FRITERIE DAILLY: what changed
FRITERIE DAILLY
Largest movements
- Receivables within one year +€37,801
up €37,801 (+81.4%), from €46,417 to €84,217
- Intangible fixed assets -€5,500
no longer reported in 2025 (was €5,500)
- Deferred charges and accrued income -€3,569
down €3,569 (-94.8%), from €3,762 to €194
- Stocks and contracts +€2,237
up €2,237 (+130%), from €1,720 to €3,957
- Contributions +€18,492
up €18,492 (+18,492%), from €100 to €18,592
- Reserves +€15,097
up €15,097 (+53.7%), from €28,134 to €43,231
- Tax, wage and social debts +€2,932
up €2,932 (+25.6%), from €11,435 to €14,366
of which Remuneration and social security: +€5,595
- Trade debts -€2,800
down €2,800 (-15.4%), from €18,156 to €15,357
- Debts after one year -€2,551
down €2,551 (-13.9%), from €18,395 to €15,844
- Gross operating margin +€8,213
up €8,213 (+28.3%), from €29,038 to €37,251
- Taxes -€2,151
down €2,151 (-46.8%), from €4,599 to €2,448
- Depreciation +€1,657
up €1,657 (+17.7%), from €9,380 to €11,037
- Staff costs +€704
up €704 (+8.5%), from €8,274 to €8,978
- Financial charges +€553
up €553 (+82.1%), from €674 to €1,227
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €83,174 | €114,465 | +€31,291 | +37.6% |
| Fixed assets | 21/28 | €30,533 | €25,070 | -€5,464 | -17.9% |
| Intangible fixed assets | 21 | €5,500 | - | -€5,500 | |
| Tangible fixed assets | 22/27 | €21,633 | €21,669 | +€36 | +0.2% |
| Plant, machinery and equipment | 23 | €280 | €5,135 | +€4,855 | +1,734% |
| Furniture and vehicles | 24 | €21,353 | €16,535 | -€4,818 | -22.6% |
| Financial fixed assets | 28 | €3,400 | €3,400 | = | 0.0% |
| Current assets | 29/58 | €52,640 | €89,395 | +€36,755 | +69.8% |
| Stocks and contracts in progress | 3 | €1,720 | €3,957 | +€2,237 | +130% |
| Stocks | 30/36 | €1,720 | €3,957 | +€2,237 | +130% |
| Amounts receivable within one year | 40/41 | €46,417 | €84,217 | +€37,801 | +81.4% |
| Other amounts receivable | 41 | €46,417 | €84,217 | +€37,801 | +81.4% |
| Cash at bank and in hand | 54/58 | €741 | €1,026 | +€285 | +38.5% |
| Deferred charges and accrued income | 490/1 | €3,762 | €194 | -€3,569 | -94.8% |
| Total equity and liabilities | 10/49 | €83,174 | €114,465 | +€31,291 | +37.6% |
| Equity | 10/15 | €32,758 | €66,347 | +€33,589 | +103% |
| Contributions | 10/11 | €100 | €18,592 | +€18,492 | +18,492% |
| Reserves | 13 | €28,134 | €43,231 | +€15,097 | +53.7% |
| Distributable reserves | 133 | €28,134 | €43,231 | +€15,097 | +53.7% |
| Profit (loss) carried forward | 14 | €4,524 | €4,524 | = | 0.0% |
| Amounts payable | 17/49 | €50,415 | €48,118 | -€2,298 | -4.6% |
| Amounts payable after more than one year | 17 | €18,395 | €15,844 | -€2,551 | -13.9% |
| Financial debts | 170/4 | €18,395 | €15,844 | -€2,551 | -13.9% |
| Amounts payable within one year | 42/48 | €32,021 | €32,274 | +€253 | +0.8% |
| Current portion of amounts payable after more than one year | 42 | €2,429 | €2,551 | +€121 | +5.0% |
| Trade debts | 44 | €18,156 | €15,357 | -€2,800 | -15.4% |
| Suppliers | 440/4 | €18,156 | €15,357 | -€2,800 | -15.4% |
| Taxes, remuneration and social security | 45 | €11,435 | €14,366 | +€2,932 | +25.6% |
| Taxes | 450/3 | €11,037 | €8,374 | -€2,663 | -24.1% |
| Remuneration and social security | 454/9 | €398 | €5,992 | +€5,595 | +1,407% |
| Remuneration, social security and pensions | 62 | €8,274 | €8,978 | +€704 | +8.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,380 | €11,037 | +€1,657 | +17.7% |
| Other operating charges | 640/8 | €1,843 | €2,135 | +€292 | +15.8% |
| Gross operating margin | 9900 | €29,038 | €37,251 | +€8,213 | +28.3% |
| Operating profit (loss) | 9901 | €9,540 | €15,101 | +€5,561 | +58.3% |
| Financial income | 75/76B | €3,560 | €3,671 | +€111 | +3.1% |
| Recurring financial income | 75 | €3,560 | €3,671 | +€111 | +3.1% |
| Financial charges | 65/66B | €674 | €1,227 | +€553 | +82.1% |
| Recurring financial charges | 65 | €674 | €1,227 | +€553 | +82.1% |
| Profit (loss) for the period before taxes | 9903 | €12,426 | €17,545 | +€5,118 | +41.2% |
| Income taxes | 67/77 | €4,599 | €2,448 | -€2,151 | -46.8% |
| Profit (loss) for the period | 9904 | €7,828 | €15,097 | +€7,269 | +92.9% |
| Profit (loss) for the period to be appropriated | 9905 | €7,828 | €15,097 | +€7,269 | +92.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.