FRITUUR PETER: 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 PETER
Largest movements
- Tangible fixed assets -€11,922
down €11,922 (-50.5%), from €23,626 to €11,704
of which Land and buildings: -€8,487
- Cash +€9,189
up €9,189 (+277%), from €3,321 to €12,510
mainly Depreciation (+€11,922) and Other debts (+€11,368)
- Stocks and contracts +€1,724
new in 2025: €1,724
- Receivables within one year -€1,600
down €1,600 (-24.7%), from €6,474 to €4,874
of which Trade receivables: -€1,583
- Deferred charges and accrued income +€487
new in 2025: €487
- Debts after one year -€11,475
down €11,475 (-67.9%), from €16,909 to €5,434
- Other debts +€11,368
up €11,368 (+20.8%), from €54,528 to €65,896
- Trade debts -€3,905
down €3,905 (-81.9%), from €4,766 to €862
- Profit (loss) carried forward +€1,517
up €1,517 (+2.1%), from -€72,484 to -€70,967
- Current portion of long-term debt +€412
up €412 (+3.7%), from €11,063 to €11,475
- Gross operating margin +€17,993
up €17,993, from -€1,427 to €16,566
- Financial charges -€476
down €476 (-25.9%), from €1,838 to €1,362
- Other operating charges +€317
up €317 (+21.9%), from €1,448 to €1,765
- Depreciation -€211
down €211 (-1.7%), from €12,133 to €11,922
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 | €33,421 | €31,299 | -€2,122 | -6.3% |
| Fixed assets | 21/28 | €23,626 | €11,704 | -€11,922 | -50.5% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €23,626 | €11,704 | -€11,922 | -50.5% |
| Land and buildings | 22 | €17,537 | €9,050 | -€8,487 | -48.4% |
| Plant, machinery and equipment | 23 | €5,652 | €2,432 | -€3,220 | -57.0% |
| Furniture and vehicles | 24 | €437 | €222 | -€215 | -49.1% |
| Current assets | 29/58 | €9,795 | €19,595 | +€9,800 | +100% |
| Stocks and contracts in progress | 3 | - | €1,724 | +€1,724 | |
| Stocks | 30/36 | - | €1,724 | +€1,724 | |
| Amounts receivable within one year | 40/41 | €6,474 | €4,874 | -€1,600 | -24.7% |
| Trade receivables | 40 | €6,102 | €4,519 | -€1,583 | -25.9% |
| Other amounts receivable | 41 | €372 | €356 | -€17 | -4.5% |
| Cash at bank and in hand | 54/58 | €3,321 | €12,510 | +€9,189 | +277% |
| Deferred charges and accrued income | 490/1 | - | €487 | +€487 | |
| Total equity and liabilities | 10/49 | €33,421 | €31,299 | -€2,122 | -6.3% |
| Equity | 10/15 | -€53,884 | -€52,367 | +€1,517 | +2.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€72,484 | -€70,967 | +€1,517 | +2.1% |
| Amounts payable | 17/49 | €87,306 | €83,666 | -€3,640 | -4.2% |
| Amounts payable after more than one year | 17 | €16,909 | €5,434 | -€11,475 | -67.9% |
| Financial debts | 170/4 | €16,909 | €5,434 | -€11,475 | -67.9% |
| Amounts payable within one year | 42/48 | €70,357 | €78,232 | +€7,875 | +11.2% |
| Current portion of amounts payable after more than one year | 42 | €11,063 | €11,475 | +€412 | +3.7% |
| Trade debts | 44 | €4,766 | €862 | -€3,905 | -81.9% |
| Suppliers | 440/4 | €4,766 | €862 | -€3,905 | -81.9% |
| Other amounts payable | 47/48 | €54,528 | €65,896 | +€11,368 | +20.8% |
| Accrued charges and deferred income | 492/3 | €40 | - | -€40 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,133 | €11,922 | -€211 | -1.7% |
| Other operating charges | 640/8 | €1,448 | €1,765 | +€317 | +21.9% |
| Gross operating margin | 9900 | -€1,427 | €16,566 | +€17,993 | |
| Operating profit (loss) | 9901 | -€15,008 | €2,879 | +€17,887 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,838 | €1,362 | -€476 | -25.9% |
| Recurring financial charges | 65 | €1,838 | €1,362 | -€476 | -25.9% |
| Profit (loss) for the period before taxes | 9903 | -€16,846 | €1,517 | +€18,363 | |
| Profit (loss) for the period | 9904 | -€16,846 | €1,517 | +€18,363 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,846 | €1,517 | +€18,363 |
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 20 October 2026 via checked.be.