Frites Atelier Gent: 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.
Frites Atelier Gent
Largest movements
- Cash +€57,286
up €57,286 (+120%), from €47,610 to €104,896
mainly Depreciation (+€102,376) and Tax, wage and social debts (+€43,940)
- Tangible fixed assets -€20,900
down €20,900 (-5.6%), from €373,238 to €352,337
of which Plant, machinery and equipment: -€66,725
- Receivables within one year +€19,043
up €19,043 (+6.3%), from €300,969 to €320,012
of which Other amounts receivable: +€33,230
- Stocks and contracts +€9,801
up €9,801 (+53.9%), from €18,180 to €27,981
- Tax, wage and social debts +€43,940
up €43,940 (+45.6%), from €96,265 to €140,205
of which Remuneration and social security: +€26,637
- Short-term financial debts +€11,834
up €11,834 (+1.2%), from €968,710 to €980,545
- Profit (loss) carried forward +€10,142
up €10,142 (+2.2%), from -€460,169 to -€450,026
- Staff costs +€421,355
up €421,355 (+136%), from €309,502 to €730,857
- Gross operating margin +€395,347
up €395,347 (+78.4%), from €504,337 to €899,683
- Depreciation +€12,142
up €12,142 (+13.5%), from €90,234 to €102,376
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 | €770,983 | €837,070 | +€66,087 | +8.6% |
| Fixed assets | 21/28 | €398,138 | €377,237 | -€20,900 | -5.2% |
| Tangible fixed assets | 22/27 | €373,238 | €352,337 | -€20,900 | -5.6% |
| Plant, machinery and equipment | 23 | €318,016 | €251,291 | -€66,725 | -21.0% |
| Furniture and vehicles | 24 | €55,222 | €101,047 | +€45,825 | +83.0% |
| Financial fixed assets | 28 | €24,900 | €24,900 | = | 0.0% |
| Current assets | 29/58 | €372,846 | €459,833 | +€86,988 | +23.3% |
| Stocks and contracts in progress | 3 | €18,180 | €27,981 | +€9,801 | +53.9% |
| Stocks | 30/36 | €18,180 | €27,981 | +€9,801 | +53.9% |
| Amounts receivable within one year | 40/41 | €300,969 | €320,012 | +€19,043 | +6.3% |
| Trade receivables | 40 | €25,509 | €11,322 | -€14,187 | -55.6% |
| Other amounts receivable | 41 | €275,460 | €308,690 | +€33,230 | +12.1% |
| Cash at bank and in hand | 54/58 | €47,610 | €104,896 | +€57,286 | +120% |
| Deferred charges and accrued income | 490/1 | €6,087 | €6,945 | +€858 | +14.1% |
| Total equity and liabilities | 10/49 | €770,983 | €837,070 | +€66,087 | +8.6% |
| Equity | 10/15 | -€438,169 | -€428,026 | +€10,142 | +2.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€460,169 | -€450,026 | +€10,142 | +2.2% |
| Amounts payable | 17/49 | €1,209,152 | €1,265,097 | +€55,945 | +4.6% |
| Amounts payable within one year | 42/48 | €1,209,095 | €1,265,037 | +€55,943 | +4.6% |
| Financial debts | 43 | €968,710 | €980,545 | +€11,834 | +1.2% |
| Other loans | 439 | €968,710 | €980,545 | +€11,834 | +1.2% |
| Trade debts | 44 | €142,861 | €143,236 | +€375 | +0.3% |
| Suppliers | 440/4 | €142,861 | €143,236 | +€375 | +0.3% |
| Advances received on contracts in progress | 46 | €1,006 | €889 | -€117 | -11.7% |
| Taxes, remuneration and social security | 45 | €96,265 | €140,205 | +€43,940 | +45.6% |
| Taxes | 450/3 | €24,942 | €42,245 | +€17,303 | +69.4% |
| Remuneration and social security | 454/9 | €71,323 | €97,960 | +€26,637 | +37.3% |
| Other amounts payable | 47/48 | €253 | €163 | -€90 | -35.6% |
| Accrued charges and deferred income | 492/3 | €57 | €60 | +€2 | +3.9% |
| Remuneration, social security and pensions | 62 | €309,502 | €730,857 | +€421,355 | +136% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €90,234 | €102,376 | +€12,142 | +13.5% |
| Other operating charges | 640/8 | €10,208 | €8,269 | -€1,939 | -19.0% |
| Gross operating margin | 9900 | €504,337 | €899,683 | +€395,347 | +78.4% |
| Operating profit (loss) | 9901 | €94,392 | €58,181 | -€36,211 | -38.4% |
| Financial income | 75/76B | €429 | €0 | -€429 | -100% |
| Recurring financial income | 75 | €429 | €0 | -€429 | -100% |
| Financial charges | 65/66B | €50,339 | €47,843 | -€2,496 | -5.0% |
| Recurring financial charges | 65 | €50,339 | €47,843 | -€2,496 | -5.0% |
| Profit (loss) for the period before taxes | 9903 | €44,481 | €10,337 | -€34,143 | -76.8% |
| Income taxes | 67/77 | €165 | €195 | +€30 | +18.2% |
| Profit (loss) for the period | 9904 | €44,316 | €10,142 | -€34,173 | -77.1% |
| Profit (loss) for the period to be appropriated | 9905 | €44,316 | €10,142 | -€34,173 | -77.1% |
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 30 October 2026 via checked.be.