FRITISSIMO: 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.
FRITISSIMO
Largest movements
- Receivables within one year +€12,268
up €12,268 (+641.6%), from €1,912 to €14,180
of which Other amounts receivable: +€10,453
- Tangible fixed assets -€5,710
down €5,710 (-26.6%), from €21,469 to €15,759
of which Plant, machinery and equipment: -€5,613
- Profit (loss) carried forward +€5,998
up €5,998 (+18.5%), from -€32,473 to -€26,475
- Other debts +€2,005
up €2,005 (+10.9%), from €18,425 to €20,430
- Trade debts -€1,808
down €1,808 (-96.9%), from €1,867 to €58
- Tax, wage and social debts +€680
up €680 (+401.5%), from €169 to €849
of which Taxes: +€680
- Staff costs -€23,779
down €23,779, from €23,657 to -€122
- Gross operating margin +€2,982
up €2,982 (+33.0%), from €9,041 to €12,023
- Financial income -€1,387
down €1,387 (-99.7%), from €1,392 to €5
- Financial charges -€448
down €448 (-60.1%), from €745 to €298
- Other operating charges -€196
down €196 (-57.7%), from €341 to €144
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 | €24,747 | €31,623 | +€6,875 | +27.8% |
| Fixed assets | 21/28 | €21,703 | €15,994 | -€5,710 | -26.3% |
| Tangible fixed assets | 22/27 | €21,469 | €15,759 | -€5,710 | -26.6% |
| Plant, machinery and equipment | 23 | €21,081 | €15,469 | -€5,613 | -26.6% |
| Furniture and vehicles | 24 | €387 | €291 | -€97 | -25.0% |
| Financial fixed assets | 28 | €235 | €235 | = | 0.0% |
| Current assets | 29/58 | €3,044 | €15,629 | +€12,585 | +413.5% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €1,912 | €14,180 | +€12,268 | +641.6% |
| Trade receivables | 40 | - | €1,815 | +€1,815 | |
| Other amounts receivable | 41 | €1,912 | €12,365 | +€10,453 | +546.7% |
| Cash at bank and in hand | 54/58 | €964 | €1,013 | +€49 | +5.1% |
| Deferred charges and accrued income | 490/1 | €168 | €436 | +€268 | +159.7% |
| Total equity and liabilities | 10/49 | €24,747 | €31,623 | +€6,875 | +27.8% |
| Equity | 10/15 | €4,287 | €10,285 | +€5,998 | +139.9% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €21,760 | €21,760 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €19,900 | €19,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,473 | -€26,475 | +€5,998 | +18.5% |
| Amounts payable | 17/49 | €20,461 | €21,337 | +€877 | +4.3% |
| Amounts payable within one year | 42/48 | €20,461 | €21,337 | +€877 | +4.3% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €1,867 | €58 | -€1,808 | -96.9% |
| Suppliers | 440/4 | €1,867 | €58 | -€1,808 | -96.9% |
| Taxes, remuneration and social security | 45 | €169 | €849 | +€680 | +401.5% |
| Taxes | 450/3 | €169 | €849 | +€680 | +401.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €18,425 | €20,430 | +€2,005 | +10.9% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €23,657 | -€122 | -€23,779 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,772 | €5,710 | -€62 | -1.1% |
| Other operating charges | 640/8 | €341 | €144 | -€196 | -57.7% |
| Non-recurring operating charges | 66A | €1,428 | €0 | -€1,428 | -100.0% |
| Gross operating margin | 9900 | €9,041 | €12,023 | +€2,982 | +33.0% |
| Operating profit (loss) | 9901 | -€22,156 | €6,291 | +€28,448 | |
| Financial income | 75/76B | €1,392 | €5 | -€1,387 | -99.7% |
| Recurring financial income | 75 | €1,392 | €5 | -€1,387 | -99.7% |
| Financial charges | 65/66B | €745 | €298 | -€448 | -60.1% |
| Recurring financial charges | 65 | €745 | €298 | -€448 | -60.1% |
| Profit (loss) for the period before taxes | 9903 | -€21,510 | €5,998 | +€27,508 | |
| Income taxes | 67/77 | €169 | €0 | -€169 | -100.0% |
| Profit (loss) for the period | 9904 | -€21,679 | €5,998 | +€27,677 | |
| Profit (loss) for the period to be appropriated | 9905 | -€21,679 | €5,998 | +€27,677 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.