FRITUUR E&J: 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 E&J
Largest movements
- Tangible fixed assets -€17,000
down €17,000 (-23.5%), from €72,192 to €55,192
- Intangible fixed assets -€13,571
down €13,571 (-16.0%), from €84,775 to €71,204
- Cash +€7,774
new in 2025: €7,774
mainly Other debts (+€41,104) and Trade debts (+€32,404)
- Deferred charges and accrued income +€5,370
up €5,370 (+3297.8%), from €163 to €5,533
- Receivables within one year +€4,873
up €4,873 (+406.9%), from €1,198 to €6,070
of which Other amounts receivable: +€4,840
- Other debts +€41,104
up €41,104 (+1179.9%), from €3,484 to €44,587
- Short-term financial debts -€39,342
no longer reported in 2025 (was €39,342)
- Trade debts +€32,404
up €32,404 (+1833.9%), from €1,767 to €34,171
- Profit (loss) carried forward -€32,153
down €32,153, from €472 to -€31,681
- Debts after one year -€16,455
down €16,455 (-14.9%), from €110,237 to €93,782
- Gross operating margin -€45,599
down €45,599 (-83.8%), from €54,395 to €8,795
- Staff costs -€18,492
down €18,492 (-88.8%), from €20,826 to €2,333
- Depreciation +€7,538
up €7,538 (+32.7%), from €23,033 to €30,571
- Financial charges -€1,116
down €1,116 (-12.5%), from €8,919 to €7,803
- Other operating charges -€803
down €803 (-75.8%), from €1,059 to €256
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.
Cash bridge derived
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 | €175,717 | €162,309 | -€13,409 | -7.6% |
| Fixed assets | 21/28 | €160,817 | €130,245 | -€30,571 | -19.0% |
| Intangible fixed assets | 21 | €84,775 | €71,204 | -€13,571 | -16.0% |
| Tangible fixed assets | 22/27 | €72,192 | €55,192 | -€17,000 | -23.5% |
| Plant, machinery and equipment | 23 | €72,192 | €55,192 | -€17,000 | -23.5% |
| Financial fixed assets | 28 | €3,850 | €3,850 | = | 0.0% |
| Current assets | 29/58 | €14,901 | €32,063 | +€17,163 | +115.2% |
| Stocks and contracts in progress | 3 | €13,540 | €12,685 | -€855 | -6.3% |
| Stocks | 30/36 | €13,540 | €12,685 | -€855 | -6.3% |
| Amounts receivable within one year | 40/41 | €1,198 | €6,070 | +€4,873 | +406.9% |
| Trade receivables | 40 | - | €33 | +€33 | |
| Other amounts receivable | 41 | €1,198 | €6,038 | +€4,840 | +404.2% |
| Cash at bank and in hand | 54/58 | - | €7,774 | +€7,774 | |
| Deferred charges and accrued income | 490/1 | €163 | €5,533 | +€5,370 | +3297.8% |
| Total equity and liabilities | 10/49 | €175,717 | €162,309 | -€13,409 | -7.6% |
| Equity | 10/15 | €3,472 | -€28,681 | -€32,153 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €472 | -€31,681 | -€32,153 | |
| Amounts payable | 17/49 | €172,245 | €190,990 | +€18,744 | +10.9% |
| Amounts payable after more than one year | 17 | €110,237 | €93,782 | -€16,455 | -14.9% |
| Financial debts | 170/4 | €110,237 | €93,782 | -€16,455 | -14.9% |
| Amounts payable within one year | 42/48 | €62,008 | €97,208 | +€35,200 | +56.8% |
| Current portion of amounts payable after more than one year | 42 | €15,763 | €16,455 | +€693 | +4.4% |
| Financial debts | 43 | €39,342 | - | -€39,342 | |
| Credit institutions | 430/8 | €39,342 | - | -€39,342 | |
| Trade debts | 44 | €1,767 | €34,171 | +€32,404 | +1833.9% |
| Suppliers | 440/4 | €1,767 | €34,171 | +€32,404 | +1833.9% |
| Taxes, remuneration and social security | 45 | €1,653 | €1,994 | +€342 | +20.7% |
| Taxes | 450/3 | €118 | €899 | +€781 | +661.9% |
| Remuneration and social security | 454/9 | €1,535 | €1,095 | -€439 | -28.6% |
| Other amounts payable | 47/48 | €3,484 | €44,587 | +€41,104 | +1179.9% |
| Remuneration, social security and pensions | 62 | €20,826 | €2,333 | -€18,492 | -88.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,033 | €30,571 | +€7,538 | +32.7% |
| Other operating charges | 640/8 | €1,059 | €256 | -€803 | -75.8% |
| Gross operating margin | 9900 | €54,395 | €8,795 | -€45,599 | -83.8% |
| Operating profit (loss) | 9901 | €9,477 | -€24,365 | -€33,842 | |
| Financial income | 75/76B | €32 | €15 | -€17 | -53.5% |
| Recurring financial income | 75 | €32 | €15 | -€17 | -53.5% |
| Financial charges | 65/66B | €8,919 | €7,803 | -€1,116 | -12.5% |
| Recurring financial charges | 65 | €8,919 | €7,803 | -€1,116 | -12.5% |
| Profit (loss) for the period before taxes | 9903 | €590 | -€32,153 | -€32,743 | |
| Income taxes | 67/77 | €118 | - | -€118 | |
| Profit (loss) for the period | 9904 | €472 | -€32,153 | -€32,625 | |
| Profit (loss) for the period to be appropriated | 9905 | €472 | -€32,153 | -€32,625 |
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 10 October 2026 via checked.be.