FRITUUR GEMEENTEPLEIN: 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 GEMEENTEPLEIN
Largest movements
- Tangible fixed assets -€28,486
down €28,486 (-17.3%), from €164,306 to €135,819
- Receivables after one year -€12,650
down €12,650 (-23.5%), from €53,776 to €41,126
- Debts after one year -€25,688
down €25,688 (-27.3%), from €94,260 to €68,572
- Current portion of long-term debt -€7,483
down €7,483 (-22.4%), from €33,431 to €25,948
- Tax, wage and social debts -€5,778
down €5,778 (-59.0%), from €9,794 to €4,016
of which Remuneration and social security: -€3,764
- Financial charges -€11,541
down €11,541 (-64.8%), from €17,817 to €6,276
of which Non-recurring financial charges: -€13,167
- Depreciation +€9,795
up €9,795 (+47.6%), from €20,591 to €30,386
- Staff costs +€7,975
up €7,975 (+18.5%), from €43,139 to €51,114
- Gross operating margin -€7,682
down €7,682 (-7.7%), from €99,589 to €91,908
- Taxes -€2,667
down €2,667 (-53.3%), from €5,001 to €2,334
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 | €416,843 | €377,297 | -€39,546 | -9.5% |
| Fixed assets | 21/28 | €167,503 | €139,017 | -€28,486 | -17.0% |
| Tangible fixed assets | 22/27 | €164,306 | €135,819 | -€28,486 | -17.3% |
| Land and buildings | 22 | €50,064 | €42,544 | -€7,519 | -15.0% |
| Plant, machinery and equipment | 23 | €58,492 | €49,591 | -€8,901 | -15.2% |
| Furniture and vehicles | 24 | €599 | €351 | -€248 | -41.4% |
| Leasing and similar rights | 25 | €55,152 | €43,333 | -€11,818 | -21.4% |
| Financial fixed assets | 28 | €3,198 | €3,198 | = | 0.0% |
| Current assets | 29/58 | €249,340 | €238,280 | -€11,060 | -4.4% |
| Amounts receivable after more than one year | 29 | €53,776 | €41,126 | -€12,650 | -23.5% |
| Other amounts receivable | 291 | €53,776 | €41,126 | -€12,650 | -23.5% |
| Stocks and contracts in progress | 3 | €3,816 | €4,611 | +€795 | +20.8% |
| Stocks | 30/36 | €3,816 | €4,611 | +€795 | +20.8% |
| Amounts receivable within one year | 40/41 | €55,389 | €54,745 | -€644 | -1.2% |
| Trade receivables | 40 | €4,443 | €2,614 | -€1,829 | -41.2% |
| Other amounts receivable | 41 | €50,946 | €52,132 | +€1,186 | +2.3% |
| Cash at bank and in hand | 54/58 | €134,002 | €135,474 | +€1,472 | +1.1% |
| Deferred charges and accrued income | 490/1 | €2,356 | €2,323 | -€33 | -1.4% |
| Total equity and liabilities | 10/49 | €416,843 | €377,297 | -€39,546 | -9.5% |
| Equity | 10/15 | €268,171 | €264,915 | -€3,255 | -1.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €249,571 | €246,315 | -€3,255 | -1.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €247,711 | €244,455 | -€3,255 | -1.3% |
| Amounts payable | 17/49 | €148,673 | €112,382 | -€36,291 | -24.4% |
| Amounts payable after more than one year | 17 | €94,260 | €68,572 | -€25,688 | -27.3% |
| Financial debts | 170/4 | €94,260 | €68,572 | -€25,688 | -27.3% |
| Amounts payable within one year | 42/48 | €54,413 | €43,810 | -€10,602 | -19.5% |
| Current portion of amounts payable after more than one year | 42 | €33,431 | €25,948 | -€7,483 | -22.4% |
| Trade debts | 44 | €11,188 | €13,846 | +€2,658 | +23.8% |
| Suppliers | 440/4 | €11,188 | €13,846 | +€2,658 | +23.8% |
| Taxes, remuneration and social security | 45 | €9,794 | €4,016 | -€5,778 | -59.0% |
| Taxes | 450/3 | €5,001 | €2,987 | -€2,014 | -40.3% |
| Remuneration and social security | 454/9 | €4,793 | €1,029 | -€3,764 | -78.5% |
| Remuneration, social security and pensions | 62 | €43,139 | €51,114 | +€7,975 | +18.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,591 | €30,386 | +€9,795 | +47.6% |
| Other operating charges | 640/8 | €5,723 | €5,053 | -€670 | -11.7% |
| Gross operating margin | 9900 | €99,589 | €91,908 | -€7,682 | -7.7% |
| Operating profit (loss) | 9901 | €30,137 | €5,354 | -€24,782 | -82.2% |
| Financial income | 75/76B | €557 | €0 | -€557 | -100.0% |
| Recurring financial income | 75 | €557 | €0 | -€557 | -100.0% |
| Financial charges | 65/66B | €17,817 | €6,276 | -€11,541 | -64.8% |
| Recurring financial charges | 65 | €4,650 | €6,276 | +€1,626 | +35.0% |
| Non-recurring financial charges | 66B | €13,167 | - | -€13,167 | |
| Profit (loss) for the period before taxes | 9903 | €12,877 | -€921 | -€13,799 | |
| Income taxes | 67/77 | €5,001 | €2,334 | -€2,667 | -53.3% |
| Profit (loss) for the period | 9904 | €7,876 | -€3,255 | -€11,131 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,876 | -€3,255 | -€11,131 |
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 22 October 2026 via checked.be.