FRITUUR DE CRAM: 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 DE CRAM
Largest movements
- Cash +€73,821
up €73,821 (+130%), from €56,666 to €130,487
mainly Net result for the year (+€65,706) and Other debts (+€50,915)
- Receivables within one year -€31,112
down €31,112 (-54.8%), from €56,795 to €25,683
- Intangible fixed assets -€14,460
down €14,460 (-49.8%), from €29,039 to €14,579
- Tangible fixed assets -€3,158
down €3,158 (-36.6%), from €8,637 to €5,479
of which Plant, machinery and equipment: -€2,121
- Stocks and contracts -€2,310
down €2,310 (-31.8%), from €7,260 to €4,950
- Other debts +€50,915
up €50,915 (+1,806%), from €2,818 to €53,734
- Profit (loss) carried forward -€19,294
down €19,294 (-20.0%), from €96,575 to €77,281
- Short-term financial debts -€12,443
no longer reported in 2025 (was €12,443)
- Tax, wage and social debts +€6,273
up €6,273 (+74.8%), from €8,387 to €14,660
- Trade debts -€2,650
down €2,650 (-42.9%), from €6,172 to €3,523
- Gross operating margin +€10,225
up €10,225 (+11.2%), from €91,340 to €101,566
- Purchases and services -€9,956
down €9,956 (-3.5%), from €288,097 to €278,141
- Taxes +€1,787
up €1,787 (+13.5%), from €13,205 to €14,992
- Financial charges +€1,199
up €1,199 (+124%), from €969 to €2,168
- Other operating charges -€1,039
down €1,039 (-58.0%), from €1,791 to €752
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 | €164,085 | €186,887 | +€22,802 | +13.9% |
| Fixed assets | 21/28 | €43,076 | €25,458 | -€17,618 | -40.9% |
| Intangible fixed assets | 21 | €29,039 | €14,579 | -€14,460 | -49.8% |
| Tangible fixed assets | 22/27 | €8,637 | €5,479 | -€3,158 | -36.6% |
| Land and buildings | 22 | €1,788 | €1,371 | -€417 | -23.3% |
| Plant, machinery and equipment | 23 | €6,065 | €3,945 | -€2,121 | -35.0% |
| Furniture and vehicles | 24 | €785 | €164 | -€620 | -79.1% |
| Financial fixed assets | 28 | €5,400 | €5,400 | = | 0.0% |
| Current assets | 29/58 | €121,009 | €161,428 | +€40,420 | +33.4% |
| Stocks and contracts in progress | 3 | €7,260 | €4,950 | -€2,310 | -31.8% |
| Stocks | 30/36 | €7,260 | €4,950 | -€2,310 | -31.8% |
| Amounts receivable within one year | 40/41 | €56,795 | €25,683 | -€31,112 | -54.8% |
| Other amounts receivable | 41 | €56,795 | €25,683 | -€31,112 | -54.8% |
| Cash at bank and in hand | 54/58 | €56,666 | €130,487 | +€73,821 | +130% |
| Deferred charges and accrued income | 490/1 | €287 | €308 | +€21 | +7.3% |
| Total equity and liabilities | 10/49 | €164,085 | €186,887 | +€22,802 | +13.9% |
| Equity | 10/15 | €134,264 | €114,970 | -€19,294 | -14.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | €5,000 | = | 0.0% |
| Share premium | 1100/10 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €32,689 | €32,689 | = | 0.0% |
| Distributable reserves | 133 | €32,689 | €32,689 | = | 0.0% |
| Profit (loss) carried forward | 14 | €96,575 | €77,281 | -€19,294 | -20.0% |
| Amounts payable | 17/49 | €29,821 | €71,917 | +€42,096 | +141% |
| Amounts payable within one year | 42/48 | €29,821 | €71,917 | +€42,096 | +141% |
| Financial debts | 43 | €12,443 | - | -€12,443 | |
| Credit institutions | 430/8 | €12,443 | - | -€12,443 | |
| Trade debts | 44 | €6,172 | €3,523 | -€2,650 | -42.9% |
| Suppliers | 440/4 | €6,172 | €3,523 | -€2,650 | -42.9% |
| Taxes, remuneration and social security | 45 | €8,387 | €14,660 | +€6,273 | +74.8% |
| Taxes | 450/3 | €8,387 | €14,660 | +€6,273 | +74.8% |
| Other amounts payable | 47/48 | €2,818 | €53,734 | +€50,915 | +1,806% |
| Goods, raw materials, services and sundry goods | 60/61 | €288,097 | €278,141 | -€9,956 | -3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,602 | €17,948 | -€654 | -3.5% |
| Other operating charges | 640/8 | €1,791 | €752 | -€1,039 | -58.0% |
| Gross operating margin | 9900 | €91,340 | €101,566 | +€10,225 | +11.2% |
| Operating profit (loss) | 9901 | €70,948 | €82,866 | +€11,918 | +16.8% |
| Financial income | 75/76B | €3 | €0 | -€2 | -97.3% |
| Recurring financial income | 75 | €3 | €0 | -€2 | -97.3% |
| Financial charges | 65/66B | €969 | €2,168 | +€1,199 | +124% |
| Recurring financial charges | 65 | €969 | €2,168 | +€1,199 | +124% |
| Profit (loss) for the period before taxes | 9903 | €69,981 | €80,698 | +€10,717 | +15.3% |
| Income taxes | 67/77 | €13,205 | €14,992 | +€1,787 | +13.5% |
| Profit (loss) for the period | 9904 | €56,776 | €65,706 | +€8,930 | +15.7% |
| Profit (loss) for the period to be appropriated | 9905 | €56,776 | €65,706 | +€8,930 | +15.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.