FRITUUR KIM: 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 KIM
Largest movements
- Cash +€28,578
up €28,578 (+124%), from €23,005 to €51,583
mainly Net result for the year (+€19,986) and Investment in fixed assets (net) (+€5,644)
- Tangible fixed assets -€6,893
down €6,893 (-62.5%), from €11,032 to €4,140
of which Furniture and vehicles: -€5,644
- Receivables within one year -€2,119
no longer reported in 2025 (was €2,119)
- Reserves +€19,986
up €19,986 (+115%), from €17,376 to €37,362
- Tax, wage and social debts +€1,400
up €1,400 (+217%), from €645 to €2,045
of which Taxes: +€1,400
- Other debts -€1,388
down €1,388 (-22.9%), from €6,071 to €4,684
- Gross operating margin +€11,142
up €11,142 (+55.9%), from €19,940 to €31,082
- Taxes +€4,309
up €4,309 (+87.6%), from €4,921 to €9,230
- Depreciation -€3,104
down €3,104 (-71.3%), from €4,353 to €1,248
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 | €37,963 | €57,689 | +€19,726 | +52.0% |
| Fixed assets | 21/28 | €11,032 | €4,140 | -€6,893 | -62.5% |
| Tangible fixed assets | 22/27 | €11,032 | €4,140 | -€6,893 | -62.5% |
| Plant, machinery and equipment | 23 | €5,388 | €4,140 | -€1,248 | -23.2% |
| Furniture and vehicles | 24 | €5,644 | - | -€5,644 | |
| Current assets | 29/58 | €26,931 | €53,550 | +€26,619 | +98.8% |
| Stocks and contracts in progress | 3 | €1,663 | €1,967 | +€303 | +18.2% |
| Stocks | 30/36 | €1,663 | €1,967 | +€303 | +18.2% |
| Amounts receivable within one year | 40/41 | €2,119 | - | -€2,119 | |
| Other amounts receivable | 41 | €2,119 | - | -€2,119 | |
| Cash at bank and in hand | 54/58 | €23,005 | €51,583 | +€28,578 | +124% |
| Deferred charges and accrued income | 490/1 | €144 | - | -€144 | |
| Total equity and liabilities | 10/49 | €37,963 | €57,689 | +€19,726 | +52.0% |
| Equity | 10/15 | €29,776 | €49,762 | +€19,986 | +67.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €17,376 | €37,362 | +€19,986 | +115% |
| Distributable reserves | 133 | €17,376 | €37,362 | +€19,986 | +115% |
| Amounts payable | 17/49 | €8,187 | €7,927 | -€260 | -3.2% |
| Amounts payable within one year | 42/48 | €8,187 | €7,927 | -€260 | -3.2% |
| Trade debts | 44 | €1,471 | €1,198 | -€272 | -18.5% |
| Suppliers | 440/4 | €1,471 | €1,198 | -€272 | -18.5% |
| Taxes, remuneration and social security | 45 | €645 | €2,045 | +€1,400 | +217% |
| Taxes | 450/3 | €145 | €1,545 | +€1,400 | +966% |
| Remuneration and social security | 454/9 | €500 | €500 | = | 0.0% |
| Other amounts payable | 47/48 | €6,071 | €4,684 | -€1,388 | -22.9% |
| Non-recurring operating income | 76A | - | €13,364 | +€13,364 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,353 | €1,248 | -€3,104 | -71.3% |
| Other operating charges | 640/8 | €451 | €313 | -€137 | -30.4% |
| Gross operating margin | 9900 | €19,940 | €31,082 | +€11,142 | +55.9% |
| Operating profit (loss) | 9901 | €15,137 | €29,521 | +€14,384 | +95.0% |
| Financial income | 75/76B | €2 | €72 | +€69 | +2,775% |
| Recurring financial income | 75 | €2 | €72 | +€69 | +2,775% |
| Financial charges | 65/66B | €534 | €376 | -€158 | -29.5% |
| Recurring financial charges | 65 | €534 | €376 | -€158 | -29.5% |
| Profit (loss) for the period before taxes | 9903 | €14,605 | €29,216 | +€14,611 | +100% |
| Income taxes | 67/77 | €4,921 | €9,230 | +€4,309 | +87.6% |
| Profit (loss) for the period | 9904 | €9,685 | €19,986 | +€10,302 | +106% |
| Profit (loss) for the period to be appropriated | 9905 | €9,685 | €19,986 | +€10,302 | +106% |
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 23 October 2026 via checked.be.