fries.studio: what changed
fries.studio
Largest movements
- Receivables within one year -€15,740
down €15,740 (-46.3%), from €34,020 to €18,281
of which Trade receivables: -€15,244
- Cash -€14,509
down €14,509 (-24.8%), from €58,431 to €43,923
mainly Tax, wage and social debts (-€17,792) and Other debts (-€16,787)
- Tangible fixed assets +€1,090
up €1,090 (+25.4%), from €4,287 to €5,377
- Tax, wage and social debts -€17,792
down €17,792 (-76.5%), from €23,261 to €5,469
of which Taxes: -€16,365
- Other debts -€16,787
down €16,787 (-71.8%), from €23,371 to €6,584
- Profit (loss) carried forward +€8,266
new in 2025: €8,266
- Trade debts -€2,986
down €2,986 (-66.2%), from €4,512 to €1,526
- Gross operating margin -€41,610
down €41,610 (-71.7%), from €58,031 to €16,420
- Taxes -€8,754
down €8,754 (-75.2%), from €11,644 to €2,889
- Depreciation +€1,628
up €1,628 (+159%), from €1,023 to €2,652
- Financial charges +€762
up €762 (+45.6%), from €1,672 to €2,434
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 | €97,477 | €68,259 | -€29,217 | -30.0% |
| Fixed assets | 21/28 | €4,287 | €5,377 | +€1,090 | +25.4% |
| Tangible fixed assets | 22/27 | €4,287 | €5,377 | +€1,090 | +25.4% |
| Furniture and vehicles | 24 | €4,287 | €5,377 | +€1,090 | +25.4% |
| Current assets | 29/58 | €93,189 | €62,882 | -€30,307 | -32.5% |
| Amounts receivable within one year | 40/41 | €34,020 | €18,281 | -€15,740 | -46.3% |
| Trade receivables | 40 | €33,470 | €18,226 | -€15,244 | -45.5% |
| Other amounts receivable | 41 | €550 | €55 | -€496 | -90.1% |
| Cash at bank and in hand | 54/58 | €58,431 | €43,923 | -€14,509 | -24.8% |
| Deferred charges and accrued income | 490/1 | €738 | €679 | -€59 | -7.9% |
| Total equity and liabilities | 10/49 | €97,477 | €68,259 | -€29,217 | -30.0% |
| Equity | 10/15 | €46,066 | €54,332 | +€8,266 | +17.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €43,566 | €43,566 | = | 0.0% |
| Distributable reserves | 133 | €43,566 | €43,566 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €8,266 | +€8,266 | |
| Amounts payable | 17/49 | €51,411 | €13,927 | -€37,484 | -72.9% |
| Amounts payable within one year | 42/48 | €51,411 | €13,927 | -€37,484 | -72.9% |
| Financial debts | 43 | €267 | €348 | +€81 | +30.3% |
| Credit institutions | 430/8 | €267 | €348 | +€81 | +30.3% |
| Trade debts | 44 | €4,512 | €1,526 | -€2,986 | -66.2% |
| Suppliers | 440/4 | €4,512 | €1,526 | -€2,986 | -66.2% |
| Taxes, remuneration and social security | 45 | €23,261 | €5,469 | -€17,792 | -76.5% |
| Taxes | 450/3 | €21,169 | €4,804 | -€16,365 | -77.3% |
| Remuneration and social security | 454/9 | €2,092 | €665 | -€1,427 | -68.2% |
| Other amounts payable | 47/48 | €23,371 | €6,584 | -€16,787 | -71.8% |
| Remuneration, social security and pensions | 62 | - | €50 | +€50 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,023 | €2,652 | +€1,628 | +159% |
| Other operating charges | 640/8 | €126 | €144 | +€18 | +14.2% |
| Gross operating margin | 9900 | €58,031 | €16,420 | -€41,610 | -71.7% |
| Operating profit (loss) | 9901 | €56,881 | €13,575 | -€43,306 | -76.1% |
| Financial income | 75/76B | €0 | €15 | +€15 | +3,117% |
| Recurring financial income | 75 | €0 | €15 | +€15 | +3,117% |
| Financial charges | 65/66B | €1,672 | €2,434 | +€762 | +45.6% |
| Recurring financial charges | 65 | €1,672 | €2,434 | +€762 | +45.6% |
| Profit (loss) for the period before taxes | 9903 | €55,210 | €11,156 | -€44,054 | -79.8% |
| Income taxes | 67/77 | €11,644 | €2,889 | -€8,754 | -75.2% |
| Profit (loss) for the period | 9904 | €43,566 | €8,266 | -€35,300 | -81.0% |
| Profit (loss) for the period to be appropriated | 9905 | €43,566 | €8,266 | -€35,300 | -81.0% |
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 5 November 2026 via checked.be.