FRITSTOP 2530: 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.
What changed
FRITSTOP 2530
NACE 56.112, Limited-service restaurants, excluding mobile food services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€113,127
2024 · €48,853+€64,274
Equity
€723,728
2024 · €610,601+€113,127
Cash
€16,609
2024 · €36,023-€19,414
Balance sheet total
€2.4m
2024 · €2.4m+€3,471
Largest movements
Assets
- Receivables within one year +€58,505
up €58,505 (+151%), from €38,825 to €97,330
of which Trade receivables: +€62,562
- Tangible fixed assets -€29,502
down €29,502 (-1.3%), from €2.2m to €2.2m
of which Land and buildings: -€42,332
Equity and liabilities
- Profit (loss) carried forward +€113,127
up €113,127 (+19.4%), from €583,791 to €696,918
- Debts after one year -€108,733
down €108,733 (-8.7%), from €1.3m to €1.1m
Income statement
- Staff costs -€61,415
down €61,415 (-62.9%), from €97,568 to €36,153
- Depreciation -€49,524
down €49,524 (-27.3%), from €181,309 to €131,785
- Taxes +€20,366
up €20,366 (+153%), from €13,287 to €33,653
- Financial charges +€14,420
up €14,420 (+29.1%), from €49,620 to €64,040
of which Financial charges: +€14,341
- Gross operating margin -€9,517
down €9,517 (-2.4%), from €394,643 to €385,126
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.
Result 2024
€48,853
Gross operating margin
-€9,517
Staff costs
+€61,415
Depreciation
+€49,524
Other operating charges
-€2,140
Financial income
-€222
Financial charges
-€14,420
Taxes
-€20,366
Result 2025
€113,127
raises the resultlowers the result
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.
From operations
+€197,623
Investment
-€102,283
Financing
-€114,754
Cash 2024
€36,023
From operations (derived)
+€197,623
Net result for the year
+€113,127
Depreciation
+€131,785
Stocks and contracts
-€10,081
Receivables within one year
-€58,505
Deferred charges and accrued income
+€16,199
Provisions
+€1,428
Trade debts
+€5,642
Tax, wage and social debts
-€3,531
Accrued charges and deferred income
+€1,558
Investment (derived)
-€102,283
Investment in fixed assets (net)
-€102,283
Financing
-€114,754
Debts after one year
-€108,733
Current portion of long-term debt
-€6,021
Cash 2025
€16,609
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,376,758 | €2,380,228 | +€3,471 | +0.1% |
| Fixed assets | 21/28 | €2,211,237 | €2,181,735 | -€29,502 | -1.3% |
| Tangible fixed assets | 22/27 | €2,211,237 | €2,181,735 | -€29,502 | -1.3% |
| Land and buildings | 22 | €2,111,785 | €2,069,452 | -€42,332 | -2.0% |
| Plant, machinery and equipment | 23 | €82,959 | €100,937 | +€17,979 | +21.7% |
| Furniture and vehicles | 24 | €16,493 | €11,345 | -€5,148 | -31.2% |
| Current assets | 29/58 | €165,521 | €198,494 | +€32,973 | +19.9% |
| Stocks and contracts in progress | 3 | €27,591 | €37,672 | +€10,081 | +36.5% |
| Stocks | 30/36 | €27,591 | €37,672 | +€10,081 | +36.5% |
| Amounts receivable within one year | 40/41 | €38,825 | €97,330 | +€58,505 | +151% |
| Trade receivables | 40 | €21,187 | €83,750 | +€62,562 | +295% |
| Other amounts receivable | 41 | €17,638 | €13,581 | -€4,057 | -23.0% |
| Cash at bank and in hand | 54/58 | €36,023 | €16,609 | -€19,414 | -53.9% |
| Deferred charges and accrued income | 490/1 | €63,082 | €46,883 | -€16,199 | -25.7% |
| Total equity and liabilities | 10/49 | €2,376,758 | €2,380,228 | +€3,471 | +0.1% |
| Equity | 10/15 | €610,601 | €723,728 | +€113,127 | +18.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €20,610 | €20,610 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €583,791 | €696,918 | +€113,127 | +19.4% |
| Provisions and deferred taxes | 16 | €355,842 | €357,270 | +€1,428 | +0.4% |
| Provisions for liabilities and charges | 160/5 | €355,842 | €357,270 | +€1,428 | +0.4% |
| Other liabilities and charges | 164/5 | €355,842 | €357,270 | +€1,428 | +0.4% |
| Amounts payable | 17/49 | €1,410,315 | €1,299,230 | -€111,084 | -7.9% |
| Amounts payable after more than one year | 17 | €1,256,026 | €1,147,293 | -€108,733 | -8.7% |
| Financial debts | 170/4 | €1,256,026 | €1,147,293 | -€108,733 | -8.7% |
| Amounts payable within one year | 42/48 | €154,289 | €150,379 | -€3,909 | -2.5% |
| Current portion of amounts payable after more than one year | 42 | €114,754 | €108,733 | -€6,021 | -5.2% |
| Trade debts | 44 | €30,903 | €36,545 | +€5,642 | +18.3% |
| Suppliers | 440/4 | €30,903 | €36,545 | +€5,642 | +18.3% |
| Taxes, remuneration and social security | 45 | €8,632 | €5,102 | -€3,531 | -40.9% |
| Taxes | 450/3 | €5,655 | €2,525 | -€3,130 | -55.4% |
| Remuneration and social security | 454/9 | €2,977 | €2,577 | -€400 | -13.4% |
| Accrued charges and deferred income | 492/3 | - | €1,558 | +€1,558 | |
| Remuneration, social security and pensions | 62 | €97,568 | €36,153 | -€61,415 | -62.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €181,309 | €131,785 | -€49,524 | -27.3% |
| Other operating charges | 640/8 | €5,222 | €7,361 | +€2,140 | +41.0% |
| Gross operating margin | 9900 | €394,643 | €385,126 | -€9,517 | -2.4% |
| Operating profit (loss) | 9901 | €110,544 | €209,827 | +€99,283 | +89.8% |
| Financial income | 75/76B | €1,217 | €995 | -€222 | -18.3% |
| Recurring financial income | 75 | €1,128 | €897 | -€232 | -20.5% |
| Non-recurring financial income | 76B | €89 | €98 | +€9 | +10.3% |
| Financial charges | 65/66B | €49,620 | €64,040 | +€14,420 | +29.1% |
| Recurring financial charges | 65 | €48,934 | €63,276 | +€14,341 | +29.3% |
| Non-recurring financial charges | 66B | €686 | €765 | +€79 | +11.5% |
| Profit (loss) for the period before taxes | 9903 | €62,140 | €146,781 | +€84,640 | +136% |
| Income taxes | 67/77 | €13,287 | €33,653 | +€20,366 | +153% |
| Profit (loss) for the period | 9904 | €48,853 | €113,127 | +€64,274 | +132% |
| Profit (loss) for the period to be appropriated | 9905 | €48,853 | €113,127 | +€64,274 | +132% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.