FRITUUR JOHAN DENIS: what changed
What changed
FRITUUR JOHAN DENIS
NACE 56.112, Limited-service restaurants, excluding mobile food services
filed annual accounts (NBB)
Net result for the year
€20,727
2024 · €21,356-€628
Equity
€16,841
2024 · -€3,886+€20,727
Cash
€39,040
2024 · €102,818-€63,778
Balance sheet total
€83,890
2024 · €167,102-€83,212
Largest movements
Assets
- Cash -€63,778
down €63,778 (-62.0%), from €102,818 to €39,040
mainly Other debts (-€92,559) and Current portion of long-term debt (-€8,960)
- Tangible fixed assets -€20,807
down €20,807 (-41.7%), from €49,923 to €29,116
- Intangible fixed assets -€4,000
down €4,000 (-50.0%), from €8,000 to €4,000
- Financial fixed assets +€3,060
new in 2025: €3,060
- Stocks and contracts +€2,003
up €2,003 (+43.7%), from €4,579 to €6,582
Equity and liabilities
- Other debts -€92,559
down €92,559 (-58.9%), from €157,194 to €64,635
- Profit (loss) carried forward +€20,727
up €20,727 (+99.0%), from -€20,946 to -€219
- Current portion of long-term debt -€8,960
down €8,960 (-100%), from €8,960 to €0
- Trade debts -€2,513
down €2,513 (-52.5%), from €4,787 to €2,273
Income statement
- Gross operating margin -€3,054
down €3,054 (-5.9%), from €51,533 to €48,479
- Depreciation -€2,948
down €2,948 (-10.6%), from €27,754 to €24,807
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€21,356
Gross operating margin
-€3,054
Depreciation
+€2,948
Other operating charges
-€327
Financial income
+€0
Financial charges
-€175
Taxes
-€20
Result 2025
€20,727
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€51,758
Investment
-€3,060
Financing
-€8,960
Cash 2024
€102,818
From operations (derived)
-€51,758
Net result for the year
+€20,727
Depreciation
+€24,807
Stocks and contracts
-€2,003
Receivables within one year
-€239
Smaller working-capital items
+€22
Trade debts
-€2,513
Other debts
-€92,559
Investment (derived)
-€3,060
Investment in fixed assets (net)
-€3,060
Financing
-€8,960
Current portion of long-term debt
-€8,960
Cash 2025
€39,040
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €167,102 | €83,890 | -€83,212 | -49.8% |
| Fixed assets | 21/28 | €57,923 | €36,176 | -€21,747 | -37.5% |
| Intangible fixed assets | 21 | €8,000 | €4,000 | -€4,000 | -50.0% |
| Tangible fixed assets | 22/27 | €49,923 | €29,116 | -€20,807 | -41.7% |
| Land and buildings | 22 | €8,226 | €6,525 | -€1,701 | -20.7% |
| Plant, machinery and equipment | 23 | €14,369 | €5,401 | -€8,969 | -62.4% |
| Furniture and vehicles | 24 | €27,328 | €17,191 | -€10,137 | -37.1% |
| Financial fixed assets | 28 | - | €3,060 | +€3,060 | |
| Current assets | 29/58 | €109,179 | €47,714 | -€61,466 | -56.3% |
| Stocks and contracts in progress | 3 | €4,579 | €6,582 | +€2,003 | +43.7% |
| Stocks | 30/36 | €4,579 | €6,582 | +€2,003 | +43.7% |
| Amounts receivable within one year | 40/41 | €83 | €321 | +€239 | +289% |
| Other amounts receivable | 41 | €83 | €321 | +€239 | +289% |
| Cash at bank and in hand | 54/58 | €102,818 | €39,040 | -€63,778 | -62.0% |
| Deferred charges and accrued income | 490/1 | €1,699 | €1,770 | +€71 | +4.1% |
| Total equity and liabilities | 10/49 | €167,102 | €83,890 | -€83,212 | -49.8% |
| Equity | 10/15 | -€3,886 | €16,841 | +€20,727 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €10,860 | €10,860 | = | 0.0% |
| Distributable reserves | 133 | €10,860 | €10,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,946 | -€219 | +€20,727 | +99.0% |
| Amounts payable | 17/49 | €170,988 | €67,049 | -€103,940 | -60.8% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €170,988 | €67,049 | -€103,940 | -60.8% |
| Current portion of amounts payable after more than one year | 42 | €8,960 | €0 | -€8,960 | -100% |
| Trade debts | 44 | €4,787 | €2,273 | -€2,513 | -52.5% |
| Suppliers | 440/4 | €4,787 | €2,273 | -€2,513 | -52.5% |
| Taxes, remuneration and social security | 45 | €49 | €141 | +€92 | +190% |
| Taxes | 450/3 | €49 | €141 | +€92 | +190% |
| Other amounts payable | 47/48 | €157,194 | €64,635 | -€92,559 | -58.9% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,754 | €24,807 | -€2,948 | -10.6% |
| Other operating charges | 640/8 | €1,427 | €1,754 | +€327 | +22.9% |
| Gross operating margin | 9900 | €51,533 | €48,479 | -€3,054 | -5.9% |
| Operating profit (loss) | 9901 | €22,352 | €21,919 | -€433 | -1.9% |
| Financial income | 75/76B | €0 | €0 | +€0 | +100% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +100% |
| Financial charges | 65/66B | €863 | €1,039 | +€175 | +20.3% |
| Recurring financial charges | 65 | €863 | €1,039 | +€175 | +20.3% |
| Profit (loss) for the period before taxes | 9903 | €21,489 | €20,880 | -€609 | -2.8% |
| Income taxes | 67/77 | €133 | €153 | +€20 | +14.8% |
| Profit (loss) for the period | 9904 | €21,356 | €20,727 | -€628 | -2.9% |
| Profit (loss) for the period to be appropriated | 9905 | €21,356 | €20,727 | -€628 | -2.9% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.