A Guy Named Frank: 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.
A Guy Named Frank
Largest movements
- Receivables within one year +€31,606
up €31,606 (+52.3%), from €60,435 to €92,041
of which Trade receivables: +€22,101
- Tangible fixed assets -€1,826
down €1,826 (-18.9%), from €9,662 to €7,836
of which Other tangible fixed assets: -€1,121
- Profit (loss) carried forward +€19,663
up €19,663 (+64.4%), from €30,511 to €50,174
- Tax, wage and social debts +€15,242
up €15,242 (+1,946%), from €783 to €16,025
- Short-term financial debts -€5,904
down €5,904 (-41.7%), from €14,162 to €8,258
- Gross operating margin +€46,946
up €46,946, from -€16,929 to €30,017
- Taxes +€5,848
new in 2025: €5,848
- Other operating charges +€538
up €538 (+59.5%), from €904 to €1,442
- Depreciation -€529
down €529 (-22.4%), from €2,355 to €1,826
- Financial charges +€508
up €508 (+69.6%), from €730 to €1,238
of which Financial charges: +€508
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.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €70,123 | €99,902 | +€29,779 | +42.5% |
| Fixed assets | 21/28 | €9,687 | €7,861 | -€1,826 | -18.9% |
| Tangible fixed assets | 22/27 | €9,662 | €7,836 | -€1,826 | -18.9% |
| Plant, machinery and equipment | 23 | €4,539 | €4,410 | -€128 | -2.8% |
| Furniture and vehicles | 24 | €2,202 | €1,625 | -€577 | -26.2% |
| Other tangible fixed assets | 26 | €2,922 | €1,801 | -€1,121 | -38.4% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €60,435 | €92,041 | +€31,606 | +52.3% |
| Amounts receivable within one year | 40/41 | €60,435 | €92,041 | +€31,606 | +52.3% |
| Trade receivables | 40 | €55,506 | €77,607 | +€22,101 | +39.8% |
| Other amounts receivable | 41 | €4,929 | €14,434 | +€9,505 | +193% |
| Total equity and liabilities | 10/49 | €70,123 | €99,902 | +€29,779 | +42.5% |
| Equity | 10/15 | €50,971 | €70,634 | +€19,663 | +38.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,511 | €50,174 | +€19,663 | +64.4% |
| Amounts payable | 17/49 | €19,152 | €29,268 | +€10,116 | +52.8% |
| Amounts payable within one year | 42/48 | €19,152 | €29,268 | +€10,116 | +52.8% |
| Financial debts | 43 | €14,162 | €8,258 | -€5,904 | -41.7% |
| Credit institutions | 430/8 | €14,162 | €8,258 | -€5,904 | -41.7% |
| Trade debts | 44 | €4,207 | €4,985 | +€778 | +18.5% |
| Suppliers | 440/4 | €4,207 | €4,985 | +€778 | +18.5% |
| Taxes, remuneration and social security | 45 | €783 | €16,025 | +€15,242 | +1,946% |
| Taxes | 450/3 | €783 | €16,025 | +€15,242 | +1,946% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,355 | €1,826 | -€529 | -22.4% |
| Other operating charges | 640/8 | €904 | €1,442 | +€538 | +59.5% |
| Gross operating margin | 9900 | -€16,929 | €30,017 | +€46,946 | |
| Operating profit (loss) | 9901 | -€20,187 | €26,749 | +€46,937 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Non-recurring financial income | 76B | €0 | - | -€0 | |
| Financial charges | 65/66B | €730 | €1,238 | +€508 | +69.6% |
| Recurring financial charges | 65 | €730 | €1,238 | +€508 | +69.6% |
| Non-recurring financial charges | 66B | €730 | €1,238 | +€508 | +69.6% |
| Profit (loss) for the period before taxes | 9903 | -€20,917 | €25,511 | +€46,429 | |
| Income taxes | 67/77 | - | €5,848 | +€5,848 | |
| Profit (loss) for the period | 9904 | -€20,917 | €19,663 | +€40,581 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,917 | €19,663 | +€40,581 |
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 30 October 2026 via checked.be.