FRITUUR JEM: 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 JEM
Largest movements
- Tangible fixed assets -€20,562
down €20,562 (-9.6%), from €213,116 to €192,554
of which Land and buildings: -€33,234
- Trade debts -€18,760
down €18,760 (-40.4%), from €46,475 to €27,716
- Debts after one year -€15,118
down €15,118 (-8.4%), from €180,856 to €165,738
- Other debts +€6,728
up €6,728 (+1,203%), from €559 to €7,288
- Current portion of long-term debt +€3,618
up €3,618 (+19.1%), from €18,920 to €22,538
- Gross operating margin +€35,168
up €35,168 (+118%), from €29,886 to €65,054
- Depreciation +€21,036
up €21,036 (+131%), from €16,056 to €37,091
- Staff costs +€10,287
up €10,287 (+1,126%), from €913 to €11,200
- Other operating charges +€4,323
up €4,323 (+822%), from €526 to €4,849
- Financial charges +€4,113
up €4,113 (+101%), from €4,054 to €8,167
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 | €270,138 | €249,774 | -€20,364 | -7.5% |
| Fixed assets | 21/28 | €213,116 | €192,554 | -€20,562 | -9.6% |
| Tangible fixed assets | 22/27 | €213,116 | €192,554 | -€20,562 | -9.6% |
| Land and buildings | 22 | €210,760 | €177,526 | -€33,234 | -15.8% |
| Plant, machinery and equipment | 23 | €1,441 | €833 | -€607 | -42.2% |
| Furniture and vehicles | 24 | €915 | €14,195 | +€13,279 | +1,451% |
| Current assets | 29/58 | €57,022 | €57,220 | +€198 | +0.3% |
| Stocks and contracts in progress | 3 | €4,075 | €2,111 | -€1,964 | -48.2% |
| Stocks | 30/36 | €4,075 | €2,111 | -€1,964 | -48.2% |
| Amounts receivable within one year | 40/41 | €51,430 | €51,436 | +€5 | 0.0% |
| Trade receivables | 40 | €900 | €905 | +€5 | +0.6% |
| Other amounts receivable | 41 | €50,530 | €50,530 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €392 | €2,851 | +€2,459 | +628% |
| Deferred charges and accrued income | 490/1 | €1,125 | €822 | -€303 | -26.9% |
| Total equity and liabilities | 10/49 | €270,138 | €249,774 | -€20,364 | -7.5% |
| Equity | 10/15 | €19,792 | €22,358 | +€2,566 | +13.0% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,792 | €13,358 | +€2,566 | +23.8% |
| Amounts payable | 17/49 | €250,346 | €227,415 | -€22,930 | -9.2% |
| Amounts payable after more than one year | 17 | €180,856 | €165,738 | -€15,118 | -8.4% |
| Financial debts | 170/4 | €180,856 | €165,738 | -€15,118 | -8.4% |
| Amounts payable within one year | 42/48 | €69,489 | €59,190 | -€10,300 | -14.8% |
| Current portion of amounts payable after more than one year | 42 | €18,920 | €22,538 | +€3,618 | +19.1% |
| Trade debts | 44 | €46,475 | €27,716 | -€18,760 | -40.4% |
| Suppliers | 440/4 | €46,475 | €27,716 | -€18,760 | -40.4% |
| Taxes, remuneration and social security | 45 | €3,534 | €1,648 | -€1,887 | -53.4% |
| Taxes | 450/3 | €2,966 | €988 | -€1,978 | -66.7% |
| Remuneration and social security | 454/9 | €568 | €660 | +€91 | +16.1% |
| Other amounts payable | 47/48 | €559 | €7,288 | +€6,728 | +1,203% |
| Accrued charges and deferred income | 492/3 | - | €2,488 | +€2,488 | |
| Remuneration, social security and pensions | 62 | €913 | €11,200 | +€10,287 | +1,126% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,056 | €37,091 | +€21,036 | +131% |
| Other operating charges | 640/8 | €526 | €4,849 | +€4,323 | +822% |
| Gross operating margin | 9900 | €29,886 | €65,054 | +€35,168 | +118% |
| Operating profit (loss) | 9901 | €12,392 | €11,914 | -€478 | -3.9% |
| Financial income | 75/76B | - | €10 | +€10 | |
| Recurring financial income | 75 | - | €10 | +€10 | |
| Financial charges | 65/66B | €4,054 | €8,167 | +€4,113 | +101% |
| Recurring financial charges | 65 | €4,054 | €8,167 | +€4,113 | +101% |
| Profit (loss) for the period before taxes | 9903 | €8,338 | €3,757 | -€4,581 | -54.9% |
| Income taxes | 67/77 | €1,814 | €1,191 | -€623 | -34.3% |
| Profit (loss) for the period | 9904 | €6,523 | €2,566 | -€3,957 | -60.7% |
| Profit (loss) for the period to be appropriated | 9905 | €6,523 | €2,566 | -€3,957 | -60.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.