Frituur JB: 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 JB
Largest movements
- Intangible fixed assets -€10,632
down €10,632 (-12.9%), from €82,396 to €71,764
- Receivables within one year +€2,886
up €2,886 (+4.0%), from €72,732 to €75,618
of which Other amounts receivable: +€5,435
- Cash +€1,616
up €1,616 (+62.9%), from €2,571 to €4,187
mainly Depreciation (+€11,948) and Tax, wage and social debts (+€632)
- Debts after one year -€5,379
down €5,379 (-6.3%), from €85,164 to €79,785
- Gross operating margin +€11,700
up €11,700 (+223%), from €5,257 to €16,957
- Financial charges -€235
down €235 (-5.2%), from €4,536 to €4,301
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 | €160,318 | €154,155 | -€6,163 | -3.8% |
| Fixed assets | 21/28 | €85,015 | €73,440 | -€11,575 | -13.6% |
| Intangible fixed assets | 21 | €82,396 | €71,764 | -€10,632 | -12.9% |
| Tangible fixed assets | 22/27 | €2,619 | €1,676 | -€943 | -36.0% |
| Land and buildings | 22 | €729 | €365 | -€364 | -49.9% |
| Plant, machinery and equipment | 23 | €466 | €664 | +€198 | +42.5% |
| Furniture and vehicles | 24 | €1,424 | €647 | -€777 | -54.6% |
| Current assets | 29/58 | €75,303 | €80,715 | +€5,412 | +7.2% |
| Amounts receivable within one year | 40/41 | €72,732 | €75,618 | +€2,886 | +4.0% |
| Trade receivables | 40 | €4,759 | €2,210 | -€2,549 | -53.6% |
| Other amounts receivable | 41 | €67,973 | €73,408 | +€5,435 | +8.0% |
| Cash at bank and in hand | 54/58 | €2,571 | €4,187 | +€1,616 | +62.9% |
| Deferred charges and accrued income | 490/1 | - | €910 | +€910 | |
| Total equity and liabilities | 10/49 | €160,318 | €154,155 | -€6,163 | -3.8% |
| Equity | 10/15 | €64,436 | €64,077 | -€359 | -0.6% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €4,000 | €4,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,000 | €4,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,436 | €20,077 | -€359 | -1.8% |
| Amounts payable | 17/49 | €95,882 | €90,078 | -€5,804 | -6.1% |
| Amounts payable after more than one year | 17 | €85,164 | €79,785 | -€5,379 | -6.3% |
| Financial debts | 170/4 | €85,164 | €79,785 | -€5,379 | -6.3% |
| Amounts payable within one year | 42/48 | €9,218 | €8,793 | -€425 | -4.6% |
| Current portion of amounts payable after more than one year | 42 | €5,128 | €5,379 | +€251 | +4.9% |
| Trade debts | 44 | €4,076 | €2,768 | -€1,308 | -32.1% |
| Suppliers | 440/4 | €4,076 | €2,768 | -€1,308 | -32.1% |
| Taxes, remuneration and social security | 45 | €14 | €646 | +€632 | +4,514% |
| Taxes | 450/3 | €14 | €646 | +€632 | +4,514% |
| Accrued charges and deferred income | 492/3 | €1,500 | €1,500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,972 | €11,948 | -€24 | -0.2% |
| Other operating charges | 640/8 | €1,169 | €1,067 | -€102 | -8.7% |
| Gross operating margin | 9900 | €5,257 | €16,957 | +€11,700 | +223% |
| Operating profit (loss) | 9901 | -€7,884 | €3,942 | +€11,826 | |
| Financial charges | 65/66B | €4,536 | €4,301 | -€235 | -5.2% |
| Recurring financial charges | 65 | €4,536 | €4,301 | -€235 | -5.2% |
| Profit (loss) for the period before taxes | 9903 | -€12,420 | -€359 | +€12,061 | +97.1% |
| Income taxes | 67/77 | €75 | - | -€75 | |
| Profit (loss) for the period | 9904 | -€12,495 | -€359 | +€12,136 | +97.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,495 | -€359 | +€12,136 | +97.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.