FRITUUR BIENTJE: 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 BIENTJE
Largest movements
- Cash +€38,595
up €38,595 (+21.0%), from €183,383 to €221,977
mainly Investment in fixed assets (net) (+€13,824) and Net result for the year (+€11,964)
- Tangible fixed assets -€20,362
down €20,362 (-38.8%), from €52,442 to €32,079
of which Furniture and vehicles: -€12,054
- Receivables within one year +€5,471
up €5,471 (+95.0%), from €5,760 to €11,231
of which Other amounts receivable: +€6,142
- Stocks and contracts -€4,048
down €4,048 (-100%), from €4,048 to €0
- Reserves +€11,964
up €11,964 (+6.7%), from €177,974 to €189,938
- Short-term financial debts +€5,049
new in 2025: €5,049
- Gross operating margin -€42,008
down €42,008 (-58.9%), from €71,273 to €29,265
- Depreciation -€14,671
down €14,671 (-67.0%), from €21,910 to €7,238
- Taxes -€9,805
down €9,805 (-68.5%), from €14,315 to €4,510
- Staff costs -€2,160
down €2,160 (-92.7%), from €2,330 to €170
- Other operating charges +€1,654
up €1,654 (+71.6%), from €2,308 to €3,962
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 | €247,636 | €265,288 | +€17,652 | +7.1% |
| Fixed assets | 21/28 | €53,142 | €32,079 | -€21,062 | -39.6% |
| Tangible fixed assets | 22/27 | €52,442 | €32,079 | -€20,362 | -38.8% |
| Plant, machinery and equipment | 23 | €38,516 | €30,449 | -€8,067 | -20.9% |
| Furniture and vehicles | 24 | €12,074 | €21 | -€12,054 | -99.8% |
| Other tangible fixed assets | 26 | €1,852 | €1,610 | -€242 | -13.0% |
| Financial fixed assets | 28 | €700 | €0 | -€700 | -100% |
| Current assets | 29/58 | €194,494 | €233,208 | +€38,714 | +19.9% |
| Stocks and contracts in progress | 3 | €4,048 | €0 | -€4,048 | -100% |
| Stocks | 30/36 | €4,048 | €0 | -€4,048 | -100% |
| Amounts receivable within one year | 40/41 | €5,760 | €11,231 | +€5,471 | +95.0% |
| Trade receivables | 40 | €671 | €0 | -€671 | -100% |
| Other amounts receivable | 41 | €5,089 | €11,231 | +€6,142 | +121% |
| Cash at bank and in hand | 54/58 | €183,383 | €221,977 | +€38,595 | +21.0% |
| Deferred charges and accrued income | 490/1 | €1,303 | €0 | -€1,303 | -100% |
| Total equity and liabilities | 10/49 | €247,636 | €265,288 | +€17,652 | +7.1% |
| Equity | 10/15 | €214,115 | €226,079 | +€11,964 | +5.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €177,974 | €189,938 | +€11,964 | +6.7% |
| Distributable reserves | 133 | €177,974 | €189,938 | +€11,964 | +6.7% |
| Profit (loss) carried forward | 14 | €17,541 | €17,541 | = | 0.0% |
| Amounts payable | 17/49 | €33,521 | €39,208 | +€5,687 | +17.0% |
| Amounts payable within one year | 42/48 | €33,521 | €39,208 | +€5,687 | +17.0% |
| Financial debts | 43 | - | €5,049 | +€5,049 | |
| Credit institutions | 430/8 | - | €5,049 | +€5,049 | |
| Trade debts | 44 | €3,068 | €1,481 | -€1,587 | -51.7% |
| Suppliers | 440/4 | €3,068 | €1,481 | -€1,587 | -51.7% |
| Taxes, remuneration and social security | 45 | €0 | €900 | +€900 | |
| Taxes | 450/3 | €0 | €900 | +€900 | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €30,453 | €31,778 | +€1,325 | +4.4% |
| Non-recurring operating income | 76A | - | €20,533 | +€20,533 | |
| Remuneration, social security and pensions | 62 | €2,330 | €170 | -€2,160 | -92.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,910 | €7,238 | -€14,671 | -67.0% |
| Other operating charges | 640/8 | €2,308 | €3,962 | +€1,654 | +71.6% |
| Gross operating margin | 9900 | €71,273 | €29,265 | -€42,008 | -58.9% |
| Operating profit (loss) | 9901 | €44,725 | €17,895 | -€26,830 | -60.0% |
| Financial income | 75/76B | - | €153 | +€153 | |
| Recurring financial income | 75 | - | €153 | +€153 | |
| Financial charges | 65/66B | €353 | €1,574 | +€1,221 | +346% |
| Recurring financial charges | 65 | €353 | €1,574 | +€1,221 | +346% |
| Profit (loss) for the period before taxes | 9903 | €44,372 | €16,474 | -€27,897 | -62.9% |
| Income taxes | 67/77 | €14,315 | €4,510 | -€9,805 | -68.5% |
| Profit (loss) for the period | 9904 | €30,057 | €11,964 | -€18,093 | -60.2% |
| Profit (loss) for the period to be appropriated | 9905 | €30,057 | €11,964 | -€18,093 | -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.