | €18,000 | €18,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,816 | €4,703 | -€15,113 | -76.3% |
| Amounts payable | 17/49 | €21,298 | €104,426 | +€83,128 | +390% |
| Amounts payable after more than one year | 17 | €12,714 | €40,384 | +€27,670 | +218% |
| Financial debts | 170/4 | €12,714 | €40,384 | +€27,670 | +218% |
| Amounts payable within one year | 42/48 | €8,583 | €64,041 | +€55,458 | +646% |
| Current portion of amounts payable after more than one year | 42 | €4,170 | €9,374 | +€5,203 | +125% |
| Trade debts | 44 | €1,348 | €14,777 | +€13,429 | +996% |
| Suppliers | 440/4 | €1,348 | €14,777 | +€13,429 | +996% |
| Taxes, remuneration and social security | 45 | €3,029 | €25,441 | +€22,411 | +740% |
| Taxes | 450/3 | €1,950 | €11,637 | +€9,687 | +497% |
| Remuneration and social security | 454/9 | €1,079 | €13,804 | +€12,725 | +1,179% |
| Other amounts payable | 47/48 | €35 | €14,450 | +€14,415 | +40,719% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Turnover | 70 | €230,772 | - | -€230,772 | |
| Goods, raw materials, services and sundry goods | 60/61 | €182,658 | - | -€182,658 | |
| Remuneration, social security and pensions | 62 | €34,402 | €108,030 | +€73,628 | +214% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,700 | €13,991 | +€6,291 | +81.7% |
| Other operating charges | 640/8 | €1,080 | €3,309 | +€2,229 | +206% |
| Gross operating margin | 9900 | €53,151 | €135,407 | +€82,256 | +155% |
| Operating profit (loss) | 9901 | €9,968 | €10,076 | +€108 | +1.1% |
| Financial income | 75/76B | €0 | €2,402 | +€2,402 | +558,540% |
| Recurring financial income | 75 | €0 | €2,402 | +€2,402 | +558,540% |
| Financial charges | 65/66B | €786 | €4,302 | +€3,516 | +448% |
| Recurring financial charges | 65 | €786 | €4,302 | +€3,516 | +448% |
| Profit (loss) for the period before taxes | 9903 | €9,183 | €8,177 | -€1,006 | -11.0% |
| Income taxes | 67/77 | €1,938 | €6,290 | +€4,352 | +225% |
| Profit (loss) for the period | 9904 | €7,245 | €1,887 | -€5,358 | -74.0% |
| Profit (loss) for the period to be appropriated | 9905 | €7,245 | €1,887 | -€5,358 | -74.0% |
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 15 October 2026 via checked.be.