Fritfabriek LIN: 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.
Fritfabriek LIN
Largest movements
- Cash +€27,573
up €27,573 (+29.8%), from €92,561 to €120,134
mainly Net result for the year (+€23,153) and Depreciation (+€14,998)
- Tangible fixed assets -€14,998
down €14,998 (-74.2%), from €20,218 to €5,220
of which Plant, machinery and equipment: -€7,650
- Receivables within one year +€1,917
up €1,917 (+2,083%), from €92 to €2,009
- Reserves +€23,153
up €23,153 (+29.4%), from €78,642 to €101,795
- Debts after one year -€6,065
down €6,065 (-92.1%), from €6,584 to €519
- Tax, wage and social debts -€2,418
down €2,418 (-16.5%), from €14,680 to €12,262
of which Taxes: -€1,948
- Gross operating margin -€16,723
down €16,723 (-17.6%), from €95,283 to €78,560
- Taxes -€3,082
down €3,082 (-30.5%), from €10,090 to €7,007
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 | €115,007 | €129,578 | +€14,571 | +12.7% |
| Fixed assets | 21/28 | €20,218 | €5,220 | -€14,998 | -74.2% |
| Tangible fixed assets | 22/27 | €20,218 | €5,220 | -€14,998 | -74.2% |
| Plant, machinery and equipment | 23 | €10,719 | €3,069 | -€7,650 | -71.4% |
| Furniture and vehicles | 24 | €8,395 | €1,163 | -€7,232 | -86.1% |
| Other tangible fixed assets | 26 | €1,103 | €988 | -€115 | -10.4% |
| Current assets | 29/58 | €94,789 | €124,359 | +€29,569 | +31.2% |
| Stocks and contracts in progress | 3 | €2,136 | €2,215 | +€79 | +3.7% |
| Stocks | 30/36 | €2,136 | €2,215 | +€79 | +3.7% |
| Amounts receivable within one year | 40/41 | €92 | €2,009 | +€1,917 | +2,083% |
| Trade receivables | 40 | €92 | €2,009 | +€1,917 | +2,083% |
| Cash at bank and in hand | 54/58 | €92,561 | €120,134 | +€27,573 | +29.8% |
| Total equity and liabilities | 10/49 | €115,007 | €129,578 | +€14,571 | +12.7% |
| Equity | 10/15 | €81,642 | €104,795 | +€23,153 | +28.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €78,642 | €101,795 | +€23,153 | +29.4% |
| Distributable reserves | 133 | €78,642 | €101,795 | +€23,153 | +29.4% |
| Amounts payable | 17/49 | €33,365 | €24,784 | -€8,581 | -25.7% |
| Amounts payable after more than one year | 17 | €6,584 | €519 | -€6,065 | -92.1% |
| Financial debts | 170/4 | €6,584 | €519 | -€6,065 | -92.1% |
| Amounts payable within one year | 42/48 | €26,781 | €24,264 | -€2,517 | -9.4% |
| Current portion of amounts payable after more than one year | 42 | €5,767 | €6,065 | +€297 | +5.2% |
| Trade debts | 44 | €4,076 | €3,742 | -€334 | -8.2% |
| Suppliers | 440/4 | €4,076 | €3,742 | -€334 | -8.2% |
| Taxes, remuneration and social security | 45 | €14,680 | €12,262 | -€2,418 | -16.5% |
| Taxes | 450/3 | €10,590 | €8,641 | -€1,948 | -18.4% |
| Remuneration and social security | 454/9 | €4,091 | €3,621 | -€470 | -11.5% |
| Other amounts payable | 47/48 | €2,258 | €2,195 | -€62 | -2.8% |
| Remuneration, social security and pensions | 62 | €30,891 | €30,495 | -€396 | -1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,180 | €14,998 | -€182 | -1.2% |
| Other operating charges | 640/8 | €1,380 | €833 | -€548 | -39.7% |
| Gross operating margin | 9900 | €95,283 | €78,560 | -€16,723 | -17.6% |
| Operating profit (loss) | 9901 | €47,831 | €32,235 | -€15,596 | -32.6% |
| Financial income | 75/76B | €121 | €104 | -€17 | -14.2% |
| Recurring financial income | 75 | €121 | €104 | -€17 | -14.2% |
| Financial charges | 65/66B | €2,308 | €2,179 | -€130 | -5.6% |
| Recurring financial charges | 65 | €2,308 | €2,179 | -€130 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | €45,644 | €30,160 | -€15,484 | -33.9% |
| Income taxes | 67/77 | €10,090 | €7,007 | -€3,082 | -30.5% |
| Profit (loss) for the period | 9904 | €35,554 | €23,153 | -€12,401 | -34.9% |
| Profit (loss) for the period to be appropriated | 9905 | €35,554 | €23,153 | -€12,401 | -34.9% |
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 22 October 2026 via checked.be.