Frituur HQ: 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 HQ
Largest movements
- Cash +€27,237
up €27,237 (+130%), from €20,919 to €48,156
mainly Net result for the year (+€32,723) and Depreciation (+€9,847)
- Tangible fixed assets -€9,847
down €9,847 (-24.7%), from €39,923 to €30,076
of which Furniture and vehicles: -€6,000
- Receivables within one year +€2,547
up €2,547 (+17.1%), from €14,937 to €17,484
of which Other amounts receivable: +€3,064
- Reserves +€45,000
new in 2025: €45,000
- Debts after one year -€13,261
down €13,261 (-42.8%), from €30,977 to €17,715
- Profit (loss) carried forward -€12,277
down €12,277 (-94.2%), from €13,030 to €753
- Other debts -€3,500
down €3,500 (-100%), from €3,500 to €0
- Tax, wage and social debts +€1,667
up €1,667 (+112%), from €1,485 to €3,152
of which Remuneration and social security: +€1,507
- Gross operating margin +€23,424
up €23,424 (+63.4%), from €36,962 to €60,386
- Taxes +€7,836
up €7,836 (+229%), from €3,420 to €11,256
- Staff costs -€2,703
down €2,703 (-97.6%), from €2,769 to €66
- Depreciation +€1,629
up €1,629 (+19.8%), from €8,217 to €9,847
- Financial charges +€1,029
up €1,029 (+37.1%), from €2,773 to €3,801
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 | €76,317 | €95,717 | +€19,399 | +25.4% |
| Fixed assets | 21/28 | €39,923 | €30,076 | -€9,847 | -24.7% |
| Tangible fixed assets | 22/27 | €39,923 | €30,076 | -€9,847 | -24.7% |
| Plant, machinery and equipment | 23 | €14,956 | €11,109 | -€3,847 | -25.7% |
| Furniture and vehicles | 24 | €24,967 | €18,967 | -€6,000 | -24.0% |
| Current assets | 29/58 | €36,394 | €65,640 | +€29,246 | +80.4% |
| Amounts receivable within one year | 40/41 | €14,937 | €17,484 | +€2,547 | +17.1% |
| Trade receivables | 40 | €517 | €0 | -€517 | -100% |
| Other amounts receivable | 41 | €14,420 | €17,484 | +€3,064 | +21.2% |
| Cash at bank and in hand | 54/58 | €20,919 | €48,156 | +€27,237 | +130% |
| Deferred charges and accrued income | 490/1 | €538 | €0 | -€538 | -100% |
| Total equity and liabilities | 10/49 | €76,317 | €95,717 | +€19,399 | +25.4% |
| Equity | 10/15 | €18,030 | €50,753 | +€32,723 | +181% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €45,000 | +€45,000 | |
| Distributable reserves | 133 | - | €45,000 | +€45,000 | |
| Profit (loss) carried forward | 14 | €13,030 | €753 | -€12,277 | -94.2% |
| Amounts payable | 17/49 | €58,288 | €44,964 | -€13,324 | -22.9% |
| Amounts payable after more than one year | 17 | €30,977 | €17,715 | -€13,261 | -42.8% |
| Financial debts | 170/4 | €30,977 | €17,715 | -€13,261 | -42.8% |
| Amounts payable within one year | 42/48 | €27,311 | €27,249 | -€62 | -0.2% |
| Current portion of amounts payable after more than one year | 42 | €16,664 | €17,086 | +€422 | +2.5% |
| Trade debts | 44 | €5,663 | €7,011 | +€1,349 | +23.8% |
| Suppliers | 440/4 | €5,663 | €7,011 | +€1,349 | +23.8% |
| Taxes, remuneration and social security | 45 | €1,485 | €3,152 | +€1,667 | +112% |
| Taxes | 450/3 | - | €160 | +€160 | |
| Remuneration and social security | 454/9 | €1,485 | €2,991 | +€1,507 | +101% |
| Other amounts payable | 47/48 | €3,500 | €0 | -€3,500 | -100% |
| Remuneration, social security and pensions | 62 | €2,769 | €66 | -€2,703 | -97.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,217 | €9,847 | +€1,629 | +19.8% |
| Other operating charges | 640/8 | €3,256 | €2,976 | -€280 | -8.6% |
| Gross operating margin | 9900 | €36,962 | €60,386 | +€23,424 | +63.4% |
| Operating profit (loss) | 9901 | €22,719 | €47,497 | +€24,778 | +109% |
| Financial income | 75/76B | €4 | €284 | +€280 | +7,800% |
| Recurring financial income | 75 | €4 | €284 | +€280 | +7,800% |
| Financial charges | 65/66B | €2,773 | €3,801 | +€1,029 | +37.1% |
| Recurring financial charges | 65 | €2,773 | €3,801 | +€1,029 | +37.1% |
| Profit (loss) for the period before taxes | 9903 | €19,950 | €43,979 | +€24,030 | +120% |
| Income taxes | 67/77 | €3,420 | €11,256 | +€7,836 | +229% |
| Profit (loss) for the period | 9904 | €16,530 | €32,723 | +€16,194 | +98.0% |
| Profit (loss) for the period to be appropriated | 9905 | €16,530 | €32,723 | +€16,194 | +98.0% |
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 1 November 2026 via checked.be.