FRITUUR BOMMA: 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 BOMMA
Largest movements
- Receivables within one year +€18,203
up €18,203 (+268%), from €6,794 to €24,997
of which Other amounts receivable: +€18,084
- Cash -€11,636
down €11,636 (-24.4%), from €47,702 to €36,066
mainly Receivables within one year (-€18,203) and Tax, wage and social debts (-€6,357)
- Tangible fixed assets -€2,889
down €2,889 (-11.0%), from €26,318 to €23,429
- Reserves +€9,048
up €9,048 (+28.7%), from €31,551 to €40,599
- Tax, wage and social debts -€6,357
down €6,357 (-42.0%), from €15,138 to €8,782
of which Taxes: -€4,357
- Trade debts +€4,573
up €4,573 (+34.2%), from €13,381 to €17,954
- Debts after one year -€4,239
down €4,239 (-26.9%), from €15,753 to €11,514
- Turnover +€195,254
new in 2025: €195,254
- Purchases and services +€183,602
new in 2025: €183,602
- Gross operating margin -€5,587
down €5,587 (-24.9%), from €22,422 to €16,835
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 | €82,367 | €85,588 | +€3,221 | +3.9% |
| Formation expenses | 20 | €919 | €468 | -€451 | -49.1% |
| Fixed assets | 21/28 | €26,318 | €23,429 | -€2,889 | -11.0% |
| Tangible fixed assets | 22/27 | €26,318 | €23,429 | -€2,889 | -11.0% |
| Other tangible fixed assets | 26 | €26,318 | €23,429 | -€2,889 | -11.0% |
| Current assets | 29/58 | €55,130 | €61,691 | +€6,561 | +11.9% |
| Stocks and contracts in progress | 3 | €634 | €628 | -€6 | -0.9% |
| Stocks | 30/36 | €634 | €628 | -€6 | -0.9% |
| Amounts receivable within one year | 40/41 | €6,794 | €24,997 | +€18,203 | +268% |
| Trade receivables | 40 | €0 | €119 | +€119 | |
| Other amounts receivable | 41 | €6,794 | €24,878 | +€18,084 | +266% |
| Cash at bank and in hand | 54/58 | €47,702 | €36,066 | -€11,636 | -24.4% |
| Total equity and liabilities | 10/49 | €82,367 | €85,588 | +€3,221 | +3.9% |
| Equity | 10/15 | €34,051 | €43,099 | +€9,048 | +26.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €31,551 | €40,599 | +€9,048 | +28.7% |
| Distributable reserves | 133 | €31,551 | €40,599 | +€9,048 | +28.7% |
| Amounts payable | 17/49 | €48,316 | €42,489 | -€5,827 | -12.1% |
| Amounts payable after more than one year | 17 | €15,753 | €11,514 | -€4,239 | -26.9% |
| Financial debts | 170/4 | €15,753 | €11,514 | -€4,239 | -26.9% |
| Amounts payable within one year | 42/48 | €32,562 | €30,974 | -€1,588 | -4.9% |
| Current portion of amounts payable after more than one year | 42 | €4,044 | €4,239 | +€195 | +4.8% |
| Trade debts | 44 | €13,381 | €17,954 | +€4,573 | +34.2% |
| Suppliers | 440/4 | €13,381 | €17,954 | +€4,573 | +34.2% |
| Taxes, remuneration and social security | 45 | €15,138 | €8,782 | -€6,357 | -42.0% |
| Taxes | 450/3 | €13,138 | €8,782 | -€4,357 | -33.2% |
| Remuneration and social security | 454/9 | €2,000 | €0 | -€2,000 | -100% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Turnover | 70 | - | €195,254 | +€195,254 | |
| Non-recurring operating income | 76A | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €183,602 | +€183,602 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,370 | €3,340 | +€970 | +40.9% |
| Other operating charges | 640/8 | €200 | €403 | +€203 | +101% |
| Non-recurring operating charges | 66A | - | €224 | +€224 | |
| Gross operating margin | 9900 | €22,422 | €16,835 | -€5,587 | -24.9% |
| Operating profit (loss) | 9901 | €19,852 | €12,868 | -€6,983 | -35.2% |
| Financial income | 75/76B | €4 | €892 | +€888 | +23,064% |
| Recurring financial income | 75 | €4 | €892 | +€888 | +23,064% |
| Financial charges | 65/66B | €2,541 | €1,105 | -€1,436 | -56.5% |
| Recurring financial charges | 65 | €2,329 | €1,105 | -€1,224 | -52.5% |
| Non-recurring financial charges | 66B | €213 | €0 | -€213 | -100% |
| Profit (loss) for the period before taxes | 9903 | €17,314 | €12,655 | -€4,659 | -26.9% |
| Income taxes | 67/77 | €4,380 | €3,607 | -€773 | -17.7% |
| Profit (loss) for the period | 9904 | €12,934 | €9,048 | -€3,886 | -30.0% |
| Profit (loss) for the period to be appropriated | 9905 | €12,934 | €9,048 | -€3,886 | -30.0% |
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 1 November 2026 via checked.be.