FRICOZ: 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.
FRICOZ
Largest movements
- Current investments +€200,000
up €200,000 (+18.2%), from €1.1m to €1.3m
- Cash -€101,567
down €101,567 (-84.7%), from €119,934 to €18,368
mainly Current investments (-€200,000) and Trade debts (-€3,441)
- Receivables after one year -€100,000
down €100,000 (-25.0%), from €400,000 to €300,000
No liability line moved by more than 1% of the balance sheet total.
- Financial income -€17,737
down €17,737 (-37.7%), from €47,021 to €29,283
- Gross operating margin -€3,309
down €3,309 (-14.6%), from -€22,706 to -€26,015
- Other operating charges -€1,096
down €1,096 (-90.1%), from €1,216 to €120
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 | €8,427,749 | €8,426,634 | -€1,115 | 0.0% |
| Fixed assets | 21/28 | €6,786,415 | €6,786,415 | = | 0.0% |
| Financial fixed assets | 28 | €6,786,415 | €6,786,415 | = | 0.0% |
| Current assets | 29/58 | €1,641,334 | €1,640,219 | -€1,115 | -0.1% |
| Amounts receivable after more than one year | 29 | €400,000 | €300,000 | -€100,000 | -25.0% |
| Other amounts receivable | 291 | €400,000 | €300,000 | -€100,000 | -25.0% |
| Amounts receivable within one year | 40/41 | €16,981 | €19,200 | +€2,219 | +13.1% |
| Other amounts receivable | 41 | €16,981 | €19,200 | +€2,219 | +13.1% |
| Current investments | 50/53 | €1,100,000 | €1,300,000 | +€200,000 | +18.2% |
| Cash at bank and in hand | 54/58 | €119,934 | €18,368 | -€101,567 | -84.7% |
| Deferred charges and accrued income | 490/1 | €4,419 | €2,651 | -€1,768 | -40.0% |
| Total equity and liabilities | 10/49 | €8,427,749 | €8,426,634 | -€1,115 | 0.0% |
| Equity | 10/15 | €8,415,576 | €8,418,432 | +€2,856 | 0.0% |
| Contributions | 10/11 | €3,697,774 | €3,697,774 | = | 0.0% |
| Reserves | 13 | €6,687,941 | €6,687,941 | = | 0.0% |
| Non-distributable reserves | 130/1 | €464,941 | €464,941 | = | 0.0% |
| Reserves not available under the articles | 1311 | €464,941 | €464,941 | = | 0.0% |
| Distributable reserves | 133 | €6,223,000 | €6,223,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,970,139 | -€1,967,283 | +€2,856 | +0.1% |
| Amounts payable | 17/49 | €12,173 | €8,202 | -€3,971 | -32.6% |
| Amounts payable within one year | 42/48 | €10,847 | €7,406 | -€3,441 | -31.7% |
| Trade debts | 44 | €5,441 | €2,000 | -€3,441 | -63.2% |
| Suppliers | 440/4 | €5,441 | €2,000 | -€3,441 | -63.2% |
| Other amounts payable | 47/48 | €5,406 | €5,406 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,326 | €795 | -€530 | -40.0% |
| Other operating charges | 640/8 | €1,216 | €120 | -€1,096 | -90.1% |
| Gross operating margin | 9900 | -€22,706 | -€26,015 | -€3,309 | -14.6% |
| Operating profit (loss) | 9901 | -€23,922 | -€26,135 | -€2,213 | -9.3% |
| Financial income | 75/76B | €47,021 | €29,283 | -€17,737 | -37.7% |
| Recurring financial income | 75 | €47,021 | €29,283 | -€17,737 | -37.7% |
| Financial charges | 65/66B | €187 | €292 | +€105 | +56.0% |
| Recurring financial charges | 65 | €187 | €292 | +€105 | +56.0% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €22,911 | €2,856 | -€20,055 | -87.5% |
| Profit (loss) for the period | 9904 | €22,911 | €2,856 | -€20,055 | -87.5% |
| Profit (loss) for the period to be appropriated | 9905 | €22,911 | €2,856 | -€20,055 | -87.5% |
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 13 October 2026 via checked.be.