FRITURE MERODE: 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.
FRITURE MERODE
Largest movements
- Cash -€10,348
down €10,348 (-36.9%), from €28,076 to €17,728
mainly Net result for the year (-€11,421) and Receivables within one year (-€5,333)
- Stocks and contracts -€5,997
down €5,997 (-92.0%), from €6,519 to €522
- Receivables within one year +€5,333
up €5,333 (+25.0%), from €21,341 to €26,674
of which Trade receivables: +€4,273
- Tangible fixed assets -€2,669
down €2,669 (-37.9%), from €7,049 to €4,381
of which Other tangible fixed assets: -€1,405
- Profit (loss) carried forward -€11,421
down €11,421 (-29.3%), from €38,968 to €27,546
- Trade debts -€2,781
down €2,781 (-63.3%), from €4,391 to €1,610
- Gross operating margin -€12,913
down €12,913, from €5,345 to -€7,567
- Other operating charges -€2,524
down €2,524 (-82.9%), from €3,046 to €522
- Depreciation +€730
up €730 (+37.7%), from €1,938 to €2,669
- Financial charges +€425
up €425 (+265.0%), from €160 to €586
- Staff costs +€78
new in 2025: €78
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 | €64,312 | €50,632 | -€13,680 | -21.3% |
| Fixed assets | 21/28 | €8,377 | €5,708 | -€2,669 | -31.9% |
| Tangible fixed assets | 22/27 | €7,049 | €4,381 | -€2,669 | -37.9% |
| Furniture and vehicles | 24 | €2,145 | €881 | -€1,264 | -58.9% |
| Other tangible fixed assets | 26 | €4,904 | €3,500 | -€1,405 | -28.6% |
| Financial fixed assets | 28 | €1,327 | €1,327 | = | 0.0% |
| Current assets | 29/58 | €55,936 | €44,924 | -€11,012 | -19.7% |
| Stocks and contracts in progress | 3 | €6,519 | €522 | -€5,997 | -92.0% |
| Stocks | 30/36 | €6,519 | €522 | -€5,997 | -92.0% |
| Amounts receivable within one year | 40/41 | €21,341 | €26,674 | +€5,333 | +25.0% |
| Trade receivables | 40 | - | €4,273 | +€4,273 | |
| Other amounts receivable | 41 | €21,341 | €22,401 | +€1,061 | +5.0% |
| Cash at bank and in hand | 54/58 | €28,076 | €17,728 | -€10,348 | -36.9% |
| Total equity and liabilities | 10/49 | €64,312 | €50,632 | -€13,680 | -21.3% |
| Equity | 10/15 | €59,428 | €48,006 | -€11,421 | -19.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,968 | €27,546 | -€11,421 | -29.3% |
| Amounts payable | 17/49 | €4,885 | €2,625 | -€2,259 | -46.3% |
| Amounts payable within one year | 42/48 | €4,885 | €2,625 | -€2,259 | -46.3% |
| Trade debts | 44 | €4,391 | €1,610 | -€2,781 | -63.3% |
| Suppliers | 440/4 | €4,391 | €1,610 | -€2,781 | -63.3% |
| Taxes, remuneration and social security | 45 | €494 | €1,015 | +€522 | +105.7% |
| Taxes | 450/3 | €494 | €1,015 | +€522 | +105.7% |
| Remuneration, social security and pensions | 62 | - | €78 | +€78 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,938 | €2,669 | +€730 | +37.7% |
| Other operating charges | 640/8 | €3,046 | €522 | -€2,524 | -82.9% |
| Gross operating margin | 9900 | €5,345 | -€7,567 | -€12,913 | |
| Operating profit (loss) | 9901 | €361 | -€10,835 | -€11,196 | |
| Financial charges | 65/66B | €160 | €586 | +€425 | +265.0% |
| Recurring financial charges | 65 | €160 | €586 | +€425 | +265.0% |
| Profit (loss) for the period before taxes | 9903 | €201 | -€11,421 | -€11,622 | |
| Profit (loss) for the period | 9904 | €201 | -€11,421 | -€11,622 | |
| Profit (loss) for the period to be appropriated | 9905 | €201 | -€11,421 | -€11,622 |
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 7 October 2026 via checked.be.