FRHUS: what changed
Two fiscal 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.
FRHUS
Largest movements
- Receivables within one year +€45,521
up €45,521 (+347.1%), from €13,115 to €58,636
of which Other amounts receivable: +€35,982
- Cash +€31,718
up €31,718 (+151.5%), from €20,935 to €52,653
mainly Net result for the year (+€62,754) and Tax, wage and social debts (+€9,040)
- Profit (loss) carried forward +€62,754
up €62,754 (+315.2%), from €19,909 to €82,663
- Tax, wage and social debts +€9,040
up €9,040 (+68.8%), from €13,141 to €22,181
- Trade debts +€5,445
new in 2025: €5,445
- Gross operating margin +€52,129
up €52,129 (+198.7%), from €26,231 to €78,360
- Taxes +€11,324
up €11,324 (+215.2%), from €5,263 to €16,587
- Financial income +€1,107
new in 2025: €1,107
of which Financial income: +€1,107
- Depreciation -€1,059
no longer reported in 2025 (was €1,059)
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 | €34,050 | €111,289 | +€77,239 | +226.8% |
| Current assets | 29/58 | €34,050 | €111,289 | +€77,239 | +226.8% |
| Amounts receivable within one year | 40/41 | €13,115 | €58,636 | +€45,521 | +347.1% |
| Trade receivables | 40 | €12,846 | €22,385 | +€9,539 | +74.3% |
| Other amounts receivable | 41 | €269 | €36,251 | +€35,982 | +13391.7% |
| Cash at bank and in hand | 54/58 | €20,935 | €52,653 | +€31,718 | +151.5% |
| Total equity and liabilities | 10/49 | €34,050 | €111,289 | +€77,239 | +226.8% |
| Equity | 10/15 | €20,909 | €83,663 | +€62,754 | +300.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,909 | €82,663 | +€62,754 | +315.2% |
| Amounts payable | 17/49 | €13,141 | €27,626 | +€14,485 | +110.2% |
| Amounts payable within one year | 42/48 | €13,141 | €27,626 | +€14,485 | +110.2% |
| Trade debts | 44 | - | €5,445 | +€5,445 | |
| Suppliers | 440/4 | - | €5,445 | +€5,445 | |
| Taxes, remuneration and social security | 45 | €13,141 | €22,181 | +€9,040 | +68.8% |
| Taxes | 450/3 | €13,141 | €22,181 | +€9,040 | +68.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,059 | - | -€1,059 | |
| Gross operating margin | 9900 | €26,231 | €78,360 | +€52,129 | +198.7% |
| Operating profit (loss) | 9901 | €25,172 | €78,360 | +€53,188 | +211.3% |
| Financial income | 75/76B | - | €1,107 | +€1,107 | |
| Recurring financial income | 75 | - | €1,107 | +€1,107 | |
| Non-recurring financial income | 76B | - | €0 | +€0 | |
| Financial charges | 65/66B | - | €126 | +€126 | |
| Recurring financial charges | 65 | - | €126 | +€126 | |
| Profit (loss) for the period before taxes | 9903 | €25,172 | €79,341 | +€54,169 | +215.2% |
| Income taxes | 67/77 | €5,263 | €16,587 | +€11,324 | +215.2% |
| Profit (loss) for the period | 9904 | €19,909 | €62,754 | +€42,845 | +215.2% |
| Profit (loss) for the period to be appropriated | 9905 | €19,909 | €62,754 | +€42,845 | +215.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.