FRY WILLY: what changed
Two fiscal 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.
FRY WILLY
Largest movements
- Receivables within one year +€139,891
up €139,891 (+102.3%), from €136,752 to €276,643
of which Other amounts receivable: +€126,898
- Cash +€69,141
up €69,141 (+45.7%), from €151,365 to €220,506
mainly Net result for the year (+€269,725) and Other debts (+€135,074)
- Tangible fixed assets +€6,576
up €6,576 (+8.0%), from €81,854 to €88,430
of which Plant, machinery and equipment: +€10,658
- Other debts +€135,074
up €135,074 (+61.8%), from €218,711 to €353,785
- Trade debts +€67,020
up €67,020 (+157.5%), from €42,540 to €109,561
- Tax, wage and social debts +€15,409
up €15,409 (+26.2%), from €58,910 to €74,319
of which Taxes: +€23,121
- Gross operating margin +€107,750
up €107,750 (+23.7%), from €454,807 to €562,556
- Taxes +€26,697
up €26,697 (+51.5%), from €51,803 to €78,500
- Staff costs -€9,590
down €9,590 (-5.2%), from €182,813 to €173,222
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 | €392,084 | €611,104 | +€219,020 | +55.9% |
| Fixed assets | 21/28 | €91,154 | €97,730 | +€6,576 | +7.2% |
| Tangible fixed assets | 22/27 | €81,854 | €88,430 | +€6,576 | +8.0% |
| Plant, machinery and equipment | 23 | €42,349 | €53,007 | +€10,658 | +25.2% |
| Furniture and vehicles | 24 | €10,086 | €10,904 | +€818 | +8.1% |
| Other tangible fixed assets | 26 | €29,418 | €24,519 | -€4,899 | -16.7% |
| Financial fixed assets | 28 | €9,300 | €9,300 | = | 0.0% |
| Current assets | 29/58 | €300,930 | €513,374 | +€212,444 | +70.6% |
| Stocks and contracts in progress | 3 | €7,078 | €8,382 | +€1,304 | +18.4% |
| Stocks | 30/36 | €7,078 | €8,382 | +€1,304 | +18.4% |
| Amounts receivable within one year | 40/41 | €136,752 | €276,643 | +€139,891 | +102.3% |
| Trade receivables | 40 | €5,530 | €18,523 | +€12,993 | +235.0% |
| Other amounts receivable | 41 | €131,222 | €258,121 | +€126,898 | +96.7% |
| Cash at bank and in hand | 54/58 | €151,365 | €220,506 | +€69,141 | +45.7% |
| Deferred charges and accrued income | 490/1 | €5,735 | €7,843 | +€2,108 | +36.8% |
| Total equity and liabilities | 10/49 | €392,084 | €611,104 | +€219,020 | +55.9% |
| Equity | 10/15 | €60,000 | €60,000 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €41,400 | €41,400 | = | 0.0% |
| Distributable reserves | 133 | €41,400 | €41,400 | = | 0.0% |
| Amounts payable | 17/49 | €332,084 | €551,104 | +€219,020 | +66.0% |
| Amounts payable within one year | 42/48 | €331,049 | €549,447 | +€218,398 | +66.0% |
| Financial debts | 43 | €10,887 | €11,782 | +€894 | +8.2% |
| Credit institutions | 430/8 | €10,887 | €11,782 | +€894 | +8.2% |
| Trade debts | 44 | €42,540 | €109,561 | +€67,020 | +157.5% |
| Suppliers | 440/4 | €42,540 | €109,561 | +€67,020 | +157.5% |
| Taxes, remuneration and social security | 45 | €58,910 | €74,319 | +€15,409 | +26.2% |
| Taxes | 450/3 | €46,726 | €69,847 | +€23,121 | +49.5% |
| Remuneration and social security | 454/9 | €12,185 | €4,472 | -€7,712 | -63.3% |
| Other amounts payable | 47/48 | €218,711 | €353,785 | +€135,074 | +61.8% |
| Accrued charges and deferred income | 492/3 | €1,034 | €1,656 | +€622 | +60.1% |
| Non-recurring operating income | 76A | €20,733 | - | -€20,733 | |
| Remuneration, social security and pensions | 62 | €182,813 | €173,222 | -€9,590 | -5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,399 | €24,038 | +€1,639 | +7.3% |
| Other operating charges | 640/8 | €6,230 | €7,715 | +€1,485 | +23.8% |
| Gross operating margin | 9900 | €454,807 | €562,556 | +€107,750 | +23.7% |
| Operating profit (loss) | 9901 | €243,365 | €357,580 | +€114,215 | +46.9% |
| Financial income | 75/76B | €3,852 | €5,189 | +€1,337 | +34.7% |
| Recurring financial income | 75 | €3,852 | €5,189 | +€1,337 | +34.7% |
| Financial charges | 65/66B | €10,366 | €14,544 | +€4,178 | +40.3% |
| Recurring financial charges | 65 | €10,366 | €14,544 | +€4,178 | +40.3% |
| Profit (loss) for the period before taxes | 9903 | €236,851 | €348,225 | +€111,374 | +47.0% |
| Income taxes | 67/77 | €51,803 | €78,500 | +€26,697 | +51.5% |
| Profit (loss) for the period | 9904 | €185,048 | €269,725 | +€84,677 | +45.8% |
| Profit (loss) for the period to be appropriated | 9905 | €185,048 | €269,725 | +€84,677 | +45.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.