FRITUUR ERIC: 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 ERIC
Largest movements
- Tangible fixed assets -€12,325
down €12,325 (-11.8%), from €104,186 to €91,861
- Cash -€11,381
down €11,381 (-43.3%), from €26,298 to €14,917
mainly Debts after one year (-€16,233) and Investment in fixed assets (net) (-€11,165)
- Debts after one year -€16,233
down €16,233 (-52.3%), from €31,024 to €14,790
- Profit (loss) carried forward -€10,558
down €10,558 (-9.0%), from €116,714 to €106,156
- Trade debts +€7,583
up €7,583 (+127.4%), from €5,951 to €13,534
- Other debts -€4,889
down €4,889 (-99.3%), from €4,923 to €34
- Gross operating margin -€14,420
down €14,420 (-8.7%), from €166,156 to €151,736
- Staff costs +€3,328
up €3,328 (+2.6%), from €129,101 to €132,429
- Depreciation -€2,331
down €2,331 (-9.0%), from €25,821 to €23,489
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 | €207,050 | €182,802 | -€24,248 | -11.7% |
| Fixed assets | 21/28 | €104,186 | €91,861 | -€12,325 | -11.8% |
| Tangible fixed assets | 22/27 | €104,186 | €91,861 | -€12,325 | -11.8% |
| Land and buildings | 22 | €35,938 | €31,295 | -€4,643 | -12.9% |
| Plant, machinery and equipment | 23 | €57,558 | €52,408 | -€5,150 | -8.9% |
| Furniture and vehicles | 24 | €10,691 | €8,159 | -€2,532 | -23.7% |
| Current assets | 29/58 | €102,864 | €90,940 | -€11,924 | -11.6% |
| Stocks and contracts in progress | 3 | €4,018 | €3,664 | -€354 | -8.8% |
| Stocks | 30/36 | €4,018 | €3,664 | -€354 | -8.8% |
| Amounts receivable within one year | 40/41 | €59,721 | €58,818 | -€903 | -1.5% |
| Trade receivables | 40 | €1,759 | €889 | -€870 | -49.5% |
| Other amounts receivable | 41 | €57,962 | €57,929 | -€33 | -0.1% |
| Cash at bank and in hand | 54/58 | €26,298 | €14,917 | -€11,381 | -43.3% |
| Deferred charges and accrued income | 490/1 | €12,827 | €13,541 | +€714 | +5.6% |
| Total equity and liabilities | 10/49 | €207,050 | €182,802 | -€24,248 | -11.7% |
| Equity | 10/15 | €139,308 | €128,750 | -€10,558 | -7.6% |
| Contributions | 10/11 | €18,925 | €18,925 | = | 0.0% |
| Reserves | 13 | €3,669 | €3,669 | = | 0.0% |
| Distributable reserves | 133 | €3,669 | €3,669 | = | 0.0% |
| Profit (loss) carried forward | 14 | €116,714 | €106,156 | -€10,558 | -9.0% |
| Amounts payable | 17/49 | €67,742 | €54,052 | -€13,690 | -20.2% |
| Amounts payable after more than one year | 17 | €31,024 | €14,790 | -€16,233 | -52.3% |
| Financial debts | 170/4 | €31,024 | €14,790 | -€16,233 | -52.3% |
| Amounts payable within one year | 42/48 | €36,718 | €39,262 | +€2,543 | +6.9% |
| Current portion of amounts payable after more than one year | 42 | €15,992 | €16,233 | +€242 | +1.5% |
| Trade debts | 44 | €5,951 | €13,534 | +€7,583 | +127.4% |
| Suppliers | 440/4 | €5,951 | €13,534 | +€7,583 | +127.4% |
| Advances received on contracts in progress | 46 | €335 | €380 | +€45 | +13.4% |
| Taxes, remuneration and social security | 45 | €9,518 | €9,080 | -€438 | -4.6% |
| Taxes | 450/3 | €1,906 | €1,180 | -€726 | -38.1% |
| Remuneration and social security | 454/9 | €7,611 | €7,899 | +€288 | +3.8% |
| Other amounts payable | 47/48 | €4,923 | €34 | -€4,889 | -99.3% |
| Non-recurring operating income | 76A | €826 | €0 | -€826 | -100.0% |
| Remuneration, social security and pensions | 62 | €129,101 | €132,429 | +€3,328 | +2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,821 | €23,489 | -€2,331 | -9.0% |
| Other operating charges | 640/8 | €2,480 | €2,463 | -€17 | -0.7% |
| Gross operating margin | 9900 | €166,156 | €151,736 | -€14,420 | -8.7% |
| Operating profit (loss) | 9901 | €8,754 | -€6,646 | -€15,399 | |
| Financial income | 75/76B | €8 | €28 | +€20 | +250.2% |
| Recurring financial income | 75 | €8 | €28 | +€20 | +250.2% |
| Financial charges | 65/66B | €4,134 | €3,941 | -€194 | -4.7% |
| Recurring financial charges | 65 | €4,134 | €3,941 | -€194 | -4.7% |
| Profit (loss) for the period before taxes | 9903 | €4,627 | -€10,558 | -€15,185 | |
| Profit (loss) for the period | 9904 | €4,627 | -€10,558 | -€15,185 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,627 | -€10,558 | -€15,185 |
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 9 October 2026 via checked.be.