Frituur Denise: 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 Denise
Largest movements
- Intangible fixed assets -€17,500
down €17,500 (-21.3%), from €82,053 to €64,553
- Cash -€6,036
down €6,036 (-45.5%), from €13,262 to €7,226
mainly Other debts (-€43,543) and Smaller working-capital items (-€22)
- Tangible fixed assets -€1,988
down €1,988 (-50.9%), from €3,906 to €1,917
of which Plant, machinery and equipment: -€1,988
- Other debts -€43,543
down €43,543 (-63.7%), from €68,305 to €24,762
- Profit (loss) carried forward +€11,006
up €11,006 (+685%), from €1,606 to €12,612
- Tax, wage and social debts +€3,267
up €3,267 (+114%), from €2,869 to €6,136
of which Taxes: +€4,510
- Trade debts +€3,111
up €3,111 (+200%), from €1,557 to €4,668
- Gross operating margin -€5,595
down €5,595 (-10.8%), from €51,622 to €46,026
- Provisions -€4,500
down €4,500 (-100%), from €4,500 to €0
- Taxes +€3,054
up €3,054 (+321%), from €953 to €4,006
- Depreciation -€632
down €632 (-3.1%), from €20,120 to €19,488
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 | €103,410 | €77,251 | -€26,158 | -25.3% |
| Fixed assets | 21/28 | €85,959 | €66,470 | -€19,488 | -22.7% |
| Intangible fixed assets | 21 | €82,053 | €64,553 | -€17,500 | -21.3% |
| Tangible fixed assets | 22/27 | €3,906 | €1,917 | -€1,988 | -50.9% |
| Plant, machinery and equipment | 23 | €3,906 | €1,917 | -€1,988 | -50.9% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €17,451 | €10,781 | -€6,670 | -38.2% |
| Stocks and contracts in progress | 3 | €4,047 | €3,391 | -€656 | -16.2% |
| Stocks | 30/36 | €4,047 | €3,391 | -€656 | -16.2% |
| Amounts receivable within one year | 40/41 | - | €70 | +€70 | |
| Other amounts receivable | 41 | - | €70 | +€70 | |
| Cash at bank and in hand | 54/58 | €13,262 | €7,226 | -€6,036 | -45.5% |
| Deferred charges and accrued income | 490/1 | €141 | €94 | -€48 | -33.9% |
| Total equity and liabilities | 10/49 | €103,410 | €77,251 | -€26,158 | -25.3% |
| Equity | 10/15 | €26,179 | €37,185 | +€11,006 | +42.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €19,573 | €19,573 | = | 0.0% |
| Distributable reserves | 133 | €19,573 | €19,573 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,606 | €12,612 | +€11,006 | +685% |
| Provisions and deferred taxes | 16 | €4,500 | €4,500 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €4,500 | €4,500 | = | 0.0% |
| Other liabilities and charges | 164/5 | €4,500 | €4,500 | = | 0.0% |
| Amounts payable | 17/49 | €72,731 | €35,566 | -€37,165 | -51.1% |
| Amounts payable within one year | 42/48 | €72,731 | €35,566 | -€37,165 | -51.1% |
| Trade debts | 44 | €1,557 | €4,668 | +€3,111 | +200% |
| Suppliers | 440/4 | €1,557 | €4,668 | +€3,111 | +200% |
| Taxes, remuneration and social security | 45 | €2,869 | €6,136 | +€3,267 | +114% |
| Taxes | 450/3 | €1,099 | €5,609 | +€4,510 | +410% |
| Remuneration and social security | 454/9 | €1,770 | €527 | -€1,243 | -70.2% |
| Other amounts payable | 47/48 | €68,305 | €24,762 | -€43,543 | -63.7% |
| Accrued charges and deferred income | 492/3 | €0 | €0 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €9,457 | €9,696 | +€239 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,120 | €19,488 | -€632 | -3.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €4,500 | €0 | -€4,500 | -100% |
| Other operating charges | 640/8 | €1,010 | €1,038 | +€27 | +2.7% |
| Gross operating margin | 9900 | €51,622 | €46,026 | -€5,595 | -10.8% |
| Operating profit (loss) | 9901 | €16,534 | €15,804 | -€730 | -4.4% |
| Financial income | 75/76B | €1 | €14 | +€13 | +1,188% |
| Recurring financial income | 75 | €1 | €14 | +€13 | +1,188% |
| Financial charges | 65/66B | €686 | €806 | +€120 | +17.5% |
| Recurring financial charges | 65 | €686 | €806 | +€120 | +17.5% |
| Profit (loss) for the period before taxes | 9903 | €15,849 | €15,012 | -€836 | -5.3% |
| Income taxes | 67/77 | €953 | €4,006 | +€3,054 | +321% |
| Profit (loss) for the period | 9904 | €14,896 | €11,006 | -€3,890 | -26.1% |
| Profit (loss) for the period to be appropriated | 9905 | €14,896 | €11,006 | -€3,890 | -26.1% |
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.