FraisConnect: what changed
Two fiscal 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.
FraisConnect
Largest movements
- Cash +€31,640
up €31,640 (+11621.3%), from €272 to €31,913
- Receivables within one year +€9,334
up €9,334 (+164.9%), from €5,660 to €14,994
of which Trade receivables: +€5,108
- Stocks and contracts -€2,481
no longer reported in 2025 (was €2,481)
- Intangible fixed assets -€1,671
no longer reported in 2025 (was €1,671)
- Advances received +€30,000
new in 2025: €30,000
- Trade debts +€10,085
up €10,085 (+1337.1%), from €754 to €10,839
- Other debts -€3,501
down €3,501 (-18.1%), from €19,367 to €15,866
- Gross operating margin +€44,894
up €44,894, from -€7,273 to €37,622
- Other operating charges +€28,429
up €28,429 (+18953.0%), from €150 to €28,579
- Depreciation -€1,105
down €1,105 (-77.4%), from €1,428 to €323
From the 2023 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.
Cash bridge derived
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,444 | €46,906 | +€36,462 | +349.1% |
| Fixed assets | 21/28 | €1,671 | - | -€1,671 | |
| Intangible fixed assets | 21 | €1,671 | - | -€1,671 | |
| Current assets | 29/58 | €8,773 | €46,906 | +€38,133 | +434.7% |
| Stocks and contracts in progress | 3 | €2,481 | - | -€2,481 | |
| Stocks | 30/36 | €2,481 | - | -€2,481 | |
| Amounts receivable within one year | 40/41 | €5,660 | €14,994 | +€9,334 | +164.9% |
| Trade receivables | 40 | €1,256 | €6,365 | +€5,108 | +406.6% |
| Other amounts receivable | 41 | €4,404 | €8,629 | +€4,225 | +95.9% |
| Cash at bank and in hand | 54/58 | €272 | €31,913 | +€31,640 | +11621.3% |
| Deferred charges and accrued income | 490/1 | €360 | - | -€360 | |
| Total equity and liabilities | 10/49 | €10,444 | €46,906 | +€36,462 | +349.1% |
| Equity | 10/15 | -€9,677 | -€9,799 | -€122 | -1.3% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,177 | -€11,299 | -€122 | -1.1% |
| Amounts payable | 17/49 | €20,121 | €56,705 | +€36,584 | +181.8% |
| Amounts payable within one year | 42/48 | €20,121 | €56,705 | +€36,584 | +181.8% |
| Trade debts | 44 | €754 | €10,839 | +€10,085 | +1337.1% |
| Suppliers | 440/4 | €754 | €10,839 | +€10,085 | +1337.1% |
| Advances received on contracts in progress | 46 | - | €30,000 | +€30,000 | |
| Other amounts payable | 47/48 | €19,367 | €15,866 | -€3,501 | -18.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,428 | €323 | -€1,105 | -77.4% |
| Other operating charges | 640/8 | €150 | €28,579 | +€28,429 | +18953.0% |
| Gross operating margin | 9900 | -€7,273 | €37,622 | +€44,894 | |
| Operating profit (loss) | 9901 | -€8,850 | €8,720 | +€17,570 | |
| Financial charges | 65/66B | €138 | €273 | +€135 | +97.4% |
| Recurring financial charges | 65 | €138 | €273 | +€135 | +97.4% |
| Profit (loss) for the period before taxes | 9903 | -€8,989 | €8,446 | +€17,435 | |
| Profit (loss) for the period | 9904 | -€8,989 | €8,446 | +€17,435 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,989 | €8,446 | +€17,435 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.