Frituur Bea: 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 Bea
Largest movements
- Tangible fixed assets -€52,886
down €52,886 (-14.9%), from €354,707 to €301,821
- Cash +€15,355
up €15,355 (+246%), from €6,231 to €21,587
mainly Depreciation (+€53,220) and Net result for the year (+€47,929)
- Other debts -€71,425
down €71,425 (-52.1%), from €137,150 to €65,725
- Reserves +€50,000
up €50,000 (+38.2%), from €131,000 to €181,000
- Debts after one year -€30,086
no longer reported in 2025 (was €30,086)
- Tax, wage and social debts +€10,113
up €10,113 (+1,509%), from €670 to €10,783
- Trade debts +€7,429
up €7,429 (+162%), from €4,586 to €12,015
- Gross operating margin +€67,687
up €67,687 (+105%), from €64,764 to €132,451
- Taxes +€16,733
new in 2025: €16,733
- Financial income +€4,257
up €4,257 (+121%), from €3,513 to €7,770
- Depreciation -€1,477
down €1,477 (-2.7%), from €54,697 to €53,220
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 | €471,177 | €432,839 | -€38,337 | -8.1% |
| Fixed assets | 21/28 | €354,707 | €301,821 | -€52,886 | -14.9% |
| Tangible fixed assets | 22/27 | €354,707 | €301,821 | -€52,886 | -14.9% |
| Land and buildings | 22 | €200,012 | €177,991 | -€22,021 | -11.0% |
| Plant, machinery and equipment | 23 | €130,090 | €106,407 | -€23,684 | -18.2% |
| Furniture and vehicles | 24 | €24,605 | €17,424 | -€7,181 | -29.2% |
| Current assets | 29/58 | €116,470 | €131,018 | +€14,549 | +12.5% |
| Stocks and contracts in progress | 3 | €6,301 | €8,942 | +€2,641 | +41.9% |
| Stocks | 30/36 | €6,301 | €8,942 | +€2,641 | +41.9% |
| Amounts receivable within one year | 40/41 | €4,478 | €1,764 | -€2,714 | -60.6% |
| Other amounts receivable | 41 | €4,478 | €1,764 | -€2,714 | -60.6% |
| Current investments | 50/53 | €95,000 | €95,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €6,231 | €21,587 | +€15,355 | +246% |
| Deferred charges and accrued income | 490/1 | €4,459 | €3,725 | -€733 | -16.4% |
| Total equity and liabilities | 10/49 | €471,177 | €432,839 | -€38,337 | -8.1% |
| Equity | 10/15 | €266,302 | €314,231 | +€47,929 | +18.0% |
| Contributions | 10/11 | €132,442 | €132,442 | = | 0.0% |
| Reserves | 13 | €131,000 | €181,000 | +€50,000 | +38.2% |
| Distributable reserves | 133 | €131,000 | €181,000 | +€50,000 | +38.2% |
| Profit (loss) carried forward | 14 | €2,860 | €789 | -€2,071 | -72.4% |
| Amounts payable | 17/49 | €204,875 | €118,609 | -€86,267 | -42.1% |
| Amounts payable after more than one year | 17 | €30,086 | - | -€30,086 | |
| Financial debts | 170/4 | €30,086 | - | -€30,086 | |
| Amounts payable within one year | 42/48 | €174,790 | €118,609 | -€56,181 | -32.1% |
| Current portion of amounts payable after more than one year | 42 | €32,384 | €30,086 | -€2,298 | -7.1% |
| Trade debts | 44 | €4,586 | €12,015 | +€7,429 | +162% |
| Suppliers | 440/4 | €4,586 | €12,015 | +€7,429 | +162% |
| Taxes, remuneration and social security | 45 | €670 | €10,783 | +€10,113 | +1,509% |
| Taxes | 450/3 | €670 | €10,783 | +€10,113 | +1,509% |
| Other amounts payable | 47/48 | €137,150 | €65,725 | -€71,425 | -52.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,697 | €53,220 | -€1,477 | -2.7% |
| Other operating charges | 640/8 | €2,372 | €2,440 | +€68 | +2.8% |
| Non-recurring operating charges | 66A | - | €6,854 | +€6,854 | |
| Gross operating margin | 9900 | €64,764 | €132,451 | +€67,687 | +105% |
| Operating profit (loss) | 9901 | €7,694 | €69,937 | +€62,242 | +809% |
| Financial income | 75/76B | €3,513 | €7,770 | +€4,257 | +121% |
| Recurring financial income | 75 | €3,513 | €7,770 | +€4,257 | +121% |
| Financial charges | 65/66B | €14,209 | €13,044 | -€1,164 | -8.2% |
| Recurring financial charges | 65 | €14,209 | €13,044 | -€1,164 | -8.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,001 | €64,663 | +€67,664 | |
| Income taxes | 67/77 | - | €16,733 | +€16,733 | |
| Profit (loss) for the period | 9904 | -€3,001 | €47,929 | +€50,930 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,001 | €47,929 | +€50,930 |
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 19 October 2026 via checked.be.