FrenZ Consulting: 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.
FrenZ Consulting
Largest movements
- Cash -€1,937
down €1,937 (-7.2%), from €26,980 to €25,044
mainly Contributions, distributions and other (-€11,765) and Tax, wage and social debts (-€1,802)
- Tangible fixed assets -€1,252
down €1,252 (-28.3%), from €4,428 to €3,176
of which Furniture and vehicles: -€734
- Reserves -€13,183
down €13,183 (-46.5%), from €28,366 to €15,182
- Other debts +€11,765
up €11,765 (+5,418%), from €217 to €11,982
- Tax, wage and social debts -€1,802
down €1,802 (-13.5%), from €13,329 to €11,527
of which Taxes: -€5,052
- Gross operating margin -€14,242
down €14,242 (-77.9%), from €18,287 to €4,045
- Taxes -€2,829
down €2,829 (-65.4%), from €4,323 to €1,495
- Financial charges -€627
down €627 (-25.5%), from €2,459 to €1,832
- Depreciation +€324
up €324 (+34.9%), from €929 to €1,252
- Other operating charges +€317
up €317 (+49.9%), from €635 to €952
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.
Derived cash bridge
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 | €46,698 | €43,894 | -€2,803 | -6.0% |
| Fixed assets | 21/28 | €4,428 | €3,176 | -€1,252 | -28.3% |
| Tangible fixed assets | 22/27 | €4,428 | €3,176 | -€1,252 | -28.3% |
| Plant, machinery and equipment | 23 | €2,651 | €2,133 | -€518 | -19.5% |
| Furniture and vehicles | 24 | €1,777 | €1,043 | -€734 | -41.3% |
| Current assets | 29/58 | €42,270 | €40,718 | -€1,551 | -3.7% |
| Amounts receivable within one year | 40/41 | €15,289 | €15,675 | +€385 | +2.5% |
| Trade receivables | 40 | €15,289 | €15,675 | +€385 | +2.5% |
| Cash at bank and in hand | 54/58 | €26,980 | €25,044 | -€1,937 | -7.2% |
| Total equity and liabilities | 10/49 | €46,698 | €43,894 | -€2,803 | -6.0% |
| Equity | 10/15 | €31,366 | €18,182 | -€13,183 | -42.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €28,366 | €15,182 | -€13,183 | -46.5% |
| Distributable reserves | 133 | €28,366 | €15,182 | -€13,183 | -46.5% |
| Amounts payable | 17/49 | €15,332 | €25,712 | +€10,380 | +67.7% |
| Amounts payable within one year | 42/48 | €15,332 | €25,712 | +€10,380 | +67.7% |
| Trade debts | 44 | €1,786 | €2,203 | +€417 | +23.3% |
| Suppliers | 440/4 | €1,786 | €2,203 | +€417 | +23.3% |
| Taxes, remuneration and social security | 45 | €13,329 | €11,527 | -€1,802 | -13.5% |
| Taxes | 450/3 | €13,329 | €8,277 | -€5,052 | -37.9% |
| Remuneration and social security | 454/9 | - | €3,250 | +€3,250 | |
| Other amounts payable | 47/48 | €217 | €11,982 | +€11,765 | +5,418% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €929 | €1,252 | +€324 | +34.9% |
| Other operating charges | 640/8 | €635 | €952 | +€317 | +49.9% |
| Gross operating margin | 9900 | €18,287 | €4,045 | -€14,242 | -77.9% |
| Operating profit (loss) | 9901 | €16,724 | €1,841 | -€14,883 | -89.0% |
| Financial income | 75/76B | €9 | €67 | +€58 | +642% |
| Recurring financial income | 75 | €9 | €67 | +€58 | +642% |
| Financial charges | 65/66B | €2,459 | €1,832 | -€627 | -25.5% |
| Recurring financial charges | 65 | €2,459 | €1,832 | -€627 | -25.5% |
| Profit (loss) for the period before taxes | 9903 | €14,274 | €76 | -€14,198 | -99.5% |
| Income taxes | 67/77 | €4,323 | €1,495 | -€2,829 | -65.4% |
| Profit (loss) for the period | 9904 | €9,951 | -€1,419 | -€11,369 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,951 | -€1,419 | -€11,369 |
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 24 October 2026 via checked.be.