eFrog: what changed
What changed
eFrog
NACE 62.200, Computer consultancy and computer facilities management
filed annual accounts (NBB)
Net result for the year
€18,325
2024 · €19,065-€740
Equity
€62,803
2024 · €52,597+€10,206
Cash
€7,615
2024 · €7,234+€381
Balance sheet total
€164,550
2024 · €180,447-€15,898
Largest movements
Assets
- Tangible fixed assets -€21,778
down €21,778 (-22.3%), from €97,450 to €75,672
of which Leasing and similar rights: -€13,457
- Receivables within one year +€3,987
up €3,987 (+5.4%), from €73,728 to €77,715
of which Other amounts receivable: +€3,979
Equity and liabilities
- Debts after one year -€22,812
down €22,812 (-30.2%), from €75,637 to €52,825
- Reserves +€10,206
up €10,206 (+22.0%), from €46,397 to €56,603
of which Distributable reserves: +€11,629
- Short-term financial debts -€3,850
down €3,850 (-100%), from €3,850 to €0
- Tax, wage and social debts +€3,589
up €3,589 (+32.5%), from €11,034 to €14,624
of which Taxes: +€2,739
- Other debts -€1,866
down €1,866 (-18.7%), from €9,986 to €8,120
Income statement
- Gross operating margin -€2,364
down €2,364 (-3.9%), from €61,123 to €58,758
- Financial charges -€1,861
down €1,861 (-30.0%), from €6,198 to €4,337
- Depreciation +€1,206
up €1,206 (+4.8%), from €25,007 to €26,213
- Financial income +€671
up €671 (+37.2%), from €1,804 to €2,476
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
€19,065
Gross operating margin
-€2,364
Depreciation
-€1,206
Other operating charges
-€167
Financial income
+€671
Financial charges
+€1,861
Taxes
+€538
Deferred taxes and other
-€72
Result 2025
€18,325
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
+€40,113
Investment
-€4,435
Financing
-€35,297
Cash 2024
€7,234
From operations (derived)
+€40,113
Net result for the year
+€18,325
Depreciation
+€26,213
Receivables within one year
-€3,987
Deferred charges and accrued income
-€1,513
Provisions
-€356
Trade debts
-€304
Tax, wage and social debts
+€3,589
Other debts
-€1,866
Accrued charges and deferred income
+€10
Investment (derived)
-€4,435
Investment in fixed assets (net)
-€4,435
Financing
-€35,297
Debts after one year
-€22,812
Current portion of long-term debt
-€516
Short-term financial debts
-€3,850
Contributions, distributions and other
-€8,120
Cash 2025
€7,615
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €180,447 | €164,550 | -€15,898 | -8.8% |
| Fixed assets | 21/28 | €97,450 | €75,672 | -€21,778 | -22.3% |
| Tangible fixed assets | 22/27 | €97,450 | €75,672 | -€21,778 | -22.3% |
| Land and buildings | 22 | €53,134 | €42,565 | -€10,569 | -19.9% |
| Plant, machinery and equipment | 23 | €3,293 | €2,918 | -€375 | -11.4% |
| Furniture and vehicles | 24 | €694 | €3,316 | +€2,623 | +378% |
| Leasing and similar rights | 25 | €40,329 | €26,873 | -€13,457 | -33.4% |
| Current assets | 29/58 | €82,997 | €88,878 | +€5,881 | +7.1% |
| Amounts receivable within one year | 40/41 | €73,728 | €77,715 | +€3,987 | +5.4% |
| Trade receivables | 40 | €35,152 | €35,160 | +€8 | 0.0% |
| Other amounts receivable | 41 | €38,576 | €42,555 | +€3,979 | +10.3% |
| Cash at bank and in hand | 54/58 | €7,234 | €7,615 | +€381 | +5.3% |
| Deferred charges and accrued income | 490/1 | €2,034 | €3,547 | +€1,513 | +74.4% |
| Total equity and liabilities | 10/49 | €180,447 | €164,550 | -€15,898 | -8.8% |
| Equity | 10/15 | €52,597 | €62,803 | +€10,206 | +19.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €46,397 | €56,603 | +€10,206 | +22.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €5,114 | €3,691 | -€1,423 | -27.8% |
| Distributable reserves | 133 | €41,283 | €52,911 | +€11,629 | +28.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €1,278 | €923 | -€356 | -27.8% |
| Deferred taxes | 168 | €1,278 | €923 | -€356 | -27.8% |
| Amounts payable | 17/49 | €126,572 | €100,824 | -€25,748 | -20.3% |
| Amounts payable after more than one year | 17 | €75,637 | €52,825 | -€22,812 | -30.2% |
| Financial debts | 170/4 | €75,637 | €52,825 | -€22,812 | -30.2% |
| Amounts payable within one year | 42/48 | €50,550 | €47,604 | -€2,946 | -5.8% |
| Current portion of amounts payable after more than one year | 42 | €23,328 | €22,812 | -€516 | -2.2% |
| Financial debts | 43 | €3,850 | €0 | -€3,850 | -100% |
| Credit institutions | 430/8 | €3,850 | €0 | -€3,850 | -100% |
| Trade debts | 44 | €2,353 | €2,049 | -€304 | -12.9% |
| Suppliers | 440/4 | €2,353 | €2,049 | -€304 | -12.9% |
| Taxes, remuneration and social security | 45 | €11,034 | €14,624 | +€3,589 | +32.5% |
| Taxes | 450/3 | €8,734 | €11,474 | +€2,739 | +31.4% |
| Remuneration and social security | 454/9 | €2,300 | €3,150 | +€850 | +37.0% |
| Other amounts payable | 47/48 | €9,986 | €8,120 | -€1,866 | -18.7% |
| Accrued charges and deferred income | 492/3 | €384 | €395 | +€10 | +2.7% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,007 | €26,213 | +€1,206 | +4.8% |
| Other operating charges | 640/8 | €3,383 | €3,550 | +€167 | +4.9% |
| Gross operating margin | 9900 | €61,123 | €58,758 | -€2,364 | -3.9% |
| Operating profit (loss) | 9901 | €32,733 | €28,995 | -€3,738 | -11.4% |
| Financial income | 75/76B | €1,804 | €2,476 | +€671 | +37.2% |
| Recurring financial income | 75 | €1,804 | €2,476 | +€671 | +37.2% |
| Financial charges | 65/66B | €6,198 | €4,337 | -€1,861 | -30.0% |
| Recurring financial charges | 65 | €6,198 | €4,337 | -€1,861 | -30.0% |
| Profit (loss) for the period before taxes | 9903 | €28,340 | €27,134 | -€1,206 | -4.3% |
| Transfer from deferred taxes | 780 | €428 | €356 | -€72 | -16.9% |
| Transfer to deferred taxes | 680 | €0 | - | = | |
| Income taxes | 67/77 | €9,702 | €9,164 | -€538 | -5.5% |
| Profit (loss) for the period | 9904 | €19,065 | €18,325 | -€740 | -3.9% |
| Transfer from tax-exempt reserves | 789 | €1,711 | €1,423 | -€288 | -16.9% |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €20,776 | €19,748 | -€1,028 | -4.9% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.