FRITUUR DE KOSTER: 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 KOSTER
Largest movements
- Tangible fixed assets -€28,829
down €28,829 (-6.0%), from €480,911 to €452,082
of which Land and buildings: -€18,700
- Cash +€17,305
up €17,305 (+84.5%), from €20,469 to €37,774
mainly Depreciation (+€28,829) and Net result for the year (+€22,229)
- Debts after one year -€33,264
down €33,264 (-10.9%), from €304,750 to €271,485
- Profit (loss) carried forward +€22,229
up €22,229 (+22.7%), from €98,114 to €120,343
- Staff costs -€30,721
down €30,721 (-42.0%), from €73,156 to €42,435
- Gross operating margin -€25,404
down €25,404 (-18.2%), from €139,951 to €114,547
- Taxes +€3,661
up €3,661 (+78.1%), from €4,686 to €8,347
- Financial charges -€2,010
down €2,010 (-15.8%), from €12,737 to €10,727
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 | €535,501 | €520,111 | -€15,390 | -2.9% |
| Fixed assets | 21/28 | €480,911 | €452,082 | -€28,829 | -6.0% |
| Tangible fixed assets | 22/27 | €480,911 | €452,082 | -€28,829 | -6.0% |
| Land and buildings | 22 | €400,503 | €381,803 | -€18,700 | -4.7% |
| Plant, machinery and equipment | 23 | €78,793 | €69,095 | -€9,698 | -12.3% |
| Furniture and vehicles | 24 | €1,615 | €1,184 | -€431 | -26.7% |
| Current assets | 29/58 | €54,591 | €68,029 | +€13,439 | +24.6% |
| Stocks and contracts in progress | 3 | €5,565 | €6,184 | +€619 | +11.1% |
| Stocks | 30/36 | €5,565 | €6,184 | +€619 | +11.1% |
| Amounts receivable within one year | 40/41 | €27,396 | €23,906 | -€3,491 | -12.7% |
| Trade receivables | 40 | €18,127 | €16,831 | -€1,296 | -7.1% |
| Other amounts receivable | 41 | €9,269 | €7,074 | -€2,195 | -23.7% |
| Cash at bank and in hand | 54/58 | €20,469 | €37,774 | +€17,305 | +84.5% |
| Deferred charges and accrued income | 490/1 | €1,161 | €165 | -€995 | -85.8% |
| Total equity and liabilities | 10/49 | €535,501 | €520,111 | -€15,390 | -2.9% |
| Equity | 10/15 | €170,793 | €193,022 | +€22,229 | +13.0% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €22,679 | €22,679 | = | 0.0% |
| Distributable reserves | 133 | €22,679 | €22,679 | = | 0.0% |
| Profit (loss) carried forward | 14 | €98,114 | €120,343 | +€22,229 | +22.7% |
| Amounts payable | 17/49 | €364,708 | €327,089 | -€37,619 | -10.3% |
| Amounts payable after more than one year | 17 | €304,750 | €271,485 | -€33,264 | -10.9% |
| Financial debts | 170/4 | €304,750 | €271,485 | -€33,264 | -10.9% |
| Amounts payable within one year | 42/48 | €59,958 | €55,604 | -€4,355 | -7.3% |
| Current portion of amounts payable after more than one year | 42 | €32,281 | €33,264 | +€983 | +3.0% |
| Financial debts | 43 | - | €1,009 | +€1,009 | |
| Credit institutions | 430/8 | - | €1,009 | +€1,009 | |
| Trade debts | 44 | €13,291 | €8,749 | -€4,542 | -34.2% |
| Suppliers | 440/4 | €13,291 | €8,749 | -€4,542 | -34.2% |
| Taxes, remuneration and social security | 45 | €7,785 | €4,977 | -€2,808 | -36.1% |
| Taxes | 450/3 | €1,063 | €774 | -€289 | -27.2% |
| Remuneration and social security | 454/9 | €6,722 | €4,203 | -€2,519 | -37.5% |
| Other amounts payable | 47/48 | €6,602 | €7,604 | +€1,002 | +15.2% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | €789 | +€789 | |
| Remuneration, social security and pensions | 62 | €73,156 | €42,435 | -€30,721 | -42.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,134 | €28,829 | +€695 | +2.5% |
| Other operating charges | 640/8 | €2,074 | €1,988 | -€86 | -4.1% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €139,951 | €114,547 | -€25,404 | -18.2% |
| Operating profit (loss) | 9901 | €36,587 | €41,295 | +€4,708 | +12.9% |
| Financial income | 75/76B | €12 | €9 | -€3 | -27.3% |
| Recurring financial income | 75 | €12 | €9 | -€3 | -27.3% |
| Financial charges | 65/66B | €12,737 | €10,727 | -€2,010 | -15.8% |
| Recurring financial charges | 65 | €12,737 | €10,727 | -€2,010 | -15.8% |
| Profit (loss) for the period before taxes | 9903 | €23,861 | €30,576 | +€6,714 | +28.1% |
| Income taxes | 67/77 | €4,686 | €8,347 | +€3,661 | +78.1% |
| Profit (loss) for the period | 9904 | €19,176 | €22,229 | +€3,053 | +15.9% |
| Profit (loss) for the period to be appropriated | 9905 | €19,176 | €22,229 | +€3,053 | +15.9% |
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 28 October 2026 via checked.be.