C.FRISCHEN: 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.
C.FRISCHEN
Largest movements
- Tangible fixed assets -€7,625
down €7,625 (-19.1%), from €39,844 to €32,219
of which Furniture and vehicles: -€4,625
- Cash -€6,128
down €6,128 (-30.9%), from €19,847 to €13,719
mainly Other debts (-€16,983) and Trade debts (-€597)
- Other debts -€16,983
down €16,983 (-92.4%), from €18,373 to €1,390
- Profit (loss) carried forward +€3,190
up €3,190 (+11.6%), from €27,532 to €30,722
- Tax, wage and social debts +€637
up €637 (+6.6%), from €9,616 to €10,253
- Trade debts -€597
down €597 (-27.5%), from €2,170 to €1,573
- Gross operating margin -€26,645
down €26,645 (-67.4%), from €39,520 to €12,875
- Taxes -€5,979
down €5,979 (-77.2%), from €7,741 to €1,762
- Purchases and services -€4,724
down €4,724 (-10.2%), from €46,340 to €41,616
- Depreciation +€3,483
up €3,483 (+84.1%), from €4,142 to €7,625
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
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 | €59,691 | €45,938 | -€13,753 | -23.0% |
| Fixed assets | 21/28 | €39,844 | €32,219 | -€7,625 | -19.1% |
| Tangible fixed assets | 22/27 | €39,844 | €32,219 | -€7,625 | -19.1% |
| Furniture and vehicles | 24 | €17,344 | €12,719 | -€4,625 | -26.7% |
| Other tangible fixed assets | 26 | €22,500 | €19,500 | -€3,000 | -13.3% |
| Current assets | 29/58 | €19,847 | €13,719 | -€6,128 | -30.9% |
| Cash at bank and in hand | 54/58 | €19,847 | €13,719 | -€6,128 | -30.9% |
| Total equity and liabilities | 10/49 | €59,691 | €45,938 | -€13,753 | -23.0% |
| Equity | 10/15 | €29,532 | €32,722 | +€3,190 | +10.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,532 | €30,722 | +€3,190 | +11.6% |
| Amounts payable | 17/49 | €30,159 | €13,216 | -€16,943 | -56.2% |
| Amounts payable within one year | 42/48 | €30,159 | €13,216 | -€16,943 | -56.2% |
| Trade debts | 44 | €2,170 | €1,573 | -€597 | -27.5% |
| Suppliers | 440/4 | €2,170 | €1,573 | -€597 | -27.5% |
| Taxes, remuneration and social security | 45 | €9,616 | €10,253 | +€637 | +6.6% |
| Taxes | 450/3 | €9,616 | €10,253 | +€637 | +6.6% |
| Other amounts payable | 47/48 | €18,373 | €1,390 | -€16,983 | -92.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €46,340 | €41,616 | -€4,724 | -10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,142 | €7,625 | +€3,483 | +84.1% |
| Other operating charges | 640/8 | - | €220 | +€220 | |
| Gross operating margin | 9900 | €39,520 | €12,875 | -€26,645 | -67.4% |
| Operating profit (loss) | 9901 | €35,378 | €5,030 | -€30,348 | -85.8% |
| Financial charges | 65/66B | €105 | €78 | -€27 | -25.7% |
| Recurring financial charges | 65 | €105 | €78 | -€27 | -25.7% |
| Profit (loss) for the period before taxes | 9903 | €35,273 | €4,952 | -€30,321 | -86.0% |
| Income taxes | 67/77 | €7,741 | €1,762 | -€5,979 | -77.2% |
| Profit (loss) for the period | 9904 | €27,532 | €3,190 | -€24,342 | -88.4% |
| Profit (loss) for the period to be appropriated | 9905 | €27,532 | €3,190 | -€24,342 | -88.4% |
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 31 October 2026 via checked.be.