FRITUUR KETCHUP: 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 KETCHUP
Largest movements
- Receivables within one year -€6,673
down €6,673 (-3.9%), from €172,278 to €165,605
- Reserves -€8,372
down €8,372 (-4.4%), from €192,160 to €183,788
of which Distributable reserves: -€8,372
- Tax, wage and social debts +€6,617
up €6,617 (+337%), from €1,966 to €8,583
- Profit (loss) carried forward -€5,407
no longer reported in 2025 (was €5,407)
- Taxes +€12,105
up €12,105 (+922%), from €1,313 to €13,418
- Financial income +€3,083
up €3,083 (+46.4%), from €6,645 to €9,728
- Other operating charges +€2,042
up €2,042 (+172%), from €1,186 to €3,228
- Financial charges +€396
up €396 (+23.8%), from €1,667 to €2,063
- Gross operating margin +€66
up €66 (+1.4%), from -€4,864 to -€4,798
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €256,495 | €249,822 | -€6,673 | -2.6% |
| Fixed assets | 21/28 | €15,217 | €15,217 | = | 0.0% |
| Financial fixed assets | 28 | €15,217 | €15,217 | = | 0.0% |
| Current assets | 29/58 | €241,278 | €234,605 | -€6,673 | -2.8% |
| Stocks and contracts in progress | 3 | €69,000 | €69,000 | = | 0.0% |
| Stocks | 30/36 | €69,000 | €69,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €172,278 | €165,605 | -€6,673 | -3.9% |
| Other amounts receivable | 41 | €172,278 | €165,605 | -€6,673 | -3.9% |
| Total equity and liabilities | 10/49 | €256,495 | €249,822 | -€6,673 | -2.6% |
| Equity | 10/15 | €245,167 | €231,388 | -€13,779 | -5.6% |
| Contributions | 10/11 | €47,600 | €47,600 | = | 0.0% |
| Reserves | 13 | €192,160 | €183,788 | -€8,372 | -4.4% |
| Non-distributable reserves | 130/1 | €32,160 | €32,160 | = | 0.0% |
| Reserves not available under the articles | 1311 | €32,160 | €32,160 | = | 0.0% |
| Distributable reserves | 133 | €160,000 | €151,628 | -€8,372 | -5.2% |
| Profit (loss) carried forward | 14 | €5,407 | - | -€5,407 | |
| Amounts payable | 17/49 | €11,328 | €18,434 | +€7,106 | +62.7% |
| Amounts payable after more than one year | 17 | €1,222 | - | -€1,222 | |
| Financial debts | 170/4 | €1,222 | - | -€1,222 | |
| Amounts payable within one year | 42/48 | €8,630 | €15,505 | +€6,875 | +79.7% |
| Current portion of amounts payable after more than one year | 42 | €1,296 | €1,332 | +€36 | +2.8% |
| Financial debts | 43 | €4,328 | €4,973 | +€645 | +14.9% |
| Credit institutions | 430/8 | €4,328 | €4,973 | +€645 | +14.9% |
| Trade debts | 44 | €1,040 | €617 | -€423 | -40.7% |
| Suppliers | 440/4 | €1,040 | €617 | -€423 | -40.7% |
| Taxes, remuneration and social security | 45 | €1,966 | €8,583 | +€6,617 | +337% |
| Taxes | 450/3 | €1,966 | €8,583 | +€6,617 | +337% |
| Accrued charges and deferred income | 492/3 | €1,476 | €2,929 | +€1,453 | +98.4% |
| Other operating charges | 640/8 | €1,186 | €3,228 | +€2,042 | +172% |
| Gross operating margin | 9900 | -€4,864 | -€4,798 | +€66 | +1.4% |
| Operating profit (loss) | 9901 | -€6,050 | -€8,026 | -€1,976 | -32.7% |
| Financial income | 75/76B | €6,645 | €9,728 | +€3,083 | +46.4% |
| Recurring financial income | 75 | €6,645 | €9,728 | +€3,083 | +46.4% |
| Financial charges | 65/66B | €1,667 | €2,063 | +€396 | +23.8% |
| Recurring financial charges | 65 | €1,667 | €2,063 | +€396 | +23.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,072 | -€361 | +€711 | +66.3% |
| Income taxes | 67/77 | €1,313 | €13,418 | +€12,105 | +922% |
| Profit (loss) for the period | 9904 | -€2,385 | -€13,779 | -€11,394 | -478% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,385 | -€13,779 | -€11,394 | -478% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.