FRITUUR BEN: 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 BEN
Largest movements
- Cash +€49,312
up €49,312 (+32.4%), from €152,104 to €201,416
mainly Net result for the year (+€92,640) and Depreciation (+€11,360)
- Tangible fixed assets -€7,886
down €7,886 (-2.6%), from €305,042 to €297,156
of which Land and buildings: -€7,475
- Reserves +€92,640
up €92,640 (+58.5%), from €158,337 to €250,977
of which Distributable reserves: +€92,640
- Tax, wage and social debts -€28,766
down €28,766 (-46.7%), from €61,636 to €32,870
of which Taxes: -€27,009
- Debts after one year -€12,808
down €12,808 (-6.0%), from €215,026 to €202,218
- Gross operating margin -€13,855
down €13,855 (-6.6%), from €209,507 to €195,652
- Taxes -€5,395
down €5,395 (-11.1%), from €48,668 to €43,273
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 | €470,992 | €521,385 | +€50,392 | +10.7% |
| Fixed assets | 21/28 | €311,042 | €301,156 | -€9,886 | -3.2% |
| Intangible fixed assets | 21 | €6,000 | €4,000 | -€2,000 | -33.3% |
| Tangible fixed assets | 22/27 | €305,042 | €297,156 | -€7,886 | -2.6% |
| Land and buildings | 22 | €298,820 | €291,345 | -€7,475 | -2.5% |
| Plant, machinery and equipment | 23 | €4,858 | €4,953 | +€95 | +2.0% |
| Furniture and vehicles | 24 | €1,364 | €859 | -€506 | -37.1% |
| Current assets | 29/58 | €159,950 | €220,228 | +€60,278 | +37.7% |
| Stocks and contracts in progress | 3 | €7,846 | €10,502 | +€2,657 | +33.9% |
| Stocks | 30/36 | €7,846 | €10,502 | +€2,657 | +33.9% |
| Amounts receivable within one year | 40/41 | - | €3,264 | +€3,264 | |
| Other amounts receivable | 41 | - | €3,264 | +€3,264 | |
| Cash at bank and in hand | 54/58 | €152,104 | €201,416 | +€49,312 | +32.4% |
| Deferred charges and accrued income | 490/1 | - | €5,046 | +€5,046 | |
| Total equity and liabilities | 10/49 | €470,992 | €521,385 | +€50,392 | +10.7% |
| Equity | 10/15 | €176,937 | €269,577 | +€92,640 | +52.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €158,337 | €250,977 | +€92,640 | +58.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €156,477 | €249,117 | +€92,640 | +59.2% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €294,056 | €251,808 | -€42,248 | -14.4% |
| Amounts payable after more than one year | 17 | €215,026 | €202,218 | -€12,808 | -6.0% |
| Financial debts | 170/4 | €215,026 | €202,218 | -€12,808 | -6.0% |
| Amounts payable within one year | 42/48 | €79,029 | €49,590 | -€29,440 | -37.3% |
| Current portion of amounts payable after more than one year | 42 | €12,282 | €12,808 | +€527 | +4.3% |
| Trade debts | 44 | €3,657 | €3,911 | +€254 | +7.0% |
| Suppliers | 440/4 | €3,657 | €3,911 | +€254 | +7.0% |
| Taxes, remuneration and social security | 45 | €61,636 | €32,870 | -€28,766 | -46.7% |
| Taxes | 450/3 | €59,701 | €32,692 | -€27,009 | -45.2% |
| Remuneration and social security | 454/9 | €1,935 | €178 | -€1,757 | -90.8% |
| Other amounts payable | 47/48 | €1,455 | €0 | -€1,455 | -100% |
| Remuneration, social security and pensions | 62 | €17,282 | €15,389 | -€1,893 | -11.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,056 | €11,360 | +€304 | +2.8% |
| Other operating charges | 640/8 | €22,828 | €22,769 | -€59 | -0.3% |
| Gross operating margin | 9900 | €209,507 | €195,652 | -€13,855 | -6.6% |
| Operating profit (loss) | 9901 | €158,341 | €146,134 | -€12,207 | -7.7% |
| Financial income | 75/76B | €3 | €41 | +€38 | +1,269% |
| Recurring financial income | 75 | €3 | €41 | +€38 | +1,269% |
| Financial charges | 65/66B | €10,064 | €10,261 | +€197 | +2.0% |
| Recurring financial charges | 65 | €10,064 | €10,261 | +€197 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | €148,280 | €135,913 | -€12,367 | -8.3% |
| Income taxes | 67/77 | €48,668 | €43,273 | -€5,395 | -11.1% |
| Profit (loss) for the period | 9904 | €99,612 | €92,640 | -€6,971 | -7.0% |
| Profit (loss) for the period to be appropriated | 9905 | €99,612 | €92,640 | -€6,971 | -7.0% |
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 28 October 2026 via checked.be.