FRITUUR BARAQUE: 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 BARAQUE
Largest movements
- Tangible fixed assets +€36,741
up €36,741 (+3,263%), from €1,126 to €37,867
of which Plant, machinery and equipment: +€36,824
- Cash +€2,179
up €2,179 (+143%), from €1,525 to €3,704
mainly Debts after one year (+€29,863) and Net result for the year (+€6,811)
- Stocks and contracts -€2,081
down €2,081 (-28.9%), from €7,198 to €5,117
- Receivables within one year +€578
up €578 (+17.8%), from €3,246 to €3,824
of which Trade receivables: +€405
- Debts after one year +€29,863
new in 2025: €29,863
- Profit (loss) carried forward +€6,811
up €6,811 (+9.7%), from -€70,008 to -€63,197
- Current portion of long-term debt +€6,137
new in 2025: €6,137
- Other debts -€5,590
down €5,590 (-11.2%), from €50,015 to €44,425
- Tax, wage and social debts +€5,159
up €5,159 (+1,742%), from €296 to €5,455
of which Remuneration and social security: +€3,400
- Gross operating margin +€6,834
up €6,834 (+65.0%), from €10,506 to €17,340
- Financial charges +€3,457
up €3,457 (+274%), from €1,261 to €4,718
- Taxes -€1,101
down €1,101 (-99.9%), from €1,101 to €1
- Depreciation +€876
up €876 (+36.8%), from €2,383 to €3,259
- Other operating charges +€750
up €750 (+41.6%), from €1,802 to €2,553
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 | €13,506 | €51,299 | +€37,793 | +280% |
| Fixed assets | 21/28 | €1,126 | €37,867 | +€36,741 | +3,263% |
| Tangible fixed assets | 22/27 | €1,126 | €37,867 | +€36,741 | +3,263% |
| Plant, machinery and equipment | 23 | €1,027 | €37,851 | +€36,824 | +3,587% |
| Furniture and vehicles | 24 | €100 | €16 | -€83 | -83.7% |
| Current assets | 29/58 | €12,380 | €13,433 | +€1,053 | +8.5% |
| Stocks and contracts in progress | 3 | €7,198 | €5,117 | -€2,081 | -28.9% |
| Stocks | 30/36 | €7,198 | €5,117 | -€2,081 | -28.9% |
| Amounts receivable within one year | 40/41 | €3,246 | €3,824 | +€578 | +17.8% |
| Trade receivables | 40 | €3,246 | €3,651 | +€405 | +12.5% |
| Other amounts receivable | 41 | - | €173 | +€173 | |
| Cash at bank and in hand | 54/58 | €1,525 | €3,704 | +€2,179 | +143% |
| Deferred charges and accrued income | 490/1 | €411 | €787 | +€377 | +91.7% |
| Total equity and liabilities | 10/49 | €13,506 | €51,299 | +€37,793 | +280% |
| Equity | 10/15 | -€63,811 | -€57,000 | +€6,811 | +10.7% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€70,008 | -€63,197 | +€6,811 | +9.7% |
| Amounts payable | 17/49 | €77,317 | €108,299 | +€30,982 | +40.1% |
| Amounts payable after more than one year | 17 | - | €29,863 | +€29,863 | |
| Financial debts | 170/4 | - | €29,863 | +€29,863 | |
| Amounts payable within one year | 42/48 | €76,963 | €78,436 | +€1,473 | +1.9% |
| Current portion of amounts payable after more than one year | 42 | - | €6,137 | +€6,137 | |
| Financial debts | 43 | €10 | €0 | -€10 | -100% |
| Credit institutions | 430/8 | €10 | €0 | -€10 | -100% |
| Trade debts | 44 | €26,642 | €22,419 | -€4,223 | -15.9% |
| Suppliers | 440/4 | €26,642 | €22,419 | -€4,223 | -15.9% |
| Taxes, remuneration and social security | 45 | €296 | €5,455 | +€5,159 | +1,742% |
| Taxes | 450/3 | €296 | €2,055 | +€1,759 | +594% |
| Remuneration and social security | 454/9 | - | €3,400 | +€3,400 | |
| Other amounts payable | 47/48 | €50,015 | €44,425 | -€5,590 | -11.2% |
| Accrued charges and deferred income | 492/3 | €354 | €0 | -€354 | -100% |
| Remuneration, social security and pensions | 62 | €149 | €0 | -€149 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,383 | €3,259 | +€876 | +36.8% |
| Other operating charges | 640/8 | €1,802 | €2,553 | +€750 | +41.6% |
| Gross operating margin | 9900 | €10,506 | €17,340 | +€6,834 | +65.0% |
| Operating profit (loss) | 9901 | €6,172 | €11,528 | +€5,356 | +86.8% |
| Financial income | 75/76B | €220 | €3 | -€217 | -98.8% |
| Recurring financial income | 75 | €220 | €3 | -€217 | -98.8% |
| Financial charges | 65/66B | €1,261 | €4,718 | +€3,457 | +274% |
| Recurring financial charges | 65 | €1,261 | €4,718 | +€3,457 | +274% |
| Profit (loss) for the period before taxes | 9903 | €5,130 | €6,812 | +€1,682 | +32.8% |
| Income taxes | 67/77 | €1,101 | €1 | -€1,101 | -99.9% |
| Profit (loss) for the period | 9904 | €4,029 | €6,811 | +€2,783 | +69.1% |
| Profit (loss) for the period to be appropriated | 9905 | €4,029 | €6,811 | +€2,783 | +69.1% |
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 14 October 2026 via checked.be.