FREQUENSEA: 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.
FREQUENSEA
Largest movements
- Tangible fixed assets -€3,131
down €3,131 (-19.3%), from €16,256 to €13,125
of which Plant, machinery and equipment: -€2,917
- Cash +€2,513
up €2,513 (+13.5%), from €18,659 to €21,172
mainly Depreciation (+€5,031) and Net result for the year (+€2,872)
- Receivables within one year +€1,281
up €1,281 (+17.1%), from €7,477 to €8,757
of which Trade receivables: +€2,663
- Financial fixed assets +€700
new in 2025: €700
- Other debts -€4,942
down €4,942 (-13.0%), from €37,893 to €32,951
- Profit (loss) carried forward +€2,872
up €2,872, from -€816 to €2,057
- Tax, wage and social debts +€1,873
up €1,873 (+59.3%), from €3,159 to €5,033
- Trade debts +€1,574
up €1,574 (+207%), from €759 to €2,333
- Gross operating margin -€2,259
down €2,259 (-18.4%), from €12,246 to €9,987
- Taxes +€500
up €500 (+81.0%), from €617 to €1,117
- Other operating charges +€342
up €342 (+95.7%), from €357 to €699
- Financial charges +€188
up €188 (+106%), from €177 to €365
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 | €42,996 | €44,373 | +€1,377 | +3.2% |
| Fixed assets | 21/28 | €16,256 | €13,825 | -€2,431 | -15.0% |
| Tangible fixed assets | 22/27 | €16,256 | €13,125 | -€3,131 | -19.3% |
| Plant, machinery and equipment | 23 | €15,421 | €12,503 | -€2,917 | -18.9% |
| Furniture and vehicles | 24 | €836 | €622 | -€214 | -25.6% |
| Financial fixed assets | 28 | - | €700 | +€700 | |
| Current assets | 29/58 | €26,740 | €30,548 | +€3,808 | +14.2% |
| Amounts receivable within one year | 40/41 | €7,477 | €8,757 | +€1,281 | +17.1% |
| Trade receivables | 40 | €5,728 | €8,391 | +€2,663 | +46.5% |
| Other amounts receivable | 41 | €1,749 | €366 | -€1,383 | -79.1% |
| Cash at bank and in hand | 54/58 | €18,659 | €21,172 | +€2,513 | +13.5% |
| Deferred charges and accrued income | 490/1 | €605 | €619 | +€14 | +2.3% |
| Total equity and liabilities | 10/49 | €42,996 | €44,373 | +€1,377 | +3.2% |
| Equity | 10/15 | €1,184 | €4,057 | +€2,872 | +243% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€816 | €2,057 | +€2,872 | |
| Amounts payable | 17/49 | €41,812 | €40,317 | -€1,495 | -3.6% |
| Amounts payable within one year | 42/48 | €41,812 | €40,317 | -€1,495 | -3.6% |
| Trade debts | 44 | €759 | €2,333 | +€1,574 | +207% |
| Suppliers | 440/4 | €759 | €2,333 | +€1,574 | +207% |
| Taxes, remuneration and social security | 45 | €3,159 | €5,033 | +€1,873 | +59.3% |
| Taxes | 450/3 | €3,159 | €5,033 | +€1,873 | +59.3% |
| Other amounts payable | 47/48 | €37,893 | €32,951 | -€4,942 | -13.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,031 | €5,031 | = | 0.0% |
| Other operating charges | 640/8 | €357 | €699 | +€342 | +95.7% |
| Gross operating margin | 9900 | €12,246 | €9,987 | -€2,259 | -18.4% |
| Operating profit (loss) | 9901 | €6,858 | €4,257 | -€2,601 | -37.9% |
| Financial income | 75/76B | €75 | €97 | +€21 | +28.4% |
| Recurring financial income | 75 | €75 | €97 | +€21 | +28.4% |
| Financial charges | 65/66B | €177 | €365 | +€188 | +106% |
| Recurring financial charges | 65 | €177 | €365 | +€188 | +106% |
| Profit (loss) for the period before taxes | 9903 | €6,756 | €3,989 | -€2,767 | -41.0% |
| Income taxes | 67/77 | €617 | €1,117 | +€500 | +81.0% |
| Profit (loss) for the period | 9904 | €6,139 | €2,872 | -€3,267 | -53.2% |
| Profit (loss) for the period to be appropriated | 9905 | €6,139 | €2,872 | -€3,267 | -53.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.