FRITUUR HOOGSTRAAT: 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 HOOGSTRAAT
Largest movements
- Cash +€85,289
up €85,289 (+597%), from €14,296 to €99,585
mainly Net result for the year (+€61,459) and Trade debts (+€33,190)
- Tangible fixed assets -€34,829
down €34,829 (-64.2%), from €54,231 to €19,402
of which Furniture and vehicles: -€42,674
- Receivables within one year +€12,884
up €12,884 (+70.6%), from €18,245 to €31,129
of which Other amounts receivable: +€22,980
- Deferred charges and accrued income -€2,647
down €2,647 (-87.6%), from €3,022 to €375
- Financial fixed assets +€2,616
new in 2025: €2,616
- Profit (loss) carried forward +€61,459
up €61,459 (+331%), from €18,584 to €80,043
- Trade debts +€33,190
up €33,190 (+4,915%), from €675 to €33,865
- Debts after one year -€16,307
down €16,307 (-100%), from €16,307 to €0
- Reserves -€10,172
down €10,172 (-47.2%), from €21,549 to €11,377
- Current portion of long-term debt -€8,954
down €8,954 (-100%), from €8,954 to €0
- Gross operating margin +€95,480
up €95,480 (+198%), from €48,247 to €143,727
- Taxes +€19,717
up €19,717 (+373%), from €5,279 to €24,996
- Staff costs +€16,877
up €16,877 (+602%), from €2,803 to €19,680
- Depreciation -€4,795
down €4,795 (-44.3%), from €10,821 to €6,026
- Other operating charges -€1,600
down €1,600 (-44.8%), from €3,572 to €1,972
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 | €91,007 | €155,671 | +€64,663 | +71.1% |
| Fixed assets | 21/28 | €54,231 | €22,018 | -€32,213 | -59.4% |
| Tangible fixed assets | 22/27 | €54,231 | €19,402 | -€34,829 | -64.2% |
| Land and buildings | 22 | - | €9,498 | +€9,498 | |
| Plant, machinery and equipment | 23 | €7,367 | €5,715 | -€1,652 | -22.4% |
| Furniture and vehicles | 24 | €46,864 | €4,190 | -€42,674 | -91.1% |
| Financial fixed assets | 28 | - | €2,616 | +€2,616 | |
| Current assets | 29/58 | €36,776 | €133,652 | +€96,876 | +263% |
| Stocks and contracts in progress | 3 | €1,214 | €2,563 | +€1,349 | +111% |
| Stocks | 30/36 | €1,214 | €2,563 | +€1,349 | +111% |
| Amounts receivable within one year | 40/41 | €18,245 | €31,129 | +€12,884 | +70.6% |
| Trade receivables | 40 | €18,245 | €8,149 | -€10,096 | -55.3% |
| Other amounts receivable | 41 | €0 | €22,980 | +€22,980 | |
| Cash at bank and in hand | 54/58 | €14,296 | €99,585 | +€85,289 | +597% |
| Deferred charges and accrued income | 490/1 | €3,022 | €375 | -€2,647 | -87.6% |
| Total equity and liabilities | 10/49 | €91,007 | €155,671 | +€64,663 | +71.1% |
| Equity | 10/15 | €58,733 | €110,020 | +€51,287 | +87.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €21,549 | €11,377 | -€10,172 | -47.2% |
| Distributable reserves | 133 | €21,549 | €11,377 | -€10,172 | -47.2% |
| Profit (loss) carried forward | 14 | €18,584 | €80,043 | +€61,459 | +331% |
| Amounts payable | 17/49 | €32,275 | €45,650 | +€13,376 | +41.4% |
| Amounts payable after more than one year | 17 | €16,307 | €0 | -€16,307 | -100% |
| Financial debts | 170/4 | €16,307 | €0 | -€16,307 | -100% |
| Amounts payable within one year | 42/48 | €15,968 | €45,650 | +€29,683 | +186% |
| Current portion of amounts payable after more than one year | 42 | €8,954 | €0 | -€8,954 | -100% |
| Trade debts | 44 | €675 | €33,865 | +€33,190 | +4,915% |
| Suppliers | 440/4 | €675 | €33,865 | +€33,190 | +4,915% |
| Taxes, remuneration and social security | 45 | €3,188 | €10,409 | +€7,220 | +226% |
| Taxes | 450/3 | €2,983 | €6,656 | +€3,673 | +123% |
| Remuneration and social security | 454/9 | €205 | €3,753 | +€3,548 | +1,728% |
| Other amounts payable | 47/48 | €3,150 | €1,376 | -€1,774 | -56.3% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €2,803 | €19,680 | +€16,877 | +602% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,821 | €6,026 | -€4,795 | -44.3% |
| Other operating charges | 640/8 | €3,572 | €1,972 | -€1,600 | -44.8% |
| Non-recurring operating charges | 66A | - | €25,985 | +€25,985 | |
| Gross operating margin | 9900 | €48,247 | €143,727 | +€95,480 | +198% |
| Operating profit (loss) | 9901 | €31,050 | €90,063 | +€59,014 | +190% |
| Financial income | 75/76B | €3 | €23 | +€20 | +583% |
| Recurring financial income | 75 | €3 | €23 | +€20 | +583% |
| Financial charges | 65/66B | €4,225 | €3,632 | -€594 | -14.0% |
| Recurring financial charges | 65 | €4,225 | €3,632 | -€594 | -14.0% |
| Profit (loss) for the period before taxes | 9903 | €26,828 | €86,455 | +€59,627 | +222% |
| Income taxes | 67/77 | €5,279 | €24,996 | +€19,717 | +373% |
| Profit (loss) for the period | 9904 | €21,549 | €61,459 | +€39,911 | +185% |
| Profit (loss) for the period to be appropriated | 9905 | €21,549 | €61,459 | +€39,911 | +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 28 October 2026 via checked.be.