FREQUENCE MEDIA: 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.
FREQUENCE MEDIA
Largest movements
- Tangible fixed assets +€12,490
up €12,490 (+383.7%), from €3,256 to €15,746
of which Other tangible fixed assets: +€8,188
- Receivables within one year -€9,147
down €9,147 (-31.2%), from €29,360 to €20,213
of which Other amounts receivable: -€8,718
- Cash +€2,402
up €2,402 (+21.5%), from €11,194 to €13,596
mainly Net result for the year (+€11,441) and Receivables within one year (+€9,147)
- Financial fixed assets -€1,000
down €1,000 (-3.8%), from €26,365 to €25,365
- Profit (loss) carried forward +€6,441
up €6,441 (+308.3%), from €2,089 to €8,531
- Tax, wage and social debts -€2,580
down €2,580 (-49.3%), from €5,229 to €2,649
- Gross operating margin -€24,720
down €24,720 (-55.7%), from €44,376 to €19,656
- Financial income -€2,476
no longer reported in 2025 (was €2,476)
- Depreciation +€1,723
up €1,723 (+77.0%), from €2,237 to €3,960
- Taxes +€547
up €547 (+17.4%), from €3,150 to €3,697
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 | €70,175 | €74,936 | +€4,761 | +6.8% |
| Fixed assets | 21/28 | €29,621 | €41,111 | +€11,490 | +38.8% |
| Tangible fixed assets | 22/27 | €3,256 | €15,746 | +€12,490 | +383.7% |
| Plant, machinery and equipment | 23 | €1,835 | €4,537 | +€2,702 | +147.2% |
| Furniture and vehicles | 24 | €1,420 | €3,021 | +€1,601 | +112.7% |
| Other tangible fixed assets | 26 | - | €8,188 | +€8,188 | |
| Financial fixed assets | 28 | €26,365 | €25,365 | -€1,000 | -3.8% |
| Current assets | 29/58 | €40,554 | €33,825 | -€6,729 | -16.6% |
| Amounts receivable within one year | 40/41 | €29,360 | €20,213 | -€9,147 | -31.2% |
| Trade receivables | 40 | €2,849 | €2,420 | -€429 | -15.1% |
| Other amounts receivable | 41 | €26,511 | €17,793 | -€8,718 | -32.9% |
| Cash at bank and in hand | 54/58 | €11,194 | €13,596 | +€2,402 | +21.5% |
| Deferred charges and accrued income | 490/1 | - | €16 | +€16 | |
| Total equity and liabilities | 10/49 | €70,175 | €74,936 | +€4,761 | +6.8% |
| Equity | 10/15 | €62,366 | €68,807 | +€6,441 | +10.3% |
| Contributions | 10/11 | €50,277 | €50,277 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,089 | €8,531 | +€6,441 | +308.3% |
| Amounts payable | 17/49 | €7,809 | €6,129 | -€1,680 | -21.5% |
| Amounts payable within one year | 42/48 | €7,809 | €5,817 | -€1,992 | -25.5% |
| Trade debts | 44 | €2,580 | €3,167 | +€587 | +22.8% |
| Suppliers | 440/4 | €2,580 | €3,167 | +€587 | +22.8% |
| Taxes, remuneration and social security | 45 | €5,229 | €2,649 | -€2,580 | -49.3% |
| Taxes | 450/3 | €5,229 | €2,649 | -€2,580 | -49.3% |
| Accrued charges and deferred income | 492/3 | - | €312 | +€312 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,237 | €3,960 | +€1,723 | +77.0% |
| Other operating charges | 640/8 | €388 | €400 | +€11 | +2.9% |
| Gross operating margin | 9900 | €44,376 | €19,656 | -€24,720 | -55.7% |
| Operating profit (loss) | 9901 | €41,751 | €15,296 | -€26,455 | -63.4% |
| Financial income | 75/76B | €2,476 | - | -€2,476 | |
| Recurring financial income | 75 | €2,476 | - | -€2,476 | |
| Financial charges | 65/66B | €231 | €158 | -€73 | -31.6% |
| Recurring financial charges | 65 | €231 | €158 | -€73 | -31.6% |
| Profit (loss) for the period before taxes | 9903 | €43,996 | €15,138 | -€28,858 | -65.6% |
| Income taxes | 67/77 | €3,150 | €3,697 | +€547 | +17.4% |
| Profit (loss) for the period | 9904 | €40,847 | €11,441 | -€29,405 | -72.0% |
| Profit (loss) for the period to be appropriated | 9905 | €40,847 | €11,441 | -€29,405 | -72.0% |
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 12 October 2026 via checked.be.