Frituur Ellen: 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 Ellen
Largest movements
- Receivables within one year +€56,979
up €56,979 (+130%), from €43,748 to €100,726
of which Other amounts receivable: +€47,227
- Cash +€10,026
up €10,026 (+21.7%), from €46,309 to €56,335
mainly Net result for the year (+€46,091) and Tax, wage and social debts (+€14,035)
- Stocks and contracts -€9,889
down €9,889 (-48.5%), from €20,395 to €10,506
- Profit (loss) carried forward +€46,091
up €46,091 (+108%), from €42,658 to €88,749
- Tax, wage and social debts +€14,035
up €14,035 (+98.4%), from €14,258 to €28,294
of which Taxes: +€10,923
- Advances received -€3,421
no longer reported in 2025 (was €3,421)
- Trade debts +€1,783
up €1,783 (+7.6%), from €23,378 to €25,161
- Gross operating margin +€74,176
up €74,176 (+96.6%), from €76,819 to €150,995
- Staff costs +€54,033
up €54,033 (+236%), from €22,923 to €76,956
- Other operating charges +€9,768
up €9,768 (+345%), from €2,828 to €12,595
- Taxes +€4,025
up €4,025 (+38.7%), from €10,390 to €14,415
- Financial income +€2,071
up €2,071 (+147%), from €1,405 to €3,476
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 | €115,965 | €174,454 | +€58,489 | +50.4% |
| Fixed assets | 21/28 | €5,514 | €6,887 | +€1,373 | +24.9% |
| Tangible fixed assets | 22/27 | €3,064 | €4,437 | +€1,373 | +44.8% |
| Plant, machinery and equipment | 23 | €3,064 | €2,248 | -€815 | -26.6% |
| Other tangible fixed assets | 26 | - | €2,188 | +€2,188 | |
| Financial fixed assets | 28 | €2,450 | €2,450 | = | 0.0% |
| Current assets | 29/58 | €110,451 | €167,567 | +€57,116 | +51.7% |
| Stocks and contracts in progress | 3 | €20,395 | €10,506 | -€9,889 | -48.5% |
| Stocks | 30/36 | €20,395 | €10,506 | -€9,889 | -48.5% |
| Amounts receivable within one year | 40/41 | €43,748 | €100,726 | +€56,979 | +130% |
| Trade receivables | 40 | €5,346 | €15,097 | +€9,751 | +182% |
| Other amounts receivable | 41 | €38,402 | €85,629 | +€47,227 | +123% |
| Cash at bank and in hand | 54/58 | €46,309 | €56,335 | +€10,026 | +21.7% |
| Total equity and liabilities | 10/49 | €115,965 | €174,454 | +€58,489 | +50.4% |
| Equity | 10/15 | €74,908 | €120,999 | +€46,091 | +61.5% |
| Contributions | 10/11 | €16,700 | €16,700 | = | 0.0% |
| Reserves | 13 | €15,550 | €15,550 | = | 0.0% |
| Distributable reserves | 133 | €15,550 | €15,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,658 | €88,749 | +€46,091 | +108% |
| Amounts payable | 17/49 | €41,057 | €53,455 | +€12,398 | +30.2% |
| Amounts payable within one year | 42/48 | €41,057 | €53,455 | +€12,398 | +30.2% |
| Trade debts | 44 | €23,378 | €25,161 | +€1,783 | +7.6% |
| Suppliers | 440/4 | €23,378 | €25,161 | +€1,783 | +7.6% |
| Advances received on contracts in progress | 46 | €3,421 | - | -€3,421 | |
| Taxes, remuneration and social security | 45 | €14,258 | €28,294 | +€14,035 | +98.4% |
| Taxes | 450/3 | €14,258 | €25,182 | +€10,923 | +76.6% |
| Remuneration and social security | 454/9 | - | €3,112 | +€3,112 | |
| Remuneration, social security and pensions | 62 | €22,923 | €76,956 | +€54,033 | +236% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €815 | €1,027 | +€212 | +26.0% |
| Other operating charges | 640/8 | €2,828 | €12,595 | +€9,768 | +345% |
| Gross operating margin | 9900 | €76,819 | €150,995 | +€74,176 | +96.6% |
| Operating profit (loss) | 9901 | €50,253 | €60,417 | +€10,163 | +20.2% |
| Financial income | 75/76B | €1,405 | €3,476 | +€2,071 | +147% |
| Recurring financial income | 75 | €1,405 | €3,476 | +€2,071 | +147% |
| Financial charges | 65/66B | €4,509 | €3,386 | -€1,123 | -24.9% |
| Recurring financial charges | 65 | €4,509 | €3,386 | -€1,123 | -24.9% |
| Profit (loss) for the period before taxes | 9903 | €47,149 | €60,506 | +€13,357 | +28.3% |
| Income taxes | 67/77 | €10,390 | €14,415 | +€4,025 | +38.7% |
| Profit (loss) for the period | 9904 | €36,759 | €46,091 | +€9,332 | +25.4% |
| Profit (loss) for the period to be appropriated | 9905 | €36,759 | €46,091 | +€9,332 | +25.4% |
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 26 October 2026 via checked.be.