FRITUUR ALAIN: 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.
FRITUUR ALAIN
Largest movements
- Tangible fixed assets -€26,944
down €26,944 (-34.2%), from €78,828 to €51,884
of which Furniture and vehicles: -€14,656
- Cash -€13,472
down €13,472 (-19.7%), from €68,310 to €54,839
mainly Other debts (-€32,110) and Debts after one year (-€15,746)
- Intangible fixed assets -€3,000
down €3,000 (-22.2%), from €13,500 to €10,500
- Receivables within one year +€1,828
up €1,828 (+1,060%), from €173 to €2,000
of which Other amounts receivable: +€2,000
- Other debts -€32,110
down €32,110 (-76.9%), from €41,774 to €9,664
- Reserves +€19,712
up €19,712 (+31.3%), from €62,953 to €82,665
- Debts after one year -€15,746
no longer reported in 2025 (was €15,746)
- Trade debts -€6,175
down €6,175 (-53.4%), from €11,555 to €5,380
- Current portion of long-term debt -€5,182
down €5,182 (-24.8%), from €20,928 to €15,746
- Gross operating margin -€13,991
down €13,991 (-19.1%), from €73,214 to €59,222
- Depreciation -€2,834
down €2,834 (-8.3%), from €34,122 to €31,288
- Taxes -€2,122
down €2,122 (-27.8%), from €7,622 to €5,500
- Other operating charges -€779
down €779 (-31.4%), from €2,481 to €1,702
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €165,827 | €124,786 | -€41,041 | -24.7% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €92,328 | €62,384 | -€29,944 | -32.4% |
| Intangible fixed assets | 21 | €13,500 | €10,500 | -€3,000 | -22.2% |
| Tangible fixed assets | 22/27 | €78,828 | €51,884 | -€26,944 | -34.2% |
| Land and buildings | 22 | €12,141 | €9,491 | -€2,650 | -21.8% |
| Plant, machinery and equipment | 23 | €38,979 | €29,341 | -€9,638 | -24.7% |
| Furniture and vehicles | 24 | €27,708 | €13,052 | -€14,656 | -52.9% |
| Current assets | 29/58 | €73,498 | €62,402 | -€11,096 | -15.1% |
| Stocks and contracts in progress | 3 | €3,067 | €4,043 | +€976 | +31.8% |
| Stocks | 30/36 | €3,067 | €4,043 | +€976 | +31.8% |
| Amounts receivable within one year | 40/41 | €173 | €2,000 | +€1,828 | +1,060% |
| Trade receivables | 40 | €173 | - | -€173 | |
| Other amounts receivable | 41 | - | €2,000 | +€2,000 | |
| Cash at bank and in hand | 54/58 | €68,310 | €54,839 | -€13,472 | -19.7% |
| Deferred charges and accrued income | 490/1 | €1,948 | €1,520 | -€428 | -22.0% |
| Total equity and liabilities | 10/49 | €165,827 | €124,786 | -€41,041 | -24.7% |
| Equity | 10/15 | €72,953 | €92,665 | +€19,712 | +27.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €62,953 | €82,665 | +€19,712 | +31.3% |
| Distributable reserves | 133 | €62,953 | €82,665 | +€19,712 | +31.3% |
| Amounts payable | 17/49 | €92,874 | €32,121 | -€60,753 | -65.4% |
| Amounts payable after more than one year | 17 | €15,746 | - | -€15,746 | |
| Financial debts | 170/4 | €15,746 | - | -€15,746 | |
| Amounts payable within one year | 42/48 | €76,848 | €32,121 | -€44,727 | -58.2% |
| Current portion of amounts payable after more than one year | 42 | €20,928 | €15,746 | -€5,182 | -24.8% |
| Trade debts | 44 | €11,555 | €5,380 | -€6,175 | -53.4% |
| Suppliers | 440/4 | €11,555 | €5,380 | -€6,175 | -53.4% |
| Taxes, remuneration and social security | 45 | €2,590 | €1,330 | -€1,260 | -48.7% |
| Taxes | 450/3 | €2,590 | €1,330 | -€1,260 | -48.7% |
| Other amounts payable | 47/48 | €41,774 | €9,664 | -€32,110 | -76.9% |
| Accrued charges and deferred income | 492/3 | €280 | - | -€280 | |
| Non-recurring operating income | 76A | €60 | €1,297 | +€1,237 | +2,062% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,122 | €31,288 | -€2,834 | -8.3% |
| Other operating charges | 640/8 | €2,481 | €1,702 | -€779 | -31.4% |
| Gross operating margin | 9900 | €73,214 | €59,222 | -€13,991 | -19.1% |
| Operating profit (loss) | 9901 | €36,611 | €26,233 | -€10,378 | -28.3% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,097 | €1,021 | -€77 | -7.0% |
| Recurring financial charges | 65 | €1,097 | €1,021 | -€77 | -7.0% |
| Profit (loss) for the period before taxes | 9903 | €35,514 | €25,212 | -€10,302 | -29.0% |
| Income taxes | 67/77 | €7,622 | €5,500 | -€2,122 | -27.8% |
| Profit (loss) for the period | 9904 | €27,892 | €19,712 | -€8,180 | -29.3% |
| Profit (loss) for the period to be appropriated | 9905 | €27,892 | €19,712 | -€8,180 | -29.3% |
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 27 October 2026 via checked.be.