Frank Time: 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.
Frank Time
Largest movements
- Receivables within one year +€30,472
up €30,472 (+1692.9%), from €1,800 to €32,272
of which Trade receivables: +€32,124
- Cash -€7,309
down €7,309 (-98.2%), from €7,440 to €131
mainly Receivables within one year (-€30,472) and Tax, wage and social debts (-€10,250)
- Stocks and contracts -€6,933
no longer reported in 2025 (was €6,933)
- Tangible fixed assets -€1,864
no longer reported in 2025 (was €1,864)
of which Furniture and vehicles: -€1,613
- Other debts +€20,902
up €20,902 (+174.3%), from €11,992 to €32,894
- Tax, wage and social debts -€10,250
down €10,250 (-99.8%), from €10,270 to €19
of which Remuneration and social security: -€7,741
- Profit (loss) carried forward +€6,243
up €6,243 (+71.6%), from -€8,724 to -€2,481
- Trade debts -€2,379
no longer reported in 2025 (was €2,379)
- Staff costs -€14,188
down €14,188 (-49.2%), from €28,839 to €14,651
- Gross operating margin +€4,758
up €4,758 (+27.4%), from €17,382 to €22,140
- Depreciation -€1,034
no longer reported in 2025 (was €1,034)
- Other operating charges +€922
up €922 (+781.6%), from €118 to €1,040
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.
Cash bridge derived
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 | €21,066 | €35,432 | +€14,366 | +68.2% |
| Fixed assets | 21/28 | €4,893 | €3,029 | -€1,864 | -38.1% |
| Tangible fixed assets | 22/27 | €1,864 | - | -€1,864 | |
| Plant, machinery and equipment | 23 | €251 | - | -€251 | |
| Furniture and vehicles | 24 | €1,613 | - | -€1,613 | |
| Financial fixed assets | 28 | €3,029 | €3,029 | = | 0.0% |
| Current assets | 29/58 | €16,173 | €32,403 | +€16,230 | +100.3% |
| Stocks and contracts in progress | 3 | €6,933 | - | -€6,933 | |
| Stocks | 30/36 | €6,933 | - | -€6,933 | |
| Amounts receivable within one year | 40/41 | €1,800 | €32,272 | +€30,472 | +1692.9% |
| Trade receivables | 40 | - | €32,124 | +€32,124 | |
| Other amounts receivable | 41 | €1,800 | €148 | -€1,652 | -91.8% |
| Cash at bank and in hand | 54/58 | €7,440 | €131 | -€7,309 | -98.2% |
| Total equity and liabilities | 10/49 | €21,066 | €35,432 | +€14,366 | +68.2% |
| Equity | 10/15 | -€3,724 | €2,519 | +€6,243 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,724 | -€2,481 | +€6,243 | +71.6% |
| Amounts payable | 17/49 | €24,790 | €32,913 | +€8,123 | +32.8% |
| Amounts payable within one year | 42/48 | €24,640 | €32,913 | +€8,273 | +33.6% |
| Trade debts | 44 | €2,379 | - | -€2,379 | |
| Suppliers | 440/4 | €2,379 | - | -€2,379 | |
| Taxes, remuneration and social security | 45 | €10,270 | €19 | -€10,250 | -99.8% |
| Taxes | 450/3 | €2,529 | €19 | -€2,509 | -99.2% |
| Remuneration and social security | 454/9 | €7,741 | - | -€7,741 | |
| Other amounts payable | 47/48 | €11,992 | €32,894 | +€20,902 | +174.3% |
| Accrued charges and deferred income | 492/3 | €150 | - | -€150 | |
| Remuneration, social security and pensions | 62 | €28,839 | €14,651 | -€14,188 | -49.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,034 | - | -€1,034 | |
| Other operating charges | 640/8 | €118 | €1,040 | +€922 | +781.6% |
| Gross operating margin | 9900 | €17,382 | €22,140 | +€4,758 | +27.4% |
| Operating profit (loss) | 9901 | -€12,609 | €6,449 | +€19,058 | |
| Financial income | 75/76B | €0 | €0 | +€0 | +100.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +100.0% |
| Financial charges | 65/66B | €252 | €206 | -€46 | -18.4% |
| Recurring financial charges | 65 | €252 | €206 | -€46 | -18.4% |
| Profit (loss) for the period before taxes | 9903 | -€12,861 | €6,243 | +€19,105 | |
| Profit (loss) for the period | 9904 | -€12,861 | €6,243 | +€19,105 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,861 | €6,243 | +€19,105 |
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 11 October 2026 via checked.be.