FRITSTOP: 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.
FRITSTOP
Largest movements
- Tangible fixed assets -€5,618
down €5,618 (-3.0%), from €185,304 to €179,686
of which Land and buildings: -€5,389
- Cash +€2,916
up €2,916 (+10.3%), from €28,412 to €31,329
mainly Net result for the year (+€22,352) and Depreciation (+€8,936)
- Reserves +€17,500
up €17,500 (+106.1%), from €16,500 to €34,000
- Debts after one year -€17,069
down €17,069 (-28.8%), from €59,249 to €42,179
- Gross operating margin +€6,243
up €6,243 (+14.3%), from €43,810 to €50,054
- Staff costs +€3,028
up €3,028 (+45.5%), from €6,649 to €9,677
- Taxes +€2,550
up €2,550 (+60.2%), from €4,236 to €6,785
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 | €220,254 | €220,133 | -€121 | -0.1% |
| Fixed assets | 21/28 | €185,304 | €179,686 | -€5,618 | -3.0% |
| Tangible fixed assets | 22/27 | €185,304 | €179,686 | -€5,618 | -3.0% |
| Land and buildings | 22 | €184,996 | €179,607 | -€5,389 | -2.9% |
| Plant, machinery and equipment | 23 | €308 | €79 | -€229 | -74.4% |
| Current assets | 29/58 | €34,949 | €40,446 | +€5,497 | +15.7% |
| Stocks and contracts in progress | 3 | €3,432 | €3,721 | +€289 | +8.4% |
| Stocks | 30/36 | €3,432 | €3,721 | +€289 | +8.4% |
| Amounts receivable within one year | 40/41 | €2,764 | €4,863 | +€2,099 | +75.9% |
| Trade receivables | 40 | - | €151 | +€151 | |
| Other amounts receivable | 41 | €2,764 | €4,712 | +€1,948 | +70.5% |
| Cash at bank and in hand | 54/58 | €28,412 | €31,329 | +€2,916 | +10.3% |
| Deferred charges and accrued income | 490/1 | €340 | €534 | +€193 | +56.8% |
| Total equity and liabilities | 10/49 | €220,254 | €220,133 | -€121 | -0.1% |
| Equity | 10/15 | €92,427 | €110,279 | +€17,852 | +19.3% |
| Contributions | 10/11 | €21,800 | €21,800 | = | 0.0% |
| Reserves | 13 | €16,500 | €34,000 | +€17,500 | +106.1% |
| Distributable reserves | 133 | €16,500 | €34,000 | +€17,500 | +106.1% |
| Profit (loss) carried forward | 14 | €54,127 | €54,479 | +€352 | +0.7% |
| Amounts payable | 17/49 | €127,827 | €109,853 | -€17,973 | -14.1% |
| Amounts payable after more than one year | 17 | €59,249 | €42,179 | -€17,069 | -28.8% |
| Financial debts | 170/4 | €59,249 | €42,179 | -€17,069 | -28.8% |
| Amounts payable within one year | 42/48 | €68,044 | €67,393 | -€651 | -1.0% |
| Current portion of amounts payable after more than one year | 42 | €16,711 | €17,069 | +€358 | +2.1% |
| Trade debts | 44 | €558 | €912 | +€354 | +63.5% |
| Suppliers | 440/4 | €558 | €912 | +€354 | +63.5% |
| Taxes, remuneration and social security | 45 | €2,091 | €2,151 | +€60 | +2.9% |
| Taxes | 450/3 | €431 | €483 | +€52 | +12.2% |
| Remuneration and social security | 454/9 | €1,660 | €1,668 | +€8 | +0.5% |
| Other amounts payable | 47/48 | €48,683 | €47,260 | -€1,424 | -2.9% |
| Accrued charges and deferred income | 492/3 | €534 | €281 | -€253 | -47.3% |
| Remuneration, social security and pensions | 62 | €6,649 | €9,677 | +€3,028 | +45.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,588 | €8,936 | +€347 | +4.0% |
| Other operating charges | 640/8 | €1,331 | €1,372 | +€41 | +3.1% |
| Gross operating margin | 9900 | €43,810 | €50,054 | +€6,243 | +14.3% |
| Operating profit (loss) | 9901 | €27,242 | €30,069 | +€2,827 | +10.4% |
| Financial income | 75/76B | €758 | €719 | -€40 | -5.2% |
| Recurring financial income | 75 | €758 | €719 | -€40 | -5.2% |
| Financial charges | 65/66B | €1,881 | €1,650 | -€231 | -12.3% |
| Recurring financial charges | 65 | €1,881 | €1,650 | -€231 | -12.3% |
| Profit (loss) for the period before taxes | 9903 | €26,119 | €29,138 | +€3,019 | +11.6% |
| Income taxes | 67/77 | €4,236 | €6,785 | +€2,550 | +60.2% |
| Profit (loss) for the period | 9904 | €21,883 | €22,352 | +€469 | +2.1% |
| Profit (loss) for the period to be appropriated | 9905 | €21,883 | €22,352 | +€469 | +2.1% |
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 10 October 2026 via checked.be.