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
- Cash -€34,602
down €34,602 (-85.3%), from €40,545 to €5,943
mainly Receivables within one year (-€31,378) and Other debts (-€29,436)
- Receivables within one year +€31,378
up €31,378 (+830.4%), from €3,779 to €35,157
of which Other amounts receivable: +€31,918
- Financial fixed assets -€1,200
down €1,200 (-63.2%), from €1,900 to €700
- Tangible fixed assets -€936
down €936 (-4.8%), from €19,677 to €18,742
of which Plant, machinery and equipment: -€2,713
- Accrued charges and deferred income +€38,618
new in 2025: €38,618
- Other debts -€29,436
no longer reported in 2025 (was €29,436)
- Tax, wage and social debts -€9,480
down €9,480 (-93.7%), from €10,113 to €633
of which Remuneration and social security: -€10,000
- Profit (loss) carried forward -€5,426
new in 2025: -€5,426
- Reserves -€1,016
down €1,016 (-9.2%), from €11,003 to €9,987
- Staff costs +€19,270
new in 2025: €19,270
- Gross operating margin +€9,675
up €9,675 (+87.5%), from €11,053 to €20,728
- Depreciation -€1,934
down €1,934 (-29.9%), from €6,469 to €4,535
- Financial charges +€421
up €421 (+29.1%), from €1,450 to €1,871
- Other operating charges -€315
down €315 (-30.8%), from €1,022 to €708
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 | €71,338 | €65,545 | -€5,793 | -8.1% |
| Fixed assets | 21/28 | €21,577 | €19,442 | -€2,136 | -9.9% |
| Tangible fixed assets | 22/27 | €19,677 | €18,742 | -€936 | -4.8% |
| Land and buildings | 22 | €625 | €263 | -€362 | -57.9% |
| Plant, machinery and equipment | 23 | €19,053 | €16,339 | -€2,713 | -14.2% |
| Furniture and vehicles | 24 | - | €2,140 | +€2,140 | |
| Financial fixed assets | 28 | €1,900 | €700 | -€1,200 | -63.2% |
| Current assets | 29/58 | €49,761 | €46,103 | -€3,658 | -7.4% |
| Stocks and contracts in progress | 3 | €5,003 | €5,003 | = | 0.0% |
| Stocks | 30/36 | €5,003 | €5,003 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €3,779 | €35,157 | +€31,378 | +830.4% |
| Trade receivables | 40 | €1,222 | €682 | -€540 | -44.2% |
| Other amounts receivable | 41 | €2,557 | €34,475 | +€31,918 | +1248.1% |
| Cash at bank and in hand | 54/58 | €40,545 | €5,943 | -€34,602 | -85.3% |
| Deferred charges and accrued income | 490/1 | €434 | - | -€434 | |
| Total equity and liabilities | 10/49 | €71,338 | €65,545 | -€5,793 | -8.1% |
| Equity | 10/15 | €29,603 | €23,161 | -€6,442 | -21.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €11,003 | €9,987 | -€1,016 | -9.2% |
| Distributable reserves | 133 | €11,003 | €9,987 | -€1,016 | -9.2% |
| Profit (loss) carried forward | 14 | - | -€5,426 | -€5,426 | |
| Amounts payable | 17/49 | €41,735 | €42,384 | +€649 | +1.6% |
| Amounts payable within one year | 42/48 | €41,735 | €3,766 | -€37,969 | -91.0% |
| Trade debts | 44 | €2,186 | €3,133 | +€947 | +43.3% |
| Suppliers | 440/4 | €2,186 | €3,133 | +€947 | +43.3% |
| Taxes, remuneration and social security | 45 | €10,113 | €633 | -€9,480 | -93.7% |
| Taxes | 450/3 | €113 | €633 | +€520 | +459.4% |
| Remuneration and social security | 454/9 | €10,000 | - | -€10,000 | |
| Other amounts payable | 47/48 | €29,436 | - | -€29,436 | |
| Accrued charges and deferred income | 492/3 | - | €38,618 | +€38,618 | |
| Remuneration, social security and pensions | 62 | - | €19,270 | +€19,270 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,469 | €4,535 | -€1,934 | -29.9% |
| Other operating charges | 640/8 | €1,022 | €708 | -€315 | -30.8% |
| Gross operating margin | 9900 | €11,053 | €20,728 | +€9,675 | +87.5% |
| Operating profit (loss) | 9901 | €3,562 | -€3,784 | -€7,346 | |
| Financial income | 75/76B | - | €230 | +€230 | |
| Recurring financial income | 75 | - | €230 | +€230 | |
| Financial charges | 65/66B | €1,450 | €1,871 | +€421 | +29.1% |
| Recurring financial charges | 65 | €1,450 | €1,871 | +€421 | +29.1% |
| Profit (loss) for the period before taxes | 9903 | €2,112 | -€5,426 | -€7,538 | |
| Income taxes | 67/77 | €0 | €0 | -€0 | -100.0% |
| Profit (loss) for the period | 9904 | €2,112 | -€5,426 | -€7,538 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,112 | -€5,426 | -€7,538 |
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 11 October 2026 via checked.be.