Frituur De Dageraad: what changed
Frituur De Dageraad
Largest movements
- Receivables within one year +€23,679
up €23,679 (+33.9%), from €69,846 to €93,525
of which Trade receivables: +€14,441
- Intangible fixed assets -€4,000
down €4,000 (-18.8%), from €21,315 to €17,315
- Tangible fixed assets -€1,950
down €1,950 (-82.9%), from €2,354 to €403
of which Other tangible fixed assets: -€1,429
- Stocks and contracts -€1,434
down €1,434 (-19.1%), from €7,527 to €6,092
- Trade debts +€11,816
up €11,816 (+128%), from €9,203 to €21,019
- Profit (loss) carried forward +€4,438
up €4,438 (+10.8%), from €41,086 to €45,524
- Turnover -€327,272
no longer reported in 2025 (was €327,272)
- Purchases and services +€33,585
up €33,585 (+12.5%), from €268,776 to €302,361
- Gross operating margin -€25,590
down €25,590 (-42.0%), from €60,929 to €35,338
- Taxes -€6,641
down €6,641 (-78.8%), from €8,431 to €1,790
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €110,392 | €127,580 | +€17,189 | +15.6% |
| Formation expenses | 20 | €415 | €312 | -€103 | -24.8% |
| Fixed assets | 21/28 | €29,469 | €23,518 | -€5,950 | -20.2% |
| Intangible fixed assets | 21 | €21,315 | €17,315 | -€4,000 | -18.8% |
| Tangible fixed assets | 22/27 | €2,354 | €403 | -€1,950 | -82.9% |
| Furniture and vehicles | 24 | €521 | - | -€521 | |
| Other tangible fixed assets | 26 | €1,832 | €403 | -€1,429 | -78.0% |
| Financial fixed assets | 28 | €5,800 | €5,800 | = | 0.0% |
| Current assets | 29/58 | €80,508 | €103,750 | +€23,242 | +28.9% |
| Stocks and contracts in progress | 3 | €7,527 | €6,092 | -€1,434 | -19.1% |
| Stocks | 30/36 | €7,527 | €6,092 | -€1,434 | -19.1% |
| Amounts receivable within one year | 40/41 | €69,846 | €93,525 | +€23,679 | +33.9% |
| Trade receivables | 40 | €18,608 | €33,048 | +€14,441 | +77.6% |
| Other amounts receivable | 41 | €51,238 | €60,477 | +€9,238 | +18.0% |
| Cash at bank and in hand | 54/58 | €3,135 | €4,132 | +€997 | +31.8% |
| Total equity and liabilities | 10/49 | €110,392 | €127,580 | +€17,189 | +15.6% |
| Equity | 10/15 | €91,086 | €95,524 | +€4,438 | +4.9% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Contributions outside capital | 11 | €50,000 | €50,000 | = | 0.0% |
| Other | 1109/19 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,086 | €45,524 | +€4,438 | +10.8% |
| Amounts payable | 17/49 | €19,305 | €32,056 | +€12,751 | +66.0% |
| Amounts payable within one year | 42/48 | €19,305 | €32,056 | +€12,751 | +66.0% |
| Trade debts | 44 | €9,203 | €21,019 | +€11,816 | +128% |
| Suppliers | 440/4 | €9,203 | €21,019 | +€11,816 | +128% |
| Taxes, remuneration and social security | 45 | €10,102 | €11,037 | +€935 | +9.3% |
| Taxes | 450/3 | €10,102 | €11,037 | +€935 | +9.3% |
| Turnover | 70 | €327,272 | - | -€327,272 | |
| Goods, raw materials, services and sundry goods | 60/61 | €268,776 | €302,361 | +€33,585 | +12.5% |
| Remuneration, social security and pensions | 62 | €16,085 | €16,946 | +€861 | +5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,112 | €6,053 | -€1,059 | -14.9% |
| Other operating charges | 640/8 | €1,704 | €680 | -€1,024 | -60.1% |
| Gross operating margin | 9900 | €60,929 | €35,338 | -€25,590 | -42.0% |
| Operating profit (loss) | 9901 | €36,028 | €11,659 | -€24,369 | -67.6% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €4,992 | €5,431 | +€440 | +8.8% |
| Recurring financial charges | 65 | €4,992 | €5,431 | +€440 | +8.8% |
| Profit (loss) for the period before taxes | 9903 | €31,037 | €6,228 | -€24,810 | -79.9% |
| Income taxes | 67/77 | €8,431 | €1,790 | -€6,641 | -78.8% |
| Profit (loss) for the period | 9904 | €22,607 | €4,438 | -€18,169 | -80.4% |
| Profit (loss) for the period to be appropriated | 9905 | €22,607 | €4,438 | -€18,169 | -80.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.