CABINET D'EXPERTISE COMPTABLE FROGNET: what changed
What changed
CABINET D'EXPERTISE COMPTABLE FROGNET
NACE 69.201, Certified accountants and tax accountants
filed annual accounts (NBB)
Net result for the year
€481,782
2024 · €308,011+€173,771
Equity
€6,200
2024 · €8,171-€1,971
Cash
€103,708
2024 · €139,052-€35,344
Balance sheet total
€464,443
2024 · €514,595-€50,153
Largest movements
Assets
- Current investments -€120,000
no longer reported in 2025 (was €120,000)
- Receivables within one year +€93,077
up €93,077 (+39.6%), from €235,177 to €328,254
of which Other amounts receivable: +€92,732
- Cash -€35,344
down €35,344 (-25.4%), from €139,052 to €103,708
mainly Contributions, distributions and other (-€483,753) and Other debts (-€111,896)
- Deferred charges and accrued income +€32,481
new in 2025: €32,481
- Tangible fixed assets -€20,024
no longer reported in 2025 (was €20,024)
Equity and liabilities
- Other debts -€111,896
down €111,896 (-29.4%), from €380,000 to €268,104
- Current portion of long-term debt +€41,115
new in 2025: €41,115
- Tax, wage and social debts +€26,659
up €26,659 (+41.4%), from €64,342 to €91,001
of which Taxes: +€20,349
Income statement
- Gross operating margin +€286,967
up €286,967 (+39.4%), from €728,742 to €1.0m
- Staff costs +€57,041
up €57,041 (+18.3%), from €312,170 to €369,211
- Taxes +€57,023
up €57,023 (+53.1%), from €107,397 to €164,419
- Depreciation -€12,118
no longer reported in 2025 (was €12,118)
- Financial income -€10,982
down €10,982 (-70.8%), from €15,518 to €4,535
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
€308,011
Gross operating margin
+€286,967
Staff costs
-€57,041
Depreciation
+€12,118
Write-downs
+€8,415
Other operating charges
-€2,831
Other operating items
-€1,871
Financial income
-€10,982
Financial charges
-€3,983
Taxes
-€57,023
Result 2025
€481,782
raises the resultlowers the resultnot broken down further in the accounts
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
+€266,928
Investment
+€140,367
Financing
-€442,639
Cash 2024
€139,052
From operations (derived)
+€266,928
Net result for the year
+€481,782
Receivables within one year
-€93,077
Deferred charges and accrued income
-€32,481
Trade debts
-€4,060
Tax, wage and social debts
+€26,659
Other debts
-€111,896
Investment (derived)
+€140,367
Investment in fixed assets (net)
+€20,367
Current investments
+€120,000
Financing
-€442,639
Current portion of long-term debt
+€41,115
Contributions, distributions and other
-€483,753
Cash 2025
€103,708
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €514,595 | €464,443 | -€50,153 | -9.7% |
| Fixed assets | 21/28 | €20,367 | - | -€20,367 | |
| Tangible fixed assets | 22/27 | €20,024 | - | -€20,024 | |
| Furniture and vehicles | 24 | €20,024 | - | -€20,024 | |
| Financial fixed assets | 28 | €344 | - | -€344 | |
| Current assets | 29/58 | €494,228 | €464,443 | -€29,786 | -6.0% |
| Amounts receivable within one year | 40/41 | €235,177 | €328,254 | +€93,077 | +39.6% |
| Trade receivables | 40 | €225,309 | €225,654 | +€346 | +0.2% |
| Other amounts receivable | 41 | €9,868 | €102,599 | +€92,732 | +940% |
| Current investments | 50/53 | €120,000 | - | -€120,000 | |
| Cash at bank and in hand | 54/58 | €139,052 | €103,708 | -€35,344 | -25.4% |
| Deferred charges and accrued income | 490/1 | - | €32,481 | +€32,481 | |
| Total equity and liabilities | 10/49 | €514,595 | €464,443 | -€50,153 | -9.7% |
| Equity | 10/15 | €8,171 | €6,200 | -€1,971 | -24.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | - | -€6,200 | |
| Other | 1109/19 | €6,200 | - | -€6,200 | |
| Profit (loss) carried forward | 14 | €1,971 | - | -€1,971 | |
| Amounts payable | 17/49 | €506,424 | €458,243 | -€48,181 | -9.5% |
| Amounts payable within one year | 42/48 | €506,424 | €458,243 | -€48,181 | -9.5% |
| Current portion of amounts payable after more than one year | 42 | - | €41,115 | +€41,115 | |
| Trade debts | 44 | €62,082 | €58,023 | -€4,060 | -6.5% |
| Suppliers | 440/4 | €62,082 | €58,023 | -€4,060 | -6.5% |
| Taxes, remuneration and social security | 45 | €64,342 | €91,001 | +€26,659 | +41.4% |
| Taxes | 450/3 | €28,199 | €48,547 | +€20,349 | +72.2% |
| Remuneration and social security | 454/9 | €36,143 | €42,454 | +€6,311 | +17.5% |
| Other amounts payable | 47/48 | €380,000 | €268,104 | -€111,896 | -29.4% |
| Non-recurring operating income | 76A | - | €3,596 | +€3,596 | |
| Remuneration, social security and pensions | 62 | €312,170 | €369,211 | +€57,041 | +18.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,118 | - | -€12,118 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €6,035 | -€2,381 | -€8,415 | |
| Other operating charges | 640/8 | €844 | €3,675 | +€2,831 | +335% |
| Non-recurring operating charges | 66A | - | €1,871 | +€1,871 | |
| Gross operating margin | 9900 | €728,742 | €1,015,709 | +€286,967 | +39.4% |
| Operating profit (loss) | 9901 | €397,575 | €643,333 | +€245,758 | +61.8% |
| Financial income | 75/76B | €15,518 | €4,535 | -€10,982 | -70.8% |
| Recurring financial income | 75 | €15,518 | €4,535 | -€10,982 | -70.8% |
| Financial charges | 65/66B | -€2,316 | €1,667 | +€3,983 | |
| Recurring financial charges | 65 | -€2,316 | €1,667 | +€3,983 | |
| Profit (loss) for the period before taxes | 9903 | €415,408 | €646,201 | +€230,793 | +55.6% |
| Income taxes | 67/77 | €107,397 | €164,419 | +€57,023 | +53.1% |
| Profit (loss) for the period | 9904 | €308,011 | €481,782 | +€173,771 | +56.4% |
| Transfer from tax-exempt reserves | 789 | €7,374 | - | -€7,374 | |
| Profit (loss) for the period to be appropriated | 9905 | €315,385 | €481,782 | +€166,397 | +52.8% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.