Frituur Boorsheim: what changed
What changed
Frituur Boorsheim
NACE 56.112, Limited-service restaurants, excluding mobile food services
filed annual accounts (NBB)
Net result for the year
€78,089
2025 · €40,534+€37,554
Equity
€166,132
2025 · €88,043+€78,089
Cash
€175,937
2025 · €79,149+€96,788
Balance sheet total
€284,752
2025 · €206,954+€77,798
Largest movements
Assets
- Cash +€96,788
up €96,788 (+122%), from €79,149 to €175,937
mainly Net result for the year (+€78,089) and Depreciation (+€28,911)
- Intangible fixed assets -€18,906
down €18,906 (-20.0%), from €94,530 to €75,624
- Receivables within one year +€3,761
up €3,761 (+542%), from €694 to €4,455
of which Trade receivables: +€3,401
Equity and liabilities
- Profit (loss) carried forward +€78,089
up €78,089 (+90.8%), from €86,043 to €164,132
- Tax, wage and social debts +€10,084
up €10,084 (+76.8%), from €13,137 to €23,221
of which Taxes: +€10,390
- Debts after one year -€8,953
down €8,953 (-46.4%), from €19,284 to €10,331
Income statement
- Gross operating margin +€48,860
up €48,860 (+49.0%), from €99,641 to €148,501
- Taxes +€9,277
up €9,277 (+88.8%), from €10,441 to €19,718
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2025
€40,534
Gross operating margin
+€48,860
Staff costs
-€1,305
Depreciation
-€1,216
Other operating charges
-€21
Financial income
+€37
Financial charges
+€476
Taxes
-€9,277
Result 2026
€78,089
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€114,122
Investment
-€8,381
Financing
-€8,953
Cash 2025
€79,149
From operations (derived)
+€114,122
Net result for the year
+€78,089
Depreciation
+€28,911
Stocks and contracts
+€2,222
Receivables within one year
-€3,761
Trade debts
-€1,484
Tax, wage and social debts
+€10,084
Other debts
+€62
Investment (derived)
-€8,381
Investment in fixed assets (net)
-€8,381
Financing
-€8,953
Debts after one year
-€8,953
Cash 2026
€175,937
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €206,954 | €284,752 | +€77,798 | +37.6% |
| Fixed assets | 21/28 | €121,532 | €101,003 | -€20,530 | -16.9% |
| Intangible fixed assets | 21 | €94,530 | €75,624 | -€18,906 | -20.0% |
| Tangible fixed assets | 22/27 | €27,002 | €25,379 | -€1,624 | -6.0% |
| Plant, machinery and equipment | 23 | - | €7,165 | +€7,165 | |
| Furniture and vehicles | 24 | €27,002 | €18,213 | -€8,789 | -32.5% |
| Current assets | 29/58 | €85,422 | €183,749 | +€98,327 | +115% |
| Stocks and contracts in progress | 3 | €5,579 | €3,357 | -€2,222 | -39.8% |
| Stocks | 30/36 | €5,579 | €3,357 | -€2,222 | -39.8% |
| Amounts receivable within one year | 40/41 | €694 | €4,455 | +€3,761 | +542% |
| Trade receivables | 40 | €100 | €3,501 | +€3,401 | +3,401% |
| Other amounts receivable | 41 | €594 | €954 | +€361 | +60.8% |
| Cash at bank and in hand | 54/58 | €79,149 | €175,937 | +€96,788 | +122% |
| Total equity and liabilities | 10/49 | €206,954 | €284,752 | +€77,798 | +37.6% |
| Equity | 10/15 | €88,043 | €166,132 | +€78,089 | +88.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €86,043 | €164,132 | +€78,089 | +90.8% |
| Amounts payable | 17/49 | €118,911 | €118,620 | -€291 | -0.2% |
| Amounts payable after more than one year | 17 | €19,284 | €10,331 | -€8,953 | -46.4% |
| Financial debts | 170/4 | €19,284 | €10,331 | -€8,953 | -46.4% |
| Amounts payable within one year | 42/48 | €99,626 | €108,288 | +€8,662 | +8.7% |
| Trade debts | 44 | €8,489 | €7,005 | -€1,484 | -17.5% |
| Suppliers | 440/4 | €8,489 | €7,005 | -€1,484 | -17.5% |
| Taxes, remuneration and social security | 45 | €13,137 | €23,221 | +€10,084 | +76.8% |
| Taxes | 450/3 | €11,857 | €22,247 | +€10,390 | +87.6% |
| Remuneration and social security | 454/9 | €1,280 | €974 | -€306 | -23.9% |
| Other amounts payable | 47/48 | €78,001 | €78,063 | +€62 | +0.1% |
| Remuneration, social security and pensions | 62 | €17,262 | €18,567 | +€1,305 | +7.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,695 | €28,911 | +€1,216 | +4.4% |
| Other operating charges | 640/8 | €2,106 | €2,127 | +€21 | +1.0% |
| Gross operating margin | 9900 | €99,641 | €148,501 | +€48,860 | +49.0% |
| Operating profit (loss) | 9901 | €52,578 | €98,896 | +€46,318 | +88.1% |
| Financial income | 75/76B | €1 | €38 | +€37 | +3,087% |
| Recurring financial income | 75 | €1 | €38 | +€37 | +3,087% |
| Financial charges | 65/66B | €1,604 | €1,128 | -€476 | -29.7% |
| Recurring financial charges | 65 | €1,604 | €1,128 | -€476 | -29.7% |
| Profit (loss) for the period before taxes | 9903 | €50,975 | €97,806 | +€46,831 | +91.9% |
| Income taxes | 67/77 | €10,441 | €19,718 | +€9,277 | +88.8% |
| Profit (loss) for the period | 9904 | €40,534 | €78,089 | +€37,554 | +92.6% |
| Profit (loss) for the period to be appropriated | 9905 | €40,534 | €78,089 | +€37,554 | +92.6% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.