FRITUUR SMASH: 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 SMASH
Largest movements
- Tangible fixed assets -€35,454
down €35,454 (-34.7%), from €102,225 to €66,771
of which Furniture and vehicles: -€32,154
- Receivables within one year +€35,366
up €35,366 (+117%), from €30,185 to €65,551
- Cash +€6,412
up €6,412 (+106%), from €6,076 to €12,488
mainly Depreciation (+€38,542) and Net result for the year (+€22,664)
- Stocks and contracts +€2,978
up €2,978 (+85.2%), from €3,496 to €6,474
- Deferred charges and accrued income +€2,873
up €2,873 (+211%), from €1,362 to €4,235
- Profit (loss) carried forward +€22,664
up €22,664 (+110%), from €20,568 to €43,231
- Debts after one year -€15,004
down €15,004 (-29.3%), from €51,285 to €36,280
- Tax, wage and social debts +€11,988
up €11,988 (+79.3%), from €15,123 to €27,111
of which Taxes: +€11,988
- Other debts -€6,554
down €6,554 (-98.9%), from €6,627 to €73
- Trade debts -€1,567
down €1,567 (-9.6%), from €16,294 to €14,727
- Gross operating margin +€12,046
up €12,046 (+18.6%), from €64,724 to €76,770
- Depreciation +€6,336
up €6,336 (+19.7%), from €32,205 to €38,542
- Financial charges +€2,625
up €2,625 (+98.5%), from €2,666 to €5,291
- Other operating charges +€2,401
up €2,401 (+519%), from €463 to €2,863
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 | €143,444 | €155,618 | +€12,174 | +8.5% |
| Fixed assets | 21/28 | €102,325 | €66,871 | -€35,454 | -34.6% |
| Tangible fixed assets | 22/27 | €102,225 | €66,771 | -€35,454 | -34.7% |
| Plant, machinery and equipment | 23 | €20,107 | €16,807 | -€3,300 | -16.4% |
| Furniture and vehicles | 24 | €82,118 | €49,964 | -€32,154 | -39.2% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €41,119 | €88,747 | +€47,628 | +116% |
| Stocks and contracts in progress | 3 | €3,496 | €6,474 | +€2,978 | +85.2% |
| Stocks | 30/36 | €3,496 | €6,474 | +€2,978 | +85.2% |
| Amounts receivable within one year | 40/41 | €30,185 | €65,551 | +€35,366 | +117% |
| Other amounts receivable | 41 | €30,185 | €65,551 | +€35,366 | +117% |
| Cash at bank and in hand | 54/58 | €6,076 | €12,488 | +€6,412 | +106% |
| Deferred charges and accrued income | 490/1 | €1,362 | €4,235 | +€2,873 | +211% |
| Total equity and liabilities | 10/49 | €143,444 | €155,618 | +€12,174 | +8.5% |
| Equity | 10/15 | €39,759 | €62,422 | +€22,664 | +57.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €599 | €599 | = | 0.0% |
| Distributable reserves | 133 | €599 | €599 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,568 | €43,231 | +€22,664 | +110% |
| Amounts payable | 17/49 | €103,685 | €93,196 | -€10,490 | -10.1% |
| Amounts payable after more than one year | 17 | €51,285 | €36,280 | -€15,004 | -29.3% |
| Financial debts | 170/4 | €51,285 | €36,280 | -€15,004 | -29.3% |
| Amounts payable within one year | 42/48 | €52,401 | €56,915 | +€4,514 | +8.6% |
| Current portion of amounts payable after more than one year | 42 | €14,356 | €15,004 | +€648 | +4.5% |
| Trade debts | 44 | €16,294 | €14,727 | -€1,567 | -9.6% |
| Suppliers | 440/4 | €16,294 | €14,727 | -€1,567 | -9.6% |
| Taxes, remuneration and social security | 45 | €15,123 | €27,111 | +€11,988 | +79.3% |
| Taxes | 450/3 | €14,123 | €26,111 | +€11,988 | +84.9% |
| Remuneration and social security | 454/9 | €1,000 | €1,000 | = | 0.0% |
| Other amounts payable | 47/48 | €6,627 | €73 | -€6,554 | -98.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,205 | €38,542 | +€6,336 | +19.7% |
| Other operating charges | 640/8 | €463 | €2,863 | +€2,401 | +519% |
| Gross operating margin | 9900 | €64,724 | €76,770 | +€12,046 | +18.6% |
| Operating profit (loss) | 9901 | €32,056 | €35,365 | +€3,309 | +10.3% |
| Financial income | 75/76B | €0 | €1 | +€1 | +910% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +910% |
| Financial charges | 65/66B | €2,666 | €5,291 | +€2,625 | +98.5% |
| Recurring financial charges | 65 | €2,666 | €5,291 | +€2,625 | +98.5% |
| Profit (loss) for the period before taxes | 9903 | €29,390 | €30,075 | +€685 | +2.3% |
| Income taxes | 67/77 | €6,943 | €7,411 | +€468 | +6.7% |
| Profit (loss) for the period | 9904 | €22,447 | €22,664 | +€217 | +1.0% |
| Profit (loss) for the period to be appropriated | 9905 | €22,447 | €22,664 | +€217 | +1.0% |
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 25 October 2026 via checked.be.