Frappé: 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.
Frappé
Largest movements
- Cash -€14,534
down €14,534 (-100.0%), from €14,534 to €0
mainly Net result for the year (-€10,622) and Debts after one year (-€10,491)
- Receivables within one year +€4,249
up €4,249 (+24.8%), from €17,163 to €21,412
of which Trade receivables: +€5,984
- Profit (loss) carried forward -€10,622
down €10,622 (-60.1%), from -€17,684 to -€28,305
- Debts after one year -€10,491
down €10,491 (-39.5%), from €26,549 to €16,057
- Current portion of long-term debt +€5,814
new in 2025: €5,814
- Short-term financial debts +€5,105
new in 2025: €5,105
- Gross operating margin +€6,956
up €6,956 (+47.1%), from -€14,763 to -€7,807
- Other operating charges -€2,170
down €2,170 (-84.0%), from €2,582 to €412
- Financial charges +€2,064
up €2,064 (+608.9%), from €339 to €2,403
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 | €32,560 | €22,275 | -€10,285 | -31.6% |
| Fixed assets | 21/28 | €863 | €863 | = | 0.0% |
| Financial fixed assets | 28 | €863 | €863 | = | 0.0% |
| Current assets | 29/58 | €31,698 | €21,412 | -€10,285 | -32.4% |
| Amounts receivable within one year | 40/41 | €17,163 | €21,412 | +€4,249 | +24.8% |
| Trade receivables | 40 | €329 | €6,313 | +€5,984 | +1819.9% |
| Other amounts receivable | 41 | €16,834 | €15,100 | -€1,735 | -10.3% |
| Cash at bank and in hand | 54/58 | €14,534 | €0 | -€14,534 | -100.0% |
| Total equity and liabilities | 10/49 | €32,560 | €22,275 | -€10,285 | -31.6% |
| Equity | 10/15 | -€2,684 | -€13,305 | -€10,622 | -395.8% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,684 | -€28,305 | -€10,622 | -60.1% |
| Amounts payable | 17/49 | €35,244 | €35,580 | +€336 | +1.0% |
| Amounts payable after more than one year | 17 | €26,549 | €16,057 | -€10,491 | -39.5% |
| Financial debts | 170/4 | €26,549 | €16,057 | -€10,491 | -39.5% |
| Amounts payable within one year | 42/48 | €8,695 | €19,523 | +€10,828 | +124.5% |
| Current portion of amounts payable after more than one year | 42 | - | €5,814 | +€5,814 | |
| Financial debts | 43 | - | €5,105 | +€5,105 | |
| Credit institutions | 430/8 | - | €5,105 | +€5,105 | |
| Trade debts | 44 | €5,570 | €5,478 | -€92 | -1.7% |
| Suppliers | 440/4 | €5,570 | €5,478 | -€92 | -1.7% |
| Other amounts payable | 47/48 | €3,125 | €3,125 | = | 0.0% |
| Other operating charges | 640/8 | €2,582 | €412 | -€2,170 | -84.0% |
| Gross operating margin | 9900 | -€14,763 | -€7,807 | +€6,956 | +47.1% |
| Operating profit (loss) | 9901 | -€17,345 | -€8,219 | +€9,126 | +52.6% |
| Financial charges | 65/66B | €339 | €2,403 | +€2,064 | +608.9% |
| Recurring financial charges | 65 | €339 | €2,403 | +€2,064 | +608.9% |
| Profit (loss) for the period before taxes | 9903 | -€17,684 | -€10,622 | +€7,062 | +39.9% |
| Profit (loss) for the period | 9904 | -€17,684 | -€10,622 | +€7,062 | +39.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,684 | -€10,622 | +€7,062 | +39.9% |
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.