HET FRIETHUIS: what changed
What changed
HET FRIETHUIS
NACE 56.112, Limited-service restaurants, excluding mobile food services
filed annual accounts (NBB)
Net result for the year
€30,182
2024 · €12,425+€17,757
Equity
€21,684
2024 · -€8,498+€30,182
Cash
€8,082
2024 · €4,297+€3,785
Balance sheet total
€294,122
2024 · €345,800-€51,678
Largest movements
Assets
- Tangible fixed assets -€55,849
down €55,849 (-16.8%), from €332,444 to €276,595
of which Plant, machinery and equipment: -€50,849
- Cash +€3,785
up €3,785 (+88.1%), from €4,297 to €8,082
mainly Depreciation (+€55,849) and Net result for the year (+€30,182)
Equity and liabilities
- Debts after one year -€42,070
down €42,070 (-20.5%), from €205,194 to €163,124
- Profit (loss) carried forward +€30,182
up €30,182, from -€28,958 to €1,224
- Other debts -€28,592
down €28,592 (-45.4%), from €62,953 to €34,360
- Current portion of long-term debt -€9,035
down €9,035 (-16.1%), from €55,981 to €46,946
Income statement
- Gross operating margin +€17,412
up €17,412 (+19.6%), from €88,973 to €106,386
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
€12,425
Gross operating margin
+€17,412
Staff costs
-€128
Other operating charges
-€173
Financial income
+€0
Financial charges
+€641
Taxes
+€5
Result 2025
€30,182
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
+€56,438
Investment
€0
Financing
-€52,654
Cash 2024
€4,297
From operations (derived)
+€56,438
Net result for the year
+€30,182
Depreciation
+€55,849
Stocks and contracts
+€636
Receivables within one year
-€1,185
Deferred charges and accrued income
+€163
Trade debts
-€1,499
Tax, wage and social debts
+€884
Other debts
-€28,592
Financing
-€52,654
Debts after one year
-€42,070
Current portion of long-term debt
-€9,035
Short-term financial debts
-€1,549
Cash 2025
€8,082
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €345,800 | €294,122 | -€51,678 | -14.9% |
| Fixed assets | 21/28 | €332,444 | €276,595 | -€55,849 | -16.8% |
| Tangible fixed assets | 22/27 | €332,444 | €276,595 | -€55,849 | -16.8% |
| Land and buildings | 22 | €105,316 | €100,316 | -€5,000 | -4.7% |
| Plant, machinery and equipment | 23 | €227,127 | €176,278 | -€50,849 | -22.4% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €13,356 | €17,528 | +€4,171 | +31.2% |
| Stocks and contracts in progress | 3 | €5,939 | €5,304 | -€636 | -10.7% |
| Stocks | 30/36 | €5,939 | €5,304 | -€636 | -10.7% |
| Amounts receivable within one year | 40/41 | €1,010 | €2,196 | +€1,185 | +117% |
| Trade receivables | 40 | €200 | €1,316 | +€1,116 | +558% |
| Other amounts receivable | 41 | €810 | €879 | +€69 | +8.5% |
| Cash at bank and in hand | 54/58 | €4,297 | €8,082 | +€3,785 | +88.1% |
| Deferred charges and accrued income | 490/1 | €2,110 | €1,947 | -€163 | -7.7% |
| Total equity and liabilities | 10/49 | €345,800 | €294,122 | -€51,678 | -14.9% |
| Equity | 10/15 | -€8,498 | €21,684 | +€30,182 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,958 | €1,224 | +€30,182 | |
| Amounts payable | 17/49 | €354,299 | €272,438 | -€81,861 | -23.1% |
| Amounts payable after more than one year | 17 | €205,194 | €163,124 | -€42,070 | -20.5% |
| Financial debts | 170/4 | €205,194 | €163,124 | -€42,070 | -20.5% |
| Amounts payable within one year | 42/48 | €149,104 | €109,314 | -€39,791 | -26.7% |
| Current portion of amounts payable after more than one year | 42 | €55,981 | €46,946 | -€9,035 | -16.1% |
| Financial debts | 43 | €12,390 | €10,841 | -€1,549 | -12.5% |
| Credit institutions | 430/8 | €12,390 | €10,841 | -€1,549 | -12.5% |
| Trade debts | 44 | €16,168 | €14,669 | -€1,499 | -9.3% |
| Suppliers | 440/4 | €16,168 | €14,669 | -€1,499 | -9.3% |
| Taxes, remuneration and social security | 45 | €1,614 | €2,498 | +€884 | +54.8% |
| Taxes | 450/3 | €1,614 | €1,726 | +€112 | +6.9% |
| Remuneration and social security | 454/9 | €0 | €772 | +€772 | |
| Other amounts payable | 47/48 | €62,953 | €34,360 | -€28,592 | -45.4% |
| Remuneration, social security and pensions | 62 | €8,587 | €8,715 | +€128 | +1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,849 | €55,849 | = | 0.0% |
| Other operating charges | 640/8 | €1,603 | €1,776 | +€173 | +10.8% |
| Gross operating margin | 9900 | €88,973 | €106,386 | +€17,412 | +19.6% |
| Operating profit (loss) | 9901 | €22,934 | €40,045 | +€17,111 | +74.6% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €9,783 | €9,142 | -€641 | -6.5% |
| Recurring financial charges | 65 | €9,783 | €9,142 | -€641 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | €13,151 | €30,903 | +€17,752 | +135% |
| Income taxes | 67/77 | €726 | €721 | -€5 | -0.6% |
| Profit (loss) for the period | 9904 | €12,425 | €30,182 | +€17,757 | +143% |
| Profit (loss) for the period to be appropriated | 9905 | €12,425 | €30,182 | +€17,757 | +143% |
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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 1 November 2026 via checked.be.