K & B Friet: what changed
K & B Friet
Largest movements
- Financial fixed assets +€179,660
up €179,660 (+52,841%), from €340 to €180,000
- Receivables within one year +€36,706
up €36,706 (+1,235%), from €2,971 to €39,677
of which Trade receivables: +€36,949
- Tangible fixed assets -€16,972
down €16,972 (-23.6%), from €71,988 to €55,016
of which Furniture and vehicles: -€15,800
- Stocks and contracts -€5,741
down €5,741 (-100%), from €5,741 to €0
- Debts after one year +€126,119
up €126,119 (+297%), from €42,488 to €168,606
- Advances received +€26,786
up €26,786 (+11,137%), from €241 to €27,026
- Current portion of long-term debt +€21,352
up €21,352 (+192%), from €11,115 to €32,467
- Other debts +€10,368
up €10,368 (+32.1%), from €32,337 to €42,705
- Reserves +€5,437
up €5,437 (+97.0%), from €5,604 to €11,041
- Gross operating margin +€10,785
up €10,785 (+45.8%), from €23,573 to €34,359
- Other operating charges +€4,528
up €4,528 (+1,835%), from €247 to €4,774
- Depreciation +€4,143
up €4,143 (+31.6%), from €13,127 to €17,270
- Financial charges +€2,508
up €2,508 (+77.2%), from €3,248 to €5,756
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €101,412 | €295,268 | +€193,856 | +191% |
| Fixed assets | 21/28 | €73,563 | €235,953 | +€162,390 | +221% |
| Intangible fixed assets | 21 | €1,235 | €937 | -€298 | -24.1% |
| Tangible fixed assets | 22/27 | €71,988 | €55,016 | -€16,972 | -23.6% |
| Plant, machinery and equipment | 23 | €4,942 | €3,770 | -€1,172 | -23.7% |
| Furniture and vehicles | 24 | €67,045 | €51,245 | -€15,800 | -23.6% |
| Financial fixed assets | 28 | €340 | €180,000 | +€179,660 | +52,841% |
| Current assets | 29/58 | €27,849 | €59,315 | +€31,466 | +113% |
| Stocks and contracts in progress | 3 | €5,741 | €0 | -€5,741 | -100% |
| Stocks | 30/36 | €5,741 | €0 | -€5,741 | -100% |
| Amounts receivable within one year | 40/41 | €2,971 | €39,677 | +€36,706 | +1,235% |
| Trade receivables | 40 | €2,137 | €39,086 | +€36,949 | +1,729% |
| Other amounts receivable | 41 | €835 | €591 | -€244 | -29.2% |
| Cash at bank and in hand | 54/58 | €17,899 | €19,547 | +€1,648 | +9.2% |
| Deferred charges and accrued income | 490/1 | €1,237 | €91 | -€1,146 | -92.6% |
| Total equity and liabilities | 10/49 | €101,412 | €295,268 | +€193,856 | +191% |
| Equity | 10/15 | €9,604 | €15,041 | +€5,437 | +56.6% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €5,604 | €11,041 | +€5,437 | +97.0% |
| Distributable reserves | 133 | €5,604 | €11,041 | +€5,437 | +97.0% |
| Amounts payable | 17/49 | €91,808 | €280,227 | +€188,418 | +205% |
| Amounts payable after more than one year | 17 | €42,488 | €168,606 | +€126,119 | +297% |
| Financial debts | 170/4 | €42,488 | €168,606 | +€126,119 | +297% |
| Amounts payable within one year | 42/48 | €49,321 | €111,621 | +€62,300 | +126% |
| Current portion of amounts payable after more than one year | 42 | €11,115 | €32,467 | +€21,352 | +192% |
| Trade debts | 44 | €3,100 | €6,687 | +€3,587 | +116% |
| Suppliers | 440/4 | €3,100 | €6,687 | +€3,587 | +116% |
| Advances received on contracts in progress | 46 | €241 | €27,026 | +€26,786 | +11,137% |
| Taxes, remuneration and social security | 45 | €2,528 | €2,736 | +€208 | +8.2% |
| Taxes | 450/3 | €2,528 | €2,736 | +€208 | +8.2% |
| Other amounts payable | 47/48 | €32,337 | €42,705 | +€10,368 | +32.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,127 | €17,270 | +€4,143 | +31.6% |
| Other operating charges | 640/8 | €247 | €4,774 | +€4,528 | +1,835% |
| Gross operating margin | 9900 | €23,573 | €34,359 | +€10,785 | +45.8% |
| Operating profit (loss) | 9901 | €10,200 | €12,314 | +€2,114 | +20.7% |
| Financial income | 75/76B | €0 | €0 | -€0 | -75.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -75.0% |
| Financial charges | 65/66B | €3,248 | €5,756 | +€2,508 | +77.2% |
| Recurring financial charges | 65 | €3,248 | €5,756 | +€2,508 | +77.2% |
| Profit (loss) for the period before taxes | 9903 | €6,953 | €6,559 | -€394 | -5.7% |
| Income taxes | 67/77 | €1,349 | €1,121 | -€227 | -16.9% |
| Profit (loss) for the period | 9904 | €5,604 | €5,437 | -€166 | -3.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,604 | €5,437 | -€166 | -3.0% |
Next steps
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 7 November 2026 via checked.be.