Frituur Magali: what changed
Frituur Magali
Largest movements
- Cash -€31,446
down €31,446 (-36.4%), from €86,410 to €54,964
mainly Contributions, distributions and other (-€80,000) and Investment in fixed assets (net) (-€2,700)
- Tangible fixed assets -€9,995
down €9,995 (-34.4%), from €29,045 to €19,050
of which Plant, machinery and equipment: -€6,394
- Reserves -€60,180
down €60,180 (-72.7%), from €82,748 to €22,569
- Trade debts +€11,314
up €11,314 (+451%), from €2,507 to €13,821
- Debts after one year +€9,094
up €9,094 (+49.9%), from €18,229 to €27,323
- Tax, wage and social debts -€2,413
down €2,413 (-65.7%), from €3,673 to €1,261
of which Remuneration and social security: -€1,830
- Gross operating margin -€2,485
down €2,485 (-4.6%), from €54,580 to €52,095
- Staff costs +€1,459
up €1,459 (+38.3%), from €3,813 to €5,272
- Other operating charges +€1,421
up €1,421 (+44.4%), from €3,200 to €4,621
- Taxes +€1,113
up €1,113 (+14.9%), from €7,447 to €8,559
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €118,008 | €75,608 | -€42,400 | -35.9% |
| Fixed assets | 21/28 | €29,045 | €19,050 | -€9,995 | -34.4% |
| Tangible fixed assets | 22/27 | €29,045 | €19,050 | -€9,995 | -34.4% |
| Plant, machinery and equipment | 23 | €7,675 | €1,281 | -€6,394 | -83.3% |
| Furniture and vehicles | 24 | €20,066 | €16,645 | -€3,421 | -17.0% |
| Other tangible fixed assets | 26 | €1,304 | €1,125 | -€179 | -13.7% |
| Current assets | 29/58 | €88,963 | €56,557 | -€32,405 | -36.4% |
| Amounts receivable within one year | 40/41 | €2,553 | €1,594 | -€960 | -37.6% |
| Trade receivables | 40 | - | €41 | +€41 | |
| Other amounts receivable | 41 | €2,553 | €1,553 | -€1,000 | -39.2% |
| Cash at bank and in hand | 54/58 | €86,410 | €54,964 | -€31,446 | -36.4% |
| Total equity and liabilities | 10/49 | €118,008 | €75,608 | -€42,400 | -35.9% |
| Equity | 10/15 | €92,748 | €32,569 | -€60,180 | -64.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €82,748 | €22,569 | -€60,180 | -72.7% |
| Distributable reserves | 133 | €82,748 | €22,569 | -€60,180 | -72.7% |
| Amounts payable | 17/49 | €25,259 | €43,039 | +€17,780 | +70.4% |
| Amounts payable after more than one year | 17 | €18,229 | €27,323 | +€9,094 | +49.9% |
| Other amounts payable | 178/9 | €18,229 | €27,323 | +€9,094 | +49.9% |
| Amounts payable within one year | 42/48 | €7,031 | €15,716 | +€8,686 | +124% |
| Financial debts | 43 | €850 | €635 | -€216 | -25.4% |
| Credit institutions | 430/8 | €850 | €635 | -€216 | -25.4% |
| Trade debts | 44 | €2,507 | €13,821 | +€11,314 | +451% |
| Suppliers | 440/4 | €2,507 | €13,821 | +€11,314 | +451% |
| Taxes, remuneration and social security | 45 | €3,673 | €1,261 | -€2,413 | -65.7% |
| Taxes | 450/3 | €1,807 | €1,224 | -€583 | -32.3% |
| Remuneration and social security | 454/9 | €1,866 | €36 | -€1,830 | -98.0% |
| Remuneration, social security and pensions | 62 | €3,813 | €5,272 | +€1,459 | +38.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,317 | €12,695 | +€378 | +3.1% |
| Other operating charges | 640/8 | €3,200 | €4,621 | +€1,421 | +44.4% |
| Gross operating margin | 9900 | €54,580 | €52,095 | -€2,485 | -4.6% |
| Operating profit (loss) | 9901 | €35,250 | €29,507 | -€5,743 | -16.3% |
| Financial charges | 65/66B | €1,317 | €1,127 | -€190 | -14.4% |
| Recurring financial charges | 65 | €1,317 | €1,127 | -€190 | -14.4% |
| Profit (loss) for the period before taxes | 9903 | €33,933 | €28,380 | -€5,553 | -16.4% |
| Income taxes | 67/77 | €7,447 | €8,559 | +€1,113 | +14.9% |
| Profit (loss) for the period | 9904 | €26,486 | €19,820 | -€6,666 | -25.2% |
| Profit (loss) for the period to be appropriated | 9905 | €26,486 | €19,820 | -€6,666 | -25.2% |
Next steps
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 2 November 2026 via checked.be.