FRITUUR BÈRKE: 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 BÈRKE
Largest movements
- Receivables within one year -€95,763
down €95,763 (-91.5%), from €104,700 to €8,937
- Cash +€74,082
up €74,082 (+109%), from €67,672 to €141,754
mainly Receivables within one year (+€95,763) and Net result for the year (+€20,204)
- Stocks and contracts -€2,866
down €2,866 (-34.7%), from €8,260 to €5,394
- Reserves -€39,198
down €39,198 (-24.3%), from €161,359 to €122,161
of which Distributable reserves: -€39,198
- Other debts +€9,208
up €9,208 (+72.9%), from €12,634 to €21,843
- Tax, wage and social debts +€6,960
up €6,960 (+46.8%), from €14,879 to €21,838
of which Remuneration and social security: +€3,918
- Staff costs +€43,711
up €43,711 (+126%), from €34,782 to €78,493
- Taxes -€11,849
down €11,849 (-61.4%), from €19,285 to €7,437
- Gross operating margin +€7,861
up €7,861 (+6.9%), from €114,193 to €122,055
- Financial income -€3,281
down €3,281 (-100.0%), from €3,281 to €1
- Other operating charges +€1,692
up €1,692 (+46.8%), from €3,617 to €5,309
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 | €201,011 | €176,143 | -€24,869 | -12.4% |
| Formation expenses | 20 | €661 | €397 | -€265 | -40.0% |
| Fixed assets | 21/28 | €19,718 | €19,661 | -€57 | -0.3% |
| Tangible fixed assets | 22/27 | €19,718 | €19,661 | -€57 | -0.3% |
| Land and buildings | 22 | €4,959 | €4,773 | -€186 | -3.7% |
| Plant, machinery and equipment | 23 | €12,671 | €13,409 | +€738 | +5.8% |
| Furniture and vehicles | 24 | €2,088 | €1,479 | -€610 | -29.2% |
| Current assets | 29/58 | €180,632 | €156,085 | -€24,547 | -13.6% |
| Stocks and contracts in progress | 3 | €8,260 | €5,394 | -€2,866 | -34.7% |
| Stocks | 30/36 | €8,260 | €5,394 | -€2,866 | -34.7% |
| Amounts receivable within one year | 40/41 | €104,700 | €8,937 | -€95,763 | -91.5% |
| Other amounts receivable | 41 | €104,700 | €8,937 | -€95,763 | -91.5% |
| Cash at bank and in hand | 54/58 | €67,672 | €141,754 | +€74,082 | +109% |
| Total equity and liabilities | 10/49 | €201,011 | €176,143 | -€24,869 | -12.4% |
| Equity | 10/15 | €167,559 | €128,361 | -€39,198 | -23.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €161,359 | €122,161 | -€39,198 | -24.3% |
| 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 | €159,499 | €120,301 | -€39,198 | -24.6% |
| Amounts payable | 17/49 | €33,453 | €47,782 | +€14,329 | +42.8% |
| Amounts payable within one year | 42/48 | €33,453 | €47,782 | +€14,329 | +42.8% |
| Trade debts | 44 | €5,940 | €4,101 | -€1,839 | -31.0% |
| Suppliers | 440/4 | €5,940 | €4,101 | -€1,839 | -31.0% |
| Taxes, remuneration and social security | 45 | €14,879 | €21,838 | +€6,960 | +46.8% |
| Taxes | 450/3 | €6,183 | €9,225 | +€3,042 | +49.2% |
| Remuneration and social security | 454/9 | €8,696 | €12,614 | +€3,918 | +45.1% |
| Other amounts payable | 47/48 | €12,634 | €21,843 | +€9,208 | +72.9% |
| Remuneration, social security and pensions | 62 | €34,782 | €78,493 | +€43,711 | +126% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,365 | €8,729 | +€1,364 | +18.5% |
| Other operating charges | 640/8 | €3,617 | €5,309 | +€1,692 | +46.8% |
| Gross operating margin | 9900 | €114,193 | €122,055 | +€7,861 | +6.9% |
| Operating profit (loss) | 9901 | €68,429 | €29,524 | -€38,905 | -56.9% |
| Financial income | 75/76B | €3,281 | €1 | -€3,281 | -100.0% |
| Recurring financial income | 75 | €3,281 | €1 | -€3,281 | -100.0% |
| Financial charges | 65/66B | €1,606 | €1,884 | +€278 | +17.3% |
| Recurring financial charges | 65 | €1,606 | €1,884 | +€278 | +17.3% |
| Profit (loss) for the period before taxes | 9903 | €70,104 | €27,641 | -€42,464 | -60.6% |
| Income taxes | 67/77 | €19,285 | €7,437 | -€11,849 | -61.4% |
| Profit (loss) for the period | 9904 | €50,819 | €20,204 | -€30,615 | -60.2% |
| Profit (loss) for the period to be appropriated | 9905 | €50,819 | €20,204 | -€30,615 | -60.2% |
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 29 October 2026 via checked.be.