FRITPALEIS HEPPEN: 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.
FRITPALEIS HEPPEN
Largest movements
- Receivables within one year +€4,992
up €4,992 (+987%), from €506 to €5,498
of which Trade receivables: +€4,500
- Cash -€2,409
down €2,409 (-16.7%), from €14,398 to €11,989
mainly Net result for the year (-€12,269) and Receivables within one year (-€4,992)
- Deferred charges and accrued income +€799
up €799 (+405%), from €197 to €996
- Tangible fixed assets -€654
down €654 (-23.6%), from €2,777 to €2,123
of which Furniture and vehicles: -€368
- Profit (loss) carried forward -€12,269
down €12,269, from €1,421 to -€10,848
- Trade debts +€10,951
up €10,951 (+4,079%), from €268 to €11,220
- Other debts +€4,601
up €4,601 (+42.0%), from €10,941 to €15,542
- Tax, wage and social debts -€465
down €465 (-30.9%), from €1,505 to €1,040
of which Remuneration and social security: -€465
- Gross operating margin -€13,411
down €13,411, from €4,280 to -€9,131
- Taxes -€650
no longer reported in 2025 (was €650)
- Financial charges +€633
up €633 (+654%), from €97 to €729
- Staff costs +€185
up €185 (+11.8%), from €1,571 to €1,755
- Depreciation +€161
up €161 (+32.5%), from €493 to €654
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 | €19,136 | €21,954 | +€2,818 | +14.7% |
| Fixed assets | 21/28 | €2,777 | €2,123 | -€654 | -23.6% |
| Tangible fixed assets | 22/27 | €2,777 | €2,123 | -€654 | -23.6% |
| Land and buildings | 22 | €1,174 | €888 | -€286 | -24.3% |
| Furniture and vehicles | 24 | €1,603 | €1,235 | -€368 | -23.0% |
| Current assets | 29/58 | €16,359 | €19,831 | +€3,472 | +21.2% |
| Stocks and contracts in progress | 3 | €1,258 | €1,348 | +€90 | +7.2% |
| Stocks | 30/36 | €1,258 | €1,348 | +€90 | +7.2% |
| Amounts receivable within one year | 40/41 | €506 | €5,498 | +€4,992 | +987% |
| Trade receivables | 40 | - | €4,500 | +€4,500 | |
| Other amounts receivable | 41 | €506 | €998 | +€492 | +97.4% |
| Cash at bank and in hand | 54/58 | €14,398 | €11,989 | -€2,409 | -16.7% |
| Deferred charges and accrued income | 490/1 | €197 | €996 | +€799 | +405% |
| Total equity and liabilities | 10/49 | €19,136 | €21,954 | +€2,818 | +14.7% |
| Equity | 10/15 | €6,421 | -€5,848 | -€12,269 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,421 | -€10,848 | -€12,269 | |
| Amounts payable | 17/49 | €12,715 | €27,802 | +€15,088 | +119% |
| Amounts payable within one year | 42/48 | €12,715 | €27,802 | +€15,088 | +119% |
| Trade debts | 44 | €268 | €11,220 | +€10,951 | +4,079% |
| Suppliers | 440/4 | €268 | €11,220 | +€10,951 | +4,079% |
| Taxes, remuneration and social security | 45 | €1,505 | €1,040 | -€465 | -30.9% |
| Taxes | 450/3 | €1,040 | €1,040 | = | 0.0% |
| Remuneration and social security | 454/9 | €465 | - | -€465 | |
| Other amounts payable | 47/48 | €10,941 | €15,542 | +€4,601 | +42.0% |
| Remuneration, social security and pensions | 62 | €1,571 | €1,755 | +€185 | +11.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €493 | €654 | +€161 | +32.5% |
| Other operating charges | 640/8 | €62 | - | -€62 | |
| Gross operating margin | 9900 | €4,280 | -€9,131 | -€13,411 | |
| Operating profit (loss) | 9901 | €2,154 | -€11,540 | -€13,694 | |
| Financial income | 75/76B | €14 | €0 | -€14 | -99.6% |
| Recurring financial income | 75 | €14 | €0 | -€14 | -99.6% |
| Financial charges | 65/66B | €97 | €729 | +€633 | +654% |
| Recurring financial charges | 65 | €97 | €729 | +€633 | +654% |
| Profit (loss) for the period before taxes | 9903 | €2,072 | -€12,269 | -€14,341 | |
| Income taxes | 67/77 | €650 | - | -€650 | |
| Profit (loss) for the period | 9904 | €1,421 | -€12,269 | -€13,690 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,421 | -€12,269 | -€13,690 |
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 14 October 2026 via checked.be.