FRITURE COLSON: 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.
FRITURE COLSON
Largest movements
- Cash +€19,791
up €19,791 (+151.6%), from €13,056 to €32,846
mainly Net result for the year (+€17,555) and Debts after one year (+€14,390)
- Receivables after one year +€5,930
up €5,930 (+17.5%), from €33,917 to €39,847
- Tangible fixed assets -€3,313
down €3,313 (-16.0%), from €20,669 to €17,356
of which Furniture and vehicles: -€3,246
- Stocks and contracts -€1,733
down €1,733 (-14.6%), from €11,854 to €10,121
- Intangible fixed assets -€1,667
down €1,667 (-12.4%), from €13,402 to €11,735
- Reserves +€25,000
new in 2025: €25,000
- Trade debts -€14,469
down €14,469 (-41.0%), from €35,325 to €20,856
- Debts after one year +€14,390
up €14,390 (+36.1%), from €39,888 to €54,278
- Profit (loss) carried forward -€7,445
down €7,445 (-30.3%), from €24,592 to €17,146
- Advances received +€4,924
up €4,924 (+213.8%), from €2,303 to €7,227
- Staff costs +€14,471
up €14,471 (+49.6%), from €29,147 to €43,619
- Gross operating margin +€9,889
up €9,889 (+15.9%), from €62,331 to €72,220
- Depreciation +€4,718
up €4,718 (+151.6%), from €3,112 to €7,830
- Financial income +€2,366
up €2,366 (+596.2%), from €397 to €2,762
of which Non-recurring financial income: +€2,553
- Other operating charges +€1,343
up €1,343 (+390.9%), from €344 to €1,687
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 | €129,466 | €149,019 | +€19,553 | +15.1% |
| Fixed assets | 21/28 | €35,001 | €30,171 | -€4,830 | -13.8% |
| Intangible fixed assets | 21 | €13,402 | €11,735 | -€1,667 | -12.4% |
| Tangible fixed assets | 22/27 | €20,669 | €17,356 | -€3,313 | -16.0% |
| Land and buildings | 22 | €6,637 | €6,917 | +€280 | +4.2% |
| Plant, machinery and equipment | 23 | €3,275 | €2,929 | -€347 | -10.6% |
| Furniture and vehicles | 24 | €10,757 | €7,511 | -€3,246 | -30.2% |
| Financial fixed assets | 28 | €930 | €1,080 | +€150 | +16.1% |
| Current assets | 29/58 | €94,466 | €118,848 | +€24,383 | +25.8% |
| Amounts receivable after more than one year | 29 | €33,917 | €39,847 | +€5,930 | +17.5% |
| Other amounts receivable | 291 | €33,917 | €39,847 | +€5,930 | +17.5% |
| Stocks and contracts in progress | 3 | €11,854 | €10,121 | -€1,733 | -14.6% |
| Stocks | 30/36 | €11,854 | €10,121 | -€1,733 | -14.6% |
| Amounts receivable within one year | 40/41 | €35,149 | €34,200 | -€950 | -2.7% |
| Trade receivables | 40 | €35,149 | €34,200 | -€950 | -2.7% |
| Cash at bank and in hand | 54/58 | €13,056 | €32,846 | +€19,791 | +151.6% |
| Deferred charges and accrued income | 490/1 | €490 | €1,834 | +€1,345 | +274.7% |
| Total equity and liabilities | 10/49 | €129,466 | €149,019 | +€19,553 | +15.1% |
| Equity | 10/15 | €27,592 | €45,146 | +€17,555 | +63.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Contributions outside capital | 11 | €3,000 | €3,000 | = | 0.0% |
| Other | 1109/19 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €25,000 | +€25,000 | |
| Distributable reserves | 133 | - | €25,000 | +€25,000 | |
| Profit (loss) carried forward | 14 | €24,592 | €17,146 | -€7,445 | -30.3% |
| Amounts payable | 17/49 | €101,875 | €103,873 | +€1,998 | +2.0% |
| Amounts payable after more than one year | 17 | €39,888 | €54,278 | +€14,390 | +36.1% |
| Financial debts | 170/4 | €39,888 | €54,278 | +€14,390 | +36.1% |
| Amounts payable within one year | 42/48 | €59,268 | €49,595 | -€9,673 | -16.3% |
| Current portion of amounts payable after more than one year | 42 | €10,115 | €10,502 | +€387 | +3.8% |
| Financial debts | 43 | - | €3,115 | +€3,115 | |
| Credit institutions | 430/8 | - | €3,115 | +€3,115 | |
| Trade debts | 44 | €35,325 | €20,856 | -€14,469 | -41.0% |
| Suppliers | 440/4 | €35,325 | €20,856 | -€14,469 | -41.0% |
| Advances received on contracts in progress | 46 | €2,303 | €7,227 | +€4,924 | +213.8% |
| Taxes, remuneration and social security | 45 | €11,524 | €7,895 | -€3,630 | -31.5% |
| Taxes | 450/3 | €1,379 | €2,455 | +€1,076 | +78.1% |
| Remuneration and social security | 454/9 | €10,146 | €5,440 | -€4,706 | -46.4% |
| Accrued charges and deferred income | 492/3 | €2,719 | - | -€2,719 | |
| Remuneration, social security and pensions | 62 | €29,147 | €43,619 | +€14,471 | +49.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,112 | €7,830 | +€4,718 | +151.6% |
| Other operating charges | 640/8 | €344 | €1,687 | +€1,343 | +390.9% |
| Gross operating margin | 9900 | €62,331 | €72,220 | +€9,889 | +15.9% |
| Operating profit (loss) | 9901 | €29,728 | €19,084 | -€10,644 | -35.8% |
| Financial income | 75/76B | €397 | €2,762 | +€2,366 | +596.2% |
| Recurring financial income | 75 | €397 | €209 | -€188 | -47.3% |
| Non-recurring financial income | 76B | - | €2,553 | +€2,553 | |
| Financial charges | 65/66B | €5,533 | €4,292 | -€1,241 | -22.4% |
| Recurring financial charges | 65 | €3,038 | €3,770 | +€731 | +24.1% |
| Non-recurring financial charges | 66B | €2,495 | €522 | -€1,973 | -79.1% |
| Profit (loss) for the period before taxes | 9903 | €24,592 | €17,555 | -€7,037 | -28.6% |
| Profit (loss) for the period | 9904 | €24,592 | €17,555 | -€7,037 | -28.6% |
| Profit (loss) for the period to be appropriated | 9905 | €24,592 | €17,555 | -€7,037 | -28.6% |
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.