FRITUUR GUSTA: 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 GUSTA
Largest movements
- Tangible fixed assets +€47,017
up €47,017 (+104%), from €45,222 to €92,239
of which Furniture and vehicles: +€45,637
- Cash -€35,516
down €35,516 (-42.3%), from €83,891 to €48,375
mainly Investment in fixed assets (net) (-€63,140) and Contributions, distributions and other (-€15,000)
- Receivables within one year +€5,415
up €5,415 (+372%), from €1,455 to €6,870
of which Other amounts receivable: +€5,750
- Intangible fixed assets -€5,000
down €5,000 (-14.9%), from €33,521 to €28,521
- Other debts +€12,947
up €12,947 (+551%), from €2,351 to €15,297
- Debts after one year -€12,000
down €12,000 (-15.6%), from €77,000 to €65,000
- Trade debts +€4,815
up €4,815 (+32.4%), from €14,880 to €19,695
- Tax, wage and social debts +€4,101
up €4,101 (+32.6%), from €12,596 to €16,697
of which Taxes: +€7,548
- Reserves +€2,942
up €2,942 (+7.4%), from €39,757 to €42,699
- Depreciation +€5,801
up €5,801 (+37.3%), from €15,541 to €21,342
- Gross operating margin +€1,972
up €1,972 (+4.2%), from €47,073 to €49,045
- Taxes -€797
down €797 (-10.8%), from €7,394 to €6,597
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 | €168,707 | €181,526 | +€12,819 | +7.6% |
| Formation expenses | 20 | €373 | €154 | -€219 | -58.7% |
| Fixed assets | 21/28 | €78,743 | €120,760 | +€42,017 | +53.4% |
| Intangible fixed assets | 21 | €33,521 | €28,521 | -€5,000 | -14.9% |
| Tangible fixed assets | 22/27 | €45,222 | €92,239 | +€47,017 | +104% |
| Plant, machinery and equipment | 23 | €43,186 | €44,566 | +€1,380 | +3.2% |
| Furniture and vehicles | 24 | €2,036 | €47,673 | +€45,637 | +2,242% |
| Current assets | 29/58 | €89,591 | €60,612 | -€28,979 | -32.3% |
| Stocks and contracts in progress | 3 | €4,235 | €4,235 | = | 0.0% |
| Stocks | 30/36 | €4,235 | €4,235 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,455 | €6,870 | +€5,415 | +372% |
| Trade receivables | 40 | €1,455 | €1,120 | -€335 | -23.0% |
| Other amounts receivable | 41 | - | €5,750 | +€5,750 | |
| Cash at bank and in hand | 54/58 | €83,891 | €48,375 | -€35,516 | -42.3% |
| Deferred charges and accrued income | 490/1 | €10 | €1,132 | +€1,122 | +11,335% |
| Total equity and liabilities | 10/49 | €168,707 | €181,526 | +€12,819 | +7.6% |
| Equity | 10/15 | €49,757 | €52,699 | +€2,942 | +5.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €39,757 | €42,699 | +€2,942 | +7.4% |
| Distributable reserves | 133 | €39,757 | €42,699 | +€2,942 | +7.4% |
| Amounts payable | 17/49 | €118,950 | €128,827 | +€9,877 | +8.3% |
| Amounts payable after more than one year | 17 | €77,000 | €65,000 | -€12,000 | -15.6% |
| Financial debts | 170/4 | €77,000 | €65,000 | -€12,000 | -15.6% |
| Amounts payable within one year | 42/48 | €41,827 | €63,689 | +€21,863 | +52.3% |
| Current portion of amounts payable after more than one year | 42 | €12,000 | €12,000 | = | 0.0% |
| Trade debts | 44 | €14,880 | €19,695 | +€4,815 | +32.4% |
| Suppliers | 440/4 | €14,880 | €19,695 | +€4,815 | +32.4% |
| Taxes, remuneration and social security | 45 | €12,596 | €16,697 | +€4,101 | +32.6% |
| Taxes | 450/3 | €9,149 | €16,697 | +€7,548 | +82.5% |
| Remuneration and social security | 454/9 | €3,447 | - | -€3,447 | |
| Other amounts payable | 47/48 | €2,351 | €15,297 | +€12,947 | +551% |
| Accrued charges and deferred income | 492/3 | €124 | €138 | +€14 | +11.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,541 | €21,342 | +€5,801 | +37.3% |
| Other operating charges | 640/8 | €928 | €1,225 | +€298 | +32.1% |
| Gross operating margin | 9900 | €47,073 | €49,045 | +€1,972 | +4.2% |
| Operating profit (loss) | 9901 | €30,605 | €26,478 | -€4,127 | -13.5% |
| Financial income | 75/76B | €348 | €15 | -€333 | -95.6% |
| Recurring financial income | 75 | €348 | €15 | -€333 | -95.6% |
| Financial charges | 65/66B | €1,781 | €1,954 | +€173 | +9.7% |
| Recurring financial charges | 65 | €1,781 | €1,954 | +€173 | +9.7% |
| Profit (loss) for the period before taxes | 9903 | €29,172 | €24,539 | -€4,633 | -15.9% |
| Income taxes | 67/77 | €7,394 | €6,597 | -€797 | -10.8% |
| Profit (loss) for the period | 9904 | €21,778 | €17,942 | -€3,835 | -17.6% |
| Profit (loss) for the period to be appropriated | 9905 | €21,778 | €17,942 | -€3,835 | -17.6% |
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 24 October 2026 via checked.be.