FrituurLu: 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.
FrituurLu
Largest movements
- Cash +€41,603
up €41,603 (+99.4%), from €41,874 to €83,478
mainly Net result for the year (+€63,327) and Depreciation (+€23,093)
- Tangible fixed assets -€16,337
down €16,337 (-21.9%), from €74,490 to €58,154
of which Plant, machinery and equipment: -€15,417
- Reserves +€63,327
up €63,327 (+194.1%), from €32,628 to €95,955
- Other debts -€29,996
down €29,996 (-53.5%), from €56,048 to €26,052
- Debts after one year -€7,035
down €7,035 (-100.0%), from €7,035 to €0
- Current portion of long-term debt -€3,115
down €3,115 (-30.7%), from €10,150 to €7,035
- Gross operating margin +€79,472
up €79,472 (+86.7%), from €91,710 to €171,182
- Staff costs +€29,658
up €29,658 (+84.2%), from €35,210 to €64,868
- Depreciation +€9,787
up €9,787 (+73.6%), from €13,306 to €23,093
- Taxes +€7,850
up €7,850 (+96.1%), from €8,170 to €16,021
- Financial charges +€1,817
up €1,817 (+84.4%), from €2,152 to €3,968
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.
Cash bridge derived
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 | €121,793 | €147,261 | +€25,468 | +20.9% |
| Fixed assets | 21/28 | €74,490 | €58,154 | -€16,337 | -21.9% |
| Tangible fixed assets | 22/27 | €74,490 | €58,154 | -€16,337 | -21.9% |
| Plant, machinery and equipment | 23 | €71,841 | €56,424 | -€15,417 | -21.5% |
| Furniture and vehicles | 24 | €2,649 | €1,730 | -€919 | -34.7% |
| Current assets | 29/58 | €47,303 | €89,107 | +€41,804 | +88.4% |
| Stocks and contracts in progress | 3 | €1,475 | €1,295 | -€180 | -12.2% |
| Stocks | 30/36 | €1,475 | €1,295 | -€180 | -12.2% |
| Amounts receivable within one year | 40/41 | - | €5 | +€5 | |
| Other amounts receivable | 41 | - | €5 | +€5 | |
| Cash at bank and in hand | 54/58 | €41,874 | €83,478 | +€41,603 | +99.4% |
| Deferred charges and accrued income | 490/1 | €3,953 | €4,330 | +€376 | +9.5% |
| Total equity and liabilities | 10/49 | €121,793 | €147,261 | +€25,468 | +20.9% |
| Equity | 10/15 | €33,628 | €96,955 | +€63,327 | +188.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €32,628 | €95,955 | +€63,327 | +194.1% |
| Distributable reserves | 133 | €32,628 | €95,955 | +€63,327 | +194.1% |
| Amounts payable | 17/49 | €88,165 | €50,306 | -€37,859 | -42.9% |
| Amounts payable after more than one year | 17 | €7,035 | €0 | -€7,035 | -100.0% |
| Financial debts | 170/4 | €7,035 | €0 | -€7,035 | -100.0% |
| Amounts payable within one year | 42/48 | €81,130 | €49,482 | -€31,648 | -39.0% |
| Current portion of amounts payable after more than one year | 42 | €10,150 | €7,035 | -€3,115 | -30.7% |
| Trade debts | 44 | €7,921 | €8,730 | +€809 | +10.2% |
| Suppliers | 440/4 | €7,921 | €8,730 | +€809 | +10.2% |
| Taxes, remuneration and social security | 45 | €7,011 | €7,665 | +€653 | +9.3% |
| Taxes | 450/3 | €3,093 | €2,312 | -€781 | -25.2% |
| Remuneration and social security | 454/9 | €3,919 | €5,352 | +€1,434 | +36.6% |
| Other amounts payable | 47/48 | €56,048 | €26,052 | -€29,996 | -53.5% |
| Accrued charges and deferred income | 492/3 | - | €824 | +€824 | |
| Remuneration, social security and pensions | 62 | €35,210 | €64,868 | +€29,658 | +84.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,306 | €23,093 | +€9,787 | +73.6% |
| Other operating charges | 640/8 | €380 | €208 | -€173 | -45.4% |
| Gross operating margin | 9900 | €91,710 | €171,182 | +€79,472 | +86.7% |
| Operating profit (loss) | 9901 | €42,814 | €83,014 | +€40,200 | +93.9% |
| Financial income | 75/76B | €136 | €302 | +€167 | +122.6% |
| Recurring financial income | 75 | €136 | €302 | +€167 | +122.6% |
| Financial charges | 65/66B | €2,152 | €3,968 | +€1,817 | +84.4% |
| Recurring financial charges | 65 | €2,152 | €3,968 | +€1,817 | +84.4% |
| Profit (loss) for the period before taxes | 9903 | €40,798 | €79,348 | +€38,550 | +94.5% |
| Income taxes | 67/77 | €8,170 | €16,021 | +€7,850 | +96.1% |
| Profit (loss) for the period | 9904 | €32,628 | €63,327 | +€30,699 | +94.1% |
| Profit (loss) for the period to be appropriated | 9905 | €32,628 | €63,327 | +€30,699 | +94.1% |
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 10 October 2026 via checked.be.