Frituur Paco: 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 Paco
Largest movements
- Cash +€37,204
up €37,204 (+37.2%), from €99,923 to €137,127
mainly Net result for the year (+€31,844) and Depreciation (+€8,317)
- Tangible fixed assets -€7,710
down €7,710 (-83.7%), from €9,207 to €1,497
- Reserves +€31,844
up €31,844 (+23.8%), from €134,056 to €165,900
- Other debts -€4,733
down €4,733 (-100%), from €4,733 to €0
- Tax, wage and social debts +€3,872
up €3,872 (+71.6%), from €5,409 to €9,280
of which Remuneration and social security: +€2,512
- Trade debts -€2,911
down €2,911 (-38.2%), from €7,617 to €4,707
- Staff costs -€16,984
down €16,984 (-65.9%), from €25,762 to €8,778
- Taxes +€7,940
up €7,940 (+109%), from €7,280 to €15,220
- Gross operating margin +€1,604
up €1,604 (+2.6%), from €62,163 to €63,767
- Depreciation -€1,217
down €1,217 (-12.8%), from €9,534 to €8,317
- Financial income +€939
up €939 (+133%), from €705 to €1,644
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 | €156,616 | €184,901 | +€28,285 | +18.1% |
| Fixed assets | 21/28 | €12,744 | €4,427 | -€8,317 | -65.3% |
| Intangible fixed assets | 21 | €3,537 | €2,930 | -€607 | -17.2% |
| Tangible fixed assets | 22/27 | €9,207 | €1,497 | -€7,710 | -83.7% |
| Plant, machinery and equipment | 23 | €9,207 | €1,497 | -€7,710 | -83.7% |
| Current assets | 29/58 | €143,872 | €180,475 | +€36,602 | +25.4% |
| Amounts receivable after more than one year | 29 | €35,000 | €35,000 | = | 0.0% |
| Other amounts receivable | 291 | €35,000 | €35,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €4,701 | €5,682 | +€981 | +20.9% |
| Stocks | 30/36 | €4,701 | €5,682 | +€981 | +20.9% |
| Amounts receivable within one year | 40/41 | €4,248 | €2,665 | -€1,583 | -37.3% |
| Trade receivables | 40 | €4,205 | €1,795 | -€2,410 | -57.3% |
| Other amounts receivable | 41 | €43 | €870 | +€827 | +1,922% |
| Cash at bank and in hand | 54/58 | €99,923 | €137,127 | +€37,204 | +37.2% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €156,616 | €184,901 | +€28,285 | +18.1% |
| Equity | 10/15 | €137,056 | €168,900 | +€31,844 | +23.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €134,056 | €165,900 | +€31,844 | +23.8% |
| Distributable reserves | 133 | €134,056 | €165,900 | +€31,844 | +23.8% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €19,560 | €16,001 | -€3,558 | -18.2% |
| Amounts payable within one year | 42/48 | €17,759 | €13,987 | -€3,771 | -21.2% |
| Trade debts | 44 | €7,617 | €4,707 | -€2,911 | -38.2% |
| Suppliers | 440/4 | €7,617 | €4,707 | -€2,911 | -38.2% |
| Taxes, remuneration and social security | 45 | €5,409 | €9,280 | +€3,872 | +71.6% |
| Taxes | 450/3 | €5,354 | €6,714 | +€1,360 | +25.4% |
| Remuneration and social security | 454/9 | €55 | €2,566 | +€2,512 | +4,597% |
| Other amounts payable | 47/48 | €4,733 | €0 | -€4,733 | -100% |
| Accrued charges and deferred income | 492/3 | €1,801 | €2,014 | +€213 | +11.8% |
| Remuneration, social security and pensions | 62 | €25,762 | €8,778 | -€16,984 | -65.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,534 | €8,317 | -€1,217 | -12.8% |
| Other operating charges | 640/8 | €773 | €974 | +€201 | +26.0% |
| Gross operating margin | 9900 | €62,163 | €63,767 | +€1,604 | +2.6% |
| Operating profit (loss) | 9901 | €26,094 | €45,698 | +€19,604 | +75.1% |
| Financial income | 75/76B | €705 | €1,644 | +€939 | +133% |
| Recurring financial income | 75 | €705 | €1,644 | +€939 | +133% |
| Financial charges | 65/66B | €602 | €278 | -€324 | -53.8% |
| Recurring financial charges | 65 | €602 | €278 | -€324 | -53.8% |
| Profit (loss) for the period before taxes | 9903 | €26,197 | €47,064 | +€20,867 | +79.7% |
| Income taxes | 67/77 | €7,280 | €15,220 | +€7,940 | +109% |
| Profit (loss) for the period | 9904 | €18,917 | €31,844 | +€12,926 | +68.3% |
| Profit (loss) for the period to be appropriated | 9905 | €18,917 | €31,844 | +€12,926 | +68.3% |
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 29 October 2026 via checked.be.