FRITUUR VAN HOLDER: 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 VAN HOLDER
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Reserves -€9,125
down €9,125 (-5.9%), from €153,737 to €144,611
of which Distributable reserves: -€9,125
- Trade debts +€4,171
up €4,171 (+1,187%), from €351 to €4,522
- Other debts +€3,105
up €3,105 (+28.3%), from €10,959 to €14,064
- Gross operating margin -€24,129
down €24,129 (-91.0%), from €26,504 to €2,374
- Staff costs -€15,777
down €15,777 (-68.4%), from €23,077 to €7,300
- Other operating charges +€1,228
up €1,228 (+57.9%), from €2,122 to €3,349
- Depreciation +€309
up €309 (+112%), from €276 to €585
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 | €263,187 | €261,072 | -€2,115 | -0.8% |
| Fixed assets | 21/28 | €236,322 | €237,280 | +€958 | +0.4% |
| Tangible fixed assets | 22/27 | €322 | €1,280 | +€958 | +298% |
| Plant, machinery and equipment | 23 | €322 | €1,280 | +€958 | +298% |
| Financial fixed assets | 28 | €236,000 | €236,000 | = | 0.0% |
| Current assets | 29/58 | €26,865 | €23,792 | -€3,073 | -11.4% |
| Stocks and contracts in progress | 3 | €1,734 | €2,407 | +€673 | +38.8% |
| Stocks | 30/36 | €1,734 | €2,407 | +€673 | +38.8% |
| Amounts receivable within one year | 40/41 | €12,754 | €11,129 | -€1,625 | -12.7% |
| Other amounts receivable | 41 | €12,754 | €11,129 | -€1,625 | -12.7% |
| Cash at bank and in hand | 54/58 | €12,377 | €10,255 | -€2,121 | -17.1% |
| Total equity and liabilities | 10/49 | €263,187 | €261,072 | -€2,115 | -0.8% |
| Equity | 10/15 | €251,337 | €242,211 | -€9,125 | -3.6% |
| Contributions | 10/11 | €97,600 | €97,600 | = | 0.0% |
| Reserves | 13 | €153,737 | €144,611 | -€9,125 | -5.9% |
| Non-distributable reserves | 130/1 | €9,760 | €9,760 | = | 0.0% |
| Reserves not available under the articles | 1311 | €9,760 | €9,760 | = | 0.0% |
| Tax-exempt reserves | 132 | €38,598 | €38,598 | = | 0.0% |
| Distributable reserves | 133 | €105,379 | €96,253 | -€9,125 | -8.7% |
| Amounts payable | 17/49 | €11,850 | €18,861 | +€7,010 | +59.2% |
| Amounts payable within one year | 42/48 | €11,850 | €18,861 | +€7,010 | +59.2% |
| Trade debts | 44 | €351 | €4,522 | +€4,171 | +1,187% |
| Suppliers | 440/4 | €351 | €4,522 | +€4,171 | +1,187% |
| Taxes, remuneration and social security | 45 | €540 | €274 | -€266 | -49.2% |
| Taxes | 450/3 | €540 | €274 | -€266 | -49.2% |
| Other amounts payable | 47/48 | €10,959 | €14,064 | +€3,105 | +28.3% |
| Remuneration, social security and pensions | 62 | €23,077 | €7,300 | -€15,777 | -68.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €276 | €585 | +€309 | +112% |
| Other operating charges | 640/8 | €2,122 | €3,349 | +€1,228 | +57.9% |
| Gross operating margin | 9900 | €26,504 | €2,374 | -€24,129 | -91.0% |
| Operating profit (loss) | 9901 | €1,029 | -€8,859 | -€9,888 | |
| Financial charges | 65/66B | €50 | €150 | +€100 | +200% |
| Recurring financial charges | 65 | €50 | €150 | +€100 | +200% |
| Profit (loss) for the period before taxes | 9903 | €979 | -€9,009 | -€9,989 | |
| Income taxes | 67/77 | €192 | €116 | -€76 | -39.4% |
| Profit (loss) for the period | 9904 | €788 | -€9,125 | -€9,913 | |
| Profit (loss) for the period to be appropriated | 9905 | €788 | -€9,125 | -€9,913 |
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 30 October 2026 via checked.be.