Frituur Lieve: what changed
What changed
Frituur Lieve
NACE 56.112, Limited-service restaurants, excluding mobile food services
filed annual accounts (NBB)
Net result for the year
€65,762
2024 · €24,196+€41,567
Equity
€96,816
2024 · €112,962-€16,146
Cash
€138,170
2024 · €78,845+€59,325
Balance sheet total
€297,346
2024 · €243,271+€54,075
Largest movements
Assets
- Cash +€59,325
up €59,325 (+75.2%), from €78,845 to €138,170
mainly Other debts (+€74,409) and Net result for the year (+€65,762)
- Tangible fixed assets -€10,009
down €10,009 (-10.4%), from €96,335 to €86,327
of which Land and buildings: -€16,405
- Stocks and contracts +€3,146
up €3,146 (+38.0%), from €8,284 to €11,430
Equity and liabilities
- Other debts +€74,409
new in 2025: €74,409
- Tax, wage and social debts +€33,160
up €33,160 (+247%), from €13,452 to €46,613
of which Taxes: +€24,370
- Debts after one year -€24,958
down €24,958 (-36.9%), from €67,569 to €42,611
- Reserves -€16,146
down €16,146 (-17.1%), from €94,362 to €78,216
- Trade debts -€15,682
down €15,682 (-76.2%), from €20,585 to €4,903
Income statement
- Gross operating margin +€79,281
up €79,281 (+69.6%), from €113,983 to €193,264
- Staff costs +€29,788
up €29,788 (+70.6%), from €42,197 to €71,984
- Taxes +€10,956
up €10,956 (+171%), from €6,423 to €17,378
- Depreciation -€7,542
down €7,542 (-23.7%), from €31,806 to €24,264
- Financial charges +€3,905
up €3,905 (+55.1%), from €7,083 to €10,988
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
€24,196
Gross operating margin
+€79,281
Staff costs
-€29,788
Depreciation
+€7,542
Other operating charges
+€10
Financial income
-€619
Financial charges
-€3,905
Taxes
-€10,956
Result 2025
€65,762
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
+€178,363
Investment
-€15,463
Financing
-€103,575
Cash 2024
€78,845
From operations (derived)
+€178,363
Net result for the year
+€65,762
Depreciation
+€24,264
Stocks and contracts
-€3,146
Receivables within one year
-€405
Trade debts
-€15,682
Tax, wage and social debts
+€33,160
Other debts
+€74,409
Investment (derived)
-€15,463
Investment in fixed assets (net)
-€15,463
Financing
-€103,575
Debts after one year
-€24,958
Current portion of long-term debt
+€668
Short-term financial debts
+€2,624
Contributions, distributions and other
-€81,909
Cash 2025
€138,170
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €243,271 | €297,346 | +€54,075 | +22.2% |
| Fixed assets | 21/28 | €96,335 | €87,535 | -€8,800 | -9.1% |
| Intangible fixed assets | 21 | - | €1,208 | +€1,208 | |
| Tangible fixed assets | 22/27 | €96,335 | €86,327 | -€10,009 | -10.4% |
| Land and buildings | 22 | €86,265 | €69,860 | -€16,405 | -19.0% |
| Plant, machinery and equipment | 23 | €7,338 | €6,653 | -€684 | -9.3% |
| Furniture and vehicles | 24 | €2,732 | €9,813 | +€7,081 | +259% |
| Current assets | 29/58 | €146,935 | €209,811 | +€62,876 | +42.8% |
| Amounts receivable after more than one year | 29 | €45,000 | €45,000 | = | 0.0% |
| Other amounts receivable | 291 | €45,000 | €45,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €8,284 | €11,430 | +€3,146 | +38.0% |
| Stocks | 30/36 | €8,284 | €11,430 | +€3,146 | +38.0% |
| Amounts receivable within one year | 40/41 | €14,806 | €15,211 | +€405 | +2.7% |
| Trade receivables | 40 | €864 | €0 | -€864 | -100% |
| Other amounts receivable | 41 | €13,942 | €15,211 | +€1,269 | +9.1% |
| Cash at bank and in hand | 54/58 | €78,845 | €138,170 | +€59,325 | +75.2% |
| Total equity and liabilities | 10/49 | €243,271 | €297,346 | +€54,075 | +22.2% |
| Equity | 10/15 | €112,962 | €96,816 | -€16,146 | -14.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €94,362 | €78,216 | -€16,146 | -17.1% |
| Distributable reserves | 133 | €94,362 | €78,216 | -€16,146 | -17.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €130,308 | €200,530 | +€70,222 | +53.9% |
| Amounts payable after more than one year | 17 | €67,569 | €42,611 | -€24,958 | -36.9% |
| Financial debts | 170/4 | €67,569 | €42,611 | -€24,958 | -36.9% |
| Amounts payable within one year | 42/48 | €62,740 | €157,919 | +€95,179 | +152% |
| Current portion of amounts payable after more than one year | 42 | €24,289 | €24,958 | +€668 | +2.8% |
| Financial debts | 43 | €4,413 | €7,037 | +€2,624 | +59.4% |
| Credit institutions | 430/8 | €4,413 | €7,037 | +€2,624 | +59.4% |
| Trade debts | 44 | €20,585 | €4,903 | -€15,682 | -76.2% |
| Suppliers | 440/4 | €20,585 | €4,903 | -€15,682 | -76.2% |
| Taxes, remuneration and social security | 45 | €13,452 | €46,613 | +€33,160 | +247% |
| Taxes | 450/3 | €2,534 | €26,904 | +€24,370 | +962% |
| Remuneration and social security | 454/9 | €10,918 | €19,709 | +€8,790 | +80.5% |
| Other amounts payable | 47/48 | - | €74,409 | +€74,409 | |
| Non-recurring operating income | 76A | €1,103 | €16,429 | +€15,326 | +1,390% |
| Remuneration, social security and pensions | 62 | €42,197 | €71,984 | +€29,788 | +70.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,806 | €24,264 | -€7,542 | -23.7% |
| Other operating charges | 640/8 | €3,628 | €3,618 | -€10 | -0.3% |
| Gross operating margin | 9900 | €113,983 | €193,264 | +€79,281 | +69.6% |
| Operating profit (loss) | 9901 | €36,353 | €93,398 | +€57,046 | +157% |
| Financial income | 75/76B | €1,349 | €731 | -€619 | -45.9% |
| Recurring financial income | 75 | €1,349 | €731 | -€619 | -45.9% |
| Financial charges | 65/66B | €7,083 | €10,988 | +€3,905 | +55.1% |
| Recurring financial charges | 65 | €7,083 | €10,988 | +€3,905 | +55.1% |
| Profit (loss) for the period before taxes | 9903 | €30,619 | €83,141 | +€52,522 | +172% |
| Income taxes | 67/77 | €6,423 | €17,378 | +€10,956 | +171% |
| Profit (loss) for the period | 9904 | €24,196 | €65,762 | +€41,567 | +172% |
| Profit (loss) for the period to be appropriated | 9905 | €24,196 | €65,762 | +€41,567 | +172% |
Next steps
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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 5 November 2026 via checked.be.