FRITUUR PERRON 7: what changed
FRITUUR PERRON 7
Largest movements
- Tangible fixed assets +€73,117
up €73,117 (+637%), from €11,477 to €84,594
of which Plant, machinery and equipment: +€73,446
- Cash +€35,289
up €35,289 (+54.2%), from €65,135 to €100,425
mainly Net result for the year (+€66,045) and Short-term financial debts (+€36,422)
- Intangible fixed assets -€13,000
down €13,000 (-12.4%), from €104,784 to €91,784
- Reserves +€66,000
up €66,000 (+84.6%), from €78,000 to €144,000
- Short-term financial debts +€36,422
new in 2025: €36,422
- Other debts -€27,042
down €27,042 (-54.5%), from €49,649 to €22,607
- Tax, wage and social debts +€19,704
up €19,704 (+58.4%), from €33,716 to €53,419
of which Taxes: +€14,991
- Staff costs -€16,174
down €16,174 (-56.7%), from €28,515 to €12,341
- Gross operating margin +€15,143
up €15,143 (+13.1%), from €115,234 to €130,377
- Depreciation +€9,821
up €9,821 (+69.9%), from €14,048 to €23,870
- Taxes +€5,958
up €5,958 (+31.6%), from €18,841 to €24,799
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 | €200,061 | €297,619 | +€97,558 | +48.8% |
| Fixed assets | 21/28 | €116,261 | €176,378 | +€60,117 | +51.7% |
| Intangible fixed assets | 21 | €104,784 | €91,784 | -€13,000 | -12.4% |
| Tangible fixed assets | 22/27 | €11,477 | €84,594 | +€73,117 | +637% |
| Plant, machinery and equipment | 23 | €5,378 | €78,824 | +€73,446 | +1,366% |
| Furniture and vehicles | 24 | €6,099 | €5,770 | -€329 | -5.4% |
| Current assets | 29/58 | €83,800 | €121,241 | +€37,441 | +44.7% |
| Stocks and contracts in progress | 3 | €7,500 | €7,500 | = | 0.0% |
| Stocks | 30/36 | €7,500 | €7,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €9,696 | €12,182 | +€2,486 | +25.6% |
| Trade receivables | 40 | €9,696 | €12,182 | +€2,486 | +25.6% |
| Cash at bank and in hand | 54/58 | €65,135 | €100,425 | +€35,289 | +54.2% |
| Deferred charges and accrued income | 490/1 | €1,468 | €1,134 | -€334 | -22.7% |
| Total equity and liabilities | 10/49 | €200,061 | €297,619 | +€97,558 | +48.8% |
| Equity | 10/15 | €98,767 | €164,811 | +€66,045 | +66.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €78,000 | €144,000 | +€66,000 | +84.6% |
| Distributable reserves | 133 | €78,000 | €144,000 | +€66,000 | +84.6% |
| Profit (loss) carried forward | 14 | €767 | €811 | +€45 | +5.8% |
| Amounts payable | 17/49 | €101,294 | €132,807 | +€31,513 | +31.1% |
| Amounts payable within one year | 42/48 | €101,294 | €132,807 | +€31,513 | +31.1% |
| Financial debts | 43 | - | €36,422 | +€36,422 | |
| Credit institutions | 430/8 | - | €36,422 | +€36,422 | |
| Trade debts | 44 | €17,930 | €20,358 | +€2,429 | +13.5% |
| Suppliers | 440/4 | €17,930 | €20,358 | +€2,429 | +13.5% |
| Taxes, remuneration and social security | 45 | €33,716 | €53,419 | +€19,704 | +58.4% |
| Taxes | 450/3 | €30,548 | €45,539 | +€14,991 | +49.1% |
| Remuneration and social security | 454/9 | €3,167 | €7,880 | +€4,713 | +149% |
| Other amounts payable | 47/48 | €49,649 | €22,607 | -€27,042 | -54.5% |
| Remuneration, social security and pensions | 62 | €28,515 | €12,341 | -€16,174 | -56.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,048 | €23,870 | +€9,821 | +69.9% |
| Other operating charges | 640/8 | €1,734 | €1,425 | -€309 | -17.8% |
| Gross operating margin | 9900 | €115,234 | €130,377 | +€15,143 | +13.1% |
| Operating profit (loss) | 9901 | €70,937 | €92,741 | +€21,804 | +30.7% |
| Financial income | 75/76B | €171 | €200 | +€29 | +17.2% |
| Recurring financial income | 75 | €171 | €200 | +€29 | +17.2% |
| Financial charges | 65/66B | €1,905 | €2,098 | +€193 | +10.1% |
| Recurring financial charges | 65 | €1,905 | €2,098 | +€193 | +10.1% |
| Profit (loss) for the period before taxes | 9903 | €69,203 | €90,843 | +€21,640 | +31.3% |
| Income taxes | 67/77 | €18,841 | €24,799 | +€5,958 | +31.6% |
| Profit (loss) for the period | 9904 | €50,362 | €66,045 | +€15,682 | +31.1% |
| Profit (loss) for the period to be appropriated | 9905 | €50,362 | €66,045 | +€15,682 | +31.1% |
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 4 November 2026 via checked.be.