Frituur Samurai: 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 Samurai
Largest movements
- Receivables within one year -€14,236
down €14,236 (-98.6%), from €14,440 to €204
of which Other amounts receivable: -€14,325
- Cash +€6,819
up €6,819 (+137%), from €4,990 to €11,809
mainly Receivables within one year (+€14,236) and Deferred charges and accrued income (+€1,870)
- Deferred charges and accrued income -€1,870
down €1,870 (-53.2%), from €3,511 to €1,642
- Tangible fixed assets -€741
down €741 (-22.7%), from €3,267 to €2,526
of which Plant, machinery and equipment: -€692
- Stocks and contracts -€697
down €697 (-14.7%), from €4,740 to €4,043
- Profit (loss) carried forward -€8,668
down €8,668 (-6.7%), from -€130,242 to -€138,910
- Other debts -€2,566
down €2,566 (-40.6%), from €6,319 to €3,754
- Trade debts +€509
up €509 (+11.6%), from €4,410 to €4,920
- Gross operating margin +€23,321
up €23,321 (+80.6%), from -€28,952 to -€5,631
- Financial income -€448
no longer reported in 2025 (was €448)
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 | €30,948 | €20,223 | -€10,725 | -34.7% |
| Fixed assets | 21/28 | €3,267 | €2,526 | -€741 | -22.7% |
| Tangible fixed assets | 22/27 | €3,267 | €2,526 | -€741 | -22.7% |
| Land and buildings | 22 | €1,371 | €1,171 | -€200 | -14.6% |
| Plant, machinery and equipment | 23 | €1,203 | €511 | -€692 | -57.5% |
| Furniture and vehicles | 24 | €693 | €843 | +€151 | +21.8% |
| Current assets | 29/58 | €27,681 | €17,697 | -€9,983 | -36.1% |
| Stocks and contracts in progress | 3 | €4,740 | €4,043 | -€697 | -14.7% |
| Stocks | 30/36 | €4,740 | €4,043 | -€697 | -14.7% |
| Amounts receivable within one year | 40/41 | €14,440 | €204 | -€14,236 | -98.6% |
| Trade receivables | 40 | - | €89 | +€89 | |
| Other amounts receivable | 41 | €14,440 | €114 | -€14,325 | -99.2% |
| Cash at bank and in hand | 54/58 | €4,990 | €11,809 | +€6,819 | +137% |
| Deferred charges and accrued income | 490/1 | €3,511 | €1,642 | -€1,870 | -53.2% |
| Total equity and liabilities | 10/49 | €30,948 | €20,223 | -€10,725 | -34.7% |
| Equity | 10/15 | -€109,782 | -€118,450 | -€8,668 | -7.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€130,242 | -€138,910 | -€8,668 | -6.7% |
| Amounts payable | 17/49 | €140,730 | €138,673 | -€2,056 | -1.5% |
| Amounts payable after more than one year | 17 | €130,000 | €130,000 | = | 0.0% |
| Financial debts | 170/4 | €130,000 | €130,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €10,730 | €8,673 | -€2,056 | -19.2% |
| Trade debts | 44 | €4,410 | €4,920 | +€509 | +11.6% |
| Suppliers | 440/4 | €4,410 | €4,920 | +€509 | +11.6% |
| Other amounts payable | 47/48 | €6,319 | €3,754 | -€2,566 | -40.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,262 | €1,253 | -€9 | -0.7% |
| Other operating charges | 640/8 | €1,458 | €1,298 | -€160 | -10.9% |
| Gross operating margin | 9900 | -€28,952 | -€5,631 | +€23,321 | +80.6% |
| Operating profit (loss) | 9901 | -€31,672 | -€8,182 | +€23,490 | +74.2% |
| Financial income | 75/76B | €448 | - | -€448 | |
| Recurring financial income | 75 | €448 | - | -€448 | |
| Financial charges | 65/66B | €244 | €486 | +€242 | +99.2% |
| Recurring financial charges | 65 | €244 | €486 | +€242 | +99.2% |
| Profit (loss) for the period before taxes | 9903 | -€31,468 | -€8,668 | +€22,800 | +72.5% |
| Profit (loss) for the period | 9904 | -€31,468 | -€8,668 | +€22,800 | +72.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€31,468 | -€8,668 | +€22,800 | +72.5% |
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 31 October 2026 via checked.be.