FRITUUR JAN: 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 JAN
Largest movements
- Receivables after one year +€28,561
up €28,561 (+8.1%), from €351,513 to €380,075
- Tangible fixed assets -€8,676
down €8,676 (-27.9%), from €31,057 to €22,381
of which Plant, machinery and equipment: -€7,448
- Cash -€7,950
down €7,950 (-23.8%), from €33,379 to €25,429
mainly Receivables after one year (-€28,561) and Debts after one year (-€6,463)
- Reserves +€19,729
up €19,729 (+5.3%), from €369,214 to €388,943
of which Distributable reserves: +€19,729
- Debts after one year -€6,463
down €6,463 (-29.7%), from €21,736 to €15,273
- Staff costs +€11,631
up €11,631 (+229%), from €5,079 to €16,711
- Gross operating margin +€3,862
up €3,862 (+7.4%), from €52,389 to €56,251
- Other operating charges +€1,968
up €1,968 (+60.0%), from €3,281 to €5,249
- Taxes -€1,508
down €1,508 (-15.6%), from €9,692 to €8,183
- Financial charges -€671
down €671 (-16.4%), from €4,102 to €3,431
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 | €428,082 | €438,543 | +€10,461 | +2.4% |
| Fixed assets | 21/28 | €31,356 | €22,680 | -€8,676 | -27.7% |
| Tangible fixed assets | 22/27 | €31,057 | €22,381 | -€8,676 | -27.9% |
| Plant, machinery and equipment | 23 | €28,596 | €21,148 | -€7,448 | -26.0% |
| Furniture and vehicles | 24 | €1,479 | €496 | -€983 | -66.5% |
| Other tangible fixed assets | 26 | €982 | €737 | -€245 | -25.0% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €396,725 | €415,863 | +€19,137 | +4.8% |
| Amounts receivable after more than one year | 29 | €351,513 | €380,075 | +€28,561 | +8.1% |
| Other amounts receivable | 291 | €351,513 | €380,075 | +€28,561 | +8.1% |
| Stocks and contracts in progress | 3 | €7,400 | €5,819 | -€1,581 | -21.4% |
| Stocks | 30/36 | €7,400 | €5,819 | -€1,581 | -21.4% |
| Amounts receivable within one year | 40/41 | €2,880 | €3,086 | +€206 | +7.2% |
| Trade receivables | 40 | €415 | €0 | -€415 | -100% |
| Other amounts receivable | 41 | €2,465 | €3,086 | +€621 | +25.2% |
| Cash at bank and in hand | 54/58 | €33,379 | €25,429 | -€7,950 | -23.8% |
| Deferred charges and accrued income | 490/1 | €1,553 | €1,454 | -€99 | -6.3% |
| Total equity and liabilities | 10/49 | €428,082 | €438,543 | +€10,461 | +2.4% |
| Equity | 10/15 | €381,614 | €401,343 | +€19,729 | +5.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €369,214 | €388,943 | +€19,729 | +5.3% |
| Tax-exempt reserves | 132 | €1,110 | €1,110 | = | 0.0% |
| Distributable reserves | 133 | €368,105 | €387,833 | +€19,729 | +5.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €46,467 | €37,200 | -€9,267 | -19.9% |
| Amounts payable after more than one year | 17 | €21,736 | €15,273 | -€6,463 | -29.7% |
| Financial debts | 170/4 | €21,736 | €15,273 | -€6,463 | -29.7% |
| Amounts payable within one year | 42/48 | €24,731 | €21,927 | -€2,804 | -11.3% |
| Current portion of amounts payable after more than one year | 42 | €17,960 | €13,996 | -€3,964 | -22.1% |
| Trade debts | 44 | €4,992 | €6,026 | +€1,034 | +20.7% |
| Suppliers | 440/4 | €4,992 | €6,026 | +€1,034 | +20.7% |
| Taxes, remuneration and social security | 45 | €897 | €950 | +€53 | +5.9% |
| Taxes | 450/3 | €848 | €950 | +€102 | +12.0% |
| Remuneration and social security | 454/9 | €49 | €0 | -€49 | -100% |
| Other amounts payable | 47/48 | €883 | €955 | +€72 | +8.1% |
| Remuneration, social security and pensions | 62 | €5,079 | €16,711 | +€11,631 | +229% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,852 | €8,676 | -€176 | -2.0% |
| Other operating charges | 640/8 | €3,281 | €5,249 | +€1,968 | +60.0% |
| Gross operating margin | 9900 | €52,389 | €56,251 | +€3,862 | +7.4% |
| Operating profit (loss) | 9901 | €35,176 | €25,615 | -€9,562 | -27.2% |
| Financial income | 75/76B | €6,249 | €6,561 | +€312 | +5.0% |
| Recurring financial income | 75 | €6,249 | €6,561 | +€312 | +5.0% |
| Financial charges | 65/66B | €4,102 | €3,431 | -€671 | -16.4% |
| Recurring financial charges | 65 | €4,102 | €3,431 | -€671 | -16.4% |
| Profit (loss) for the period before taxes | 9903 | €37,324 | €28,745 | -€8,578 | -23.0% |
| Income taxes | 67/77 | €9,692 | €8,183 | -€1,508 | -15.6% |
| Profit (loss) for the period | 9904 | €27,632 | €20,562 | -€7,070 | -25.6% |
| Profit (loss) for the period to be appropriated | 9905 | €27,632 | €20,562 | -€7,070 | -25.6% |
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 21 October 2026 via checked.be.