FRITSHOP: 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.
FRITSHOP
Largest movements
- Cash -€29,105
down €29,105 (-31.2%), from €93,377 to €64,272
mainly Investment in fixed assets (net) (-€20,253) and Other debts (-€19,000)
- Tangible fixed assets -€17,687
down €17,687 (-9.9%), from €178,662 to €160,975
of which Furniture and vehicles: -€22,196
- Other debts -€19,000
down €19,000 (-52.8%), from €36,000 to €17,000
- Reserves -€13,600
down €13,600 (-5.8%), from €236,200 to €222,600
- Debts after one year -€12,152
no longer reported in 2025 (was €12,152)
- Gross operating margin -€182,779
down €182,779 (-75.2%), from €243,042 to €60,263
- Staff costs -€101,186
no longer reported in 2025 (was €101,186)
- Taxes -€17,488
down €17,488 (-69.9%), from €25,036 to €7,548
- Depreciation -€8,104
down €8,104 (-17.6%), from €46,043 to €37,939
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 | €364,330 | €316,132 | -€48,198 | -13.2% |
| Fixed assets | 21/28 | €178,662 | €160,975 | -€17,687 | -9.9% |
| Tangible fixed assets | 22/27 | €178,662 | €160,975 | -€17,687 | -9.9% |
| Land and buildings | 22 | €81,375 | €71,611 | -€9,764 | -12.0% |
| Plant, machinery and equipment | 23 | €49,612 | €63,885 | +€14,273 | +28.8% |
| Furniture and vehicles | 24 | €47,675 | €25,479 | -€22,196 | -46.6% |
| Current assets | 29/58 | €185,668 | €155,157 | -€30,511 | -16.4% |
| Stocks and contracts in progress | 3 | €4,175 | €3,850 | -€325 | -7.8% |
| Stocks | 30/36 | €4,175 | €3,850 | -€325 | -7.8% |
| Amounts receivable within one year | 40/41 | €60,913 | €58,457 | -€2,456 | -4.0% |
| Trade receivables | 40 | €5,881 | €40,058 | +€34,177 | +581.2% |
| Other amounts receivable | 41 | €55,032 | €18,399 | -€36,633 | -66.6% |
| Current investments | 50/53 | €23,414 | €23,414 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €93,377 | €64,272 | -€29,105 | -31.2% |
| Deferred charges and accrued income | 490/1 | €3,790 | €5,164 | +€1,374 | +36.3% |
| Total equity and liabilities | 10/49 | €364,330 | €316,132 | -€48,198 | -13.2% |
| Equity | 10/15 | €283,584 | €270,011 | -€13,573 | -4.8% |
| Contributions | 10/11 | €47,012 | €47,012 | = | 0.0% |
| Outside capital | 11 | €47,012 | - | -€47,012 | |
| Other | 1109/19 | €47,012 | - | -€47,012 | |
| Reserves | 13 | €236,200 | €222,600 | -€13,600 | -5.8% |
| Distributable reserves | 133 | €236,200 | €222,600 | -€13,600 | -5.8% |
| Profit (loss) carried forward | 14 | €372 | €399 | +€27 | +7.2% |
| Amounts payable | 17/49 | €80,746 | €46,121 | -€34,625 | -42.9% |
| Amounts payable after more than one year | 17 | €12,152 | - | -€12,152 | |
| Financial debts | 170/4 | €12,152 | - | -€12,152 | |
| Amounts payable within one year | 42/48 | €68,594 | €46,121 | -€22,473 | -32.8% |
| Current portion of amounts payable after more than one year | 42 | €13,109 | €12,152 | -€957 | -7.3% |
| Trade debts | 44 | €11,918 | €10,677 | -€1,241 | -10.4% |
| Suppliers | 440/4 | €11,918 | €10,677 | -€1,241 | -10.4% |
| Taxes, remuneration and social security | 45 | €7,566 | €6,292 | -€1,274 | -16.8% |
| Taxes | 450/3 | €3,370 | €1,800 | -€1,571 | -46.6% |
| Remuneration and social security | 454/9 | €4,196 | €4,492 | +€296 | +7.1% |
| Other amounts payable | 47/48 | €36,000 | €17,000 | -€19,000 | -52.8% |
| Non-recurring operating income | 76A | - | €3,108 | +€3,108 | |
| Remuneration, social security and pensions | 62 | €101,186 | - | -€101,186 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,043 | €37,939 | -€8,104 | -17.6% |
| Other operating charges | 640/8 | €3,347 | €3,826 | +€479 | +14.3% |
| Gross operating margin | 9900 | €243,042 | €60,263 | -€182,779 | -75.2% |
| Operating profit (loss) | 9901 | €92,465 | €18,497 | -€73,967 | -80.0% |
| Financial income | 75/76B | €736 | €922 | +€186 | +25.3% |
| Recurring financial income | 75 | €736 | €922 | +€186 | +25.3% |
| Financial charges | 65/66B | €8,872 | €8,445 | -€427 | -4.8% |
| Recurring financial charges | 65 | €8,872 | €8,445 | -€427 | -4.8% |
| Profit (loss) for the period before taxes | 9903 | €84,329 | €10,975 | -€73,354 | -87.0% |
| Income taxes | 67/77 | €25,036 | €7,548 | -€17,488 | -69.9% |
| Profit (loss) for the period | 9904 | €59,293 | €3,427 | -€55,866 | -94.2% |
| Profit (loss) for the period to be appropriated | 9905 | €59,293 | €3,427 | -€55,866 | -94.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.