FREKKOBAKKO: 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.
FREKKOBAKKO
Largest movements
- Cash +€25,493
up €25,493 (+22.7%), from €112,533 to €138,025
mainly Net result for the year (+€37,206) and Other debts (+€6,330)
- Tangible fixed assets +€7,997
up €7,997 (+24.3%), from €32,860 to €40,857
of which Furniture and vehicles: +€4,499
- Receivables within one year +€4,854
up €4,854 (+10223.1%), from €47 to €4,901
of which Trade receivables: +€4,869
- Profit (loss) carried forward +€37,206
up €37,206 (+43.2%), from €86,140 to €123,346
- Other debts +€6,330
up €6,330 (+45.5%), from €13,915 to €20,245
- Tax, wage and social debts -€2,754
down €2,754 (-7.0%), from €39,487 to €36,733
- Trade debts -€2,434
down €2,434 (-91.3%), from €2,667 to €233
- Gross operating margin -€27,536
down €27,536 (-32.9%), from €83,688 to €56,153
- Taxes -€4,934
down €4,934 (-28.4%), from €17,388 to €12,454
- Depreciation +€1,436
up €1,436 (+33.3%), from €4,307 to €5,742
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 | €147,559 | €185,939 | +€38,380 | +26.0% |
| Fixed assets | 21/28 | €32,985 | €40,982 | +€7,997 | +24.2% |
| Tangible fixed assets | 22/27 | €32,860 | €40,857 | +€7,997 | +24.3% |
| Plant, machinery and equipment | 23 | €10,534 | €11,401 | +€867 | +8.2% |
| Furniture and vehicles | 24 | €5,140 | €9,638 | +€4,499 | +87.5% |
| Other tangible fixed assets | 26 | €17,187 | €19,817 | +€2,631 | +15.3% |
| Financial fixed assets | 28 | €125 | €125 | = | 0.0% |
| Current assets | 29/58 | €114,573 | €144,957 | +€30,384 | +26.5% |
| Amounts receivable within one year | 40/41 | €47 | €4,901 | +€4,854 | +10223.1% |
| Trade receivables | 40 | - | €4,869 | +€4,869 | |
| Other amounts receivable | 41 | €47 | €32 | -€15 | -32.6% |
| Cash at bank and in hand | 54/58 | €112,533 | €138,025 | +€25,493 | +22.7% |
| Deferred charges and accrued income | 490/1 | €1,993 | €2,030 | +€37 | +1.9% |
| Total equity and liabilities | 10/49 | €147,559 | €185,939 | +€38,380 | +26.0% |
| Equity | 10/15 | €91,140 | €128,346 | +€37,206 | +40.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €86,140 | €123,346 | +€37,206 | +43.2% |
| Amounts payable | 17/49 | €56,419 | €57,593 | +€1,174 | +2.1% |
| Amounts payable within one year | 42/48 | €56,139 | €57,305 | +€1,166 | +2.1% |
| Financial debts | 43 | €70 | €94 | +€24 | +34.6% |
| Credit institutions | 430/8 | €70 | €0 | -€70 | -100.0% |
| Other loans | 439 | - | €94 | +€94 | |
| Trade debts | 44 | €2,667 | €233 | -€2,434 | -91.3% |
| Suppliers | 440/4 | €2,667 | €233 | -€2,434 | -91.3% |
| Taxes, remuneration and social security | 45 | €39,487 | €36,733 | -€2,754 | -7.0% |
| Taxes | 450/3 | €39,487 | €36,733 | -€2,754 | -7.0% |
| Other amounts payable | 47/48 | €13,915 | €20,245 | +€6,330 | +45.5% |
| Accrued charges and deferred income | 492/3 | €280 | €288 | +€8 | +2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,307 | €5,742 | +€1,436 | +33.3% |
| Other operating charges | 640/8 | €254 | €603 | +€349 | +137.3% |
| Gross operating margin | 9900 | €83,688 | €56,153 | -€27,536 | -32.9% |
| Operating profit (loss) | 9901 | €79,128 | €49,808 | -€29,320 | -37.1% |
| Financial income | 75/76B | €30 | €19 | -€11 | -36.7% |
| Recurring financial income | 75 | €30 | €19 | -€11 | -36.7% |
| Financial charges | 65/66B | €77 | €167 | +€90 | +118.0% |
| Recurring financial charges | 65 | €77 | €167 | +€90 | +118.0% |
| Profit (loss) for the period before taxes | 9903 | €79,081 | €49,660 | -€29,422 | -37.2% |
| Income taxes | 67/77 | €17,388 | €12,454 | -€4,934 | -28.4% |
| Profit (loss) for the period | 9904 | €61,694 | €37,206 | -€24,488 | -39.7% |
| Profit (loss) for the period to be appropriated | 9905 | €61,694 | €37,206 | -€24,488 | -39.7% |
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 9 October 2026 via checked.be.