FRITUUR YOLANDA: what changed
What changed
FRITUUR YOLANDA
NACE 56.112, Limited-service restaurants, excluding mobile food services
filed annual accounts (NBB)
Net result for the year
€44,174
2024 · €18,471+€25,703
Equity
€244,234
2024 · €200,060+€44,174
Cash
€128,504
2024 · €87,998+€40,506
Balance sheet total
€410,526
2024 · €404,083+€6,443
Largest movements
Assets
- Tangible fixed assets -€43,952
down €43,952 (-15.9%), from €275,734 to €231,782
of which Plant, machinery and equipment: -€33,215
- Cash +€40,506
up €40,506 (+46.0%), from €87,998 to €128,504
mainly Depreciation (+€51,352) and Net result for the year (+€44,174)
- Receivables within one year +€10,631
up €10,631 (+48.2%), from €22,049 to €32,679
of which Trade receivables: +€5,497
Equity and liabilities
- Reserves +€44,174
up €44,174 (+34.5%), from €127,860 to €172,034
of which Distributable reserves: +€44,174
- Current portion of long-term debt -€26,832
down €26,832 (-56.1%), from €47,810 to €20,978
- Debts after one year -€20,978
down €20,978 (-31.3%), from €67,081 to €46,103
- Tax, wage and social debts +€9,931
up €9,931 (+238%), from €4,175 to €14,107
of which Remuneration and social security: +€11,496
- Trade debts -€4,912
down €4,912 (-6.4%), from €76,817 to €71,905
Income statement
- Gross operating margin +€32,192
up €32,192 (+10.5%), from €307,570 to €339,762
- Taxes +€6,073
up €6,073 (+57.6%), from €10,549 to €16,623
- Staff costs +€3,673
up €3,673 (+1.7%), from €210,310 to €213,984
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.
Result 2024
€18,471
Gross operating margin
+€32,192
Staff costs
-€3,673
Depreciation
+€1,831
Other operating charges
-€67
Financial income
-€123
Financial charges
+€1,617
Taxes
-€6,073
Result 2025
€44,174
raises the resultlowers the result
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.
From operations
+€95,716
Investment
-€7,400
Financing
-€47,810
Cash 2024
€87,998
From operations (derived)
+€95,716
Net result for the year
+€44,174
Depreciation
+€51,352
Stocks and contracts
-€251
Receivables within one year
-€10,631
Deferred charges and accrued income
+€993
Trade debts
-€4,912
Tax, wage and social debts
+€9,931
Other debts
+€637
Accrued charges and deferred income
+€4,423
Investment (derived)
-€7,400
Investment in fixed assets (net)
-€7,400
Financing
-€47,810
Debts after one year
-€20,978
Current portion of long-term debt
-€26,832
Cash 2025
€128,504
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €404,083 | €410,526 | +€6,443 | +1.6% |
| Fixed assets | 21/28 | €275,734 | €231,782 | -€43,952 | -15.9% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €275,734 | €231,782 | -€43,952 | -15.9% |
| Land and buildings | 22 | - | €0 | = | |
| Plant, machinery and equipment | 23 | €113,859 | €80,644 | -€33,215 | -29.2% |
| Furniture and vehicles | 24 | €43,975 | €41,413 | -€2,562 | -5.8% |
| Leasing and similar rights | 25 | €36,624 | €30,090 | -€6,534 | -17.8% |
| Other tangible fixed assets | 26 | €81,276 | €79,635 | -€1,641 | -2.0% |
| Current assets | 29/58 | €128,349 | €178,744 | +€50,395 | +39.3% |
| Stocks and contracts in progress | 3 | €8,123 | €8,374 | +€251 | +3.1% |
| Stocks | 30/36 | €8,123 | €8,374 | +€251 | +3.1% |
| Amounts receivable within one year | 40/41 | €22,049 | €32,679 | +€10,631 | +48.2% |
| Trade receivables | 40 | €1,081 | €6,579 | +€5,497 | +508% |
| Other amounts receivable | 41 | €20,967 | €26,101 | +€5,133 | +24.5% |
| Cash at bank and in hand | 54/58 | €87,998 | €128,504 | +€40,506 | +46.0% |
| Deferred charges and accrued income | 490/1 | €10,179 | €9,186 | -€993 | -9.8% |
| Total equity and liabilities | 10/49 | €404,083 | €410,526 | +€6,443 | +1.6% |
| Equity | 10/15 | €200,060 | €244,234 | +€44,174 | +22.1% |
| Contributions | 10/11 | €72,200 | €72,200 | = | 0.0% |
| Capital | 10 | €72,200 | - | -€72,200 | |
| Issued capital | 100 | €84,600 | - | -€84,600 | |
| Uncalled capital | 101 | €12,400 | - | -€12,400 | |
| Reserves | 13 | €127,860 | €172,034 | +€44,174 | +34.5% |
| Non-distributable reserves | 130/1 | €2,958 | €2,958 | = | 0.0% |
| Legal reserve | 130 | €2,958 | - | -€2,958 | |
| Reserves not available under the articles | 1311 | - | €2,958 | +€2,958 | |
| Distributable reserves | 133 | €124,902 | €169,076 | +€44,174 | +35.4% |
| Amounts payable | 17/49 | €204,023 | €166,292 | -€37,731 | -18.5% |
| Amounts payable after more than one year | 17 | €67,081 | €46,103 | -€20,978 | -31.3% |
| Financial debts | 170/4 | €67,081 | €46,103 | -€20,978 | -31.3% |
| Amounts payable within one year | 42/48 | €136,942 | €115,766 | -€21,176 | -15.5% |
| Current portion of amounts payable after more than one year | 42 | €47,810 | €20,978 | -€26,832 | -56.1% |
| Trade debts | 44 | €76,817 | €71,905 | -€4,912 | -6.4% |
| Suppliers | 440/4 | €76,817 | €71,905 | -€4,912 | -6.4% |
| Advances received on contracts in progress | 46 | €5,000 | €5,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €4,175 | €14,107 | +€9,931 | +238% |
| Taxes | 450/3 | €4,175 | €2,610 | -€1,565 | -37.5% |
| Remuneration and social security | 454/9 | €0 | €11,496 | +€11,496 | +57,481,800% |
| Other amounts payable | 47/48 | €3,139 | €3,776 | +€637 | +20.3% |
| Accrued charges and deferred income | 492/3 | - | €4,423 | +€4,423 | |
| Remuneration, social security and pensions | 62 | €210,310 | €213,984 | +€3,673 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,183 | €51,352 | -€1,831 | -3.4% |
| Other operating charges | 640/8 | €785 | €852 | +€67 | +8.6% |
| Gross operating margin | 9900 | €307,570 | €339,762 | +€32,192 | +10.5% |
| Operating profit (loss) | 9901 | €43,292 | €73,575 | +€30,283 | +69.9% |
| Financial income | 75/76B | €130 | €7 | -€123 | -95.0% |
| Recurring financial income | 75 | €130 | €7 | -€123 | -95.0% |
| Financial charges | 65/66B | €14,402 | €12,785 | -€1,617 | -11.2% |
| Recurring financial charges | 65 | €14,402 | €12,785 | -€1,617 | -11.2% |
| Profit (loss) for the period before taxes | 9903 | €29,020 | €60,797 | +€31,777 | +109% |
| Income taxes | 67/77 | €10,549 | €16,623 | +€6,073 | +57.6% |
| Profit (loss) for the period | 9904 | €18,471 | €44,174 | +€25,703 | +139% |
| Profit (loss) for the period to be appropriated | 9905 | €18,471 | €44,174 | +€25,703 | +139% |
Next steps
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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 3 November 2026 via checked.be.