FRIDO B: 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.
FRIDO B
Largest movements
- Stocks and contracts -€2,436
down €2,436 (-11.3%), from €21,473 to €19,037
- Tangible fixed assets -€1,686
down €1,686 (-46.1%), from €3,653 to €1,967
of which Furniture and vehicles: -€1,135
- Receivables within one year +€1,226
up €1,226 (+542.5%), from €226 to €1,451
of which Other amounts receivable: +€1,441
- Financial fixed assets +€1,030
up €1,030 (+7.8%), from €13,280 to €14,310
- Cash +€771
up €771 (+6.0%), from €12,962 to €13,734
mainly Net result for the year (+€10,313) and Tax, wage and social debts (+€4,836)
- Profit (loss) carried forward +€10,313
up €10,313, from -€6,129 to €4,184
- Trade debts -€9,428
down €9,428 (-56.8%), from €16,609 to €7,181
- Debts after one year -€6,224
down €6,224 (-30.5%), from €20,375 to €14,151
- Tax, wage and social debts +€4,836
up €4,836 (+272.0%), from €1,778 to €6,613
of which Remuneration and social security: +€3,552
- Other debts -€673
down €673 (-6.9%), from €9,819 to €9,146
- Gross operating margin +€16,005
up €16,005, from -€820 to €15,185
- Taxes +€1,063
new in 2025: €1,063
- Depreciation -€950
down €950 (-36.0%), from €2,636 to €1,686
- Other operating charges -€483
down €483 (-47.4%), from €1,020 to €537
- Financial income +€198
up €198 (+39668.0%), from €1 to €199
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 | €51,594 | €50,499 | -€1,095 | -2.1% |
| Fixed assets | 21/28 | €16,933 | €16,277 | -€656 | -3.9% |
| Tangible fixed assets | 22/27 | €3,653 | €1,967 | -€1,686 | -46.1% |
| Plant, machinery and equipment | 23 | €1,238 | €688 | -€550 | -44.4% |
| Furniture and vehicles | 24 | €2,415 | €1,279 | -€1,135 | -47.0% |
| Financial fixed assets | 28 | €13,280 | €14,310 | +€1,030 | +7.8% |
| Current assets | 29/58 | €34,661 | €34,222 | -€439 | -1.3% |
| Stocks and contracts in progress | 3 | €21,473 | €19,037 | -€2,436 | -11.3% |
| Stocks | 30/36 | €21,473 | €19,037 | -€2,436 | -11.3% |
| Amounts receivable within one year | 40/41 | €226 | €1,451 | +€1,226 | +542.5% |
| Trade receivables | 40 | €226 | €11 | -€215 | -95.3% |
| Other amounts receivable | 41 | - | €1,441 | +€1,441 | |
| Cash at bank and in hand | 54/58 | €12,962 | €13,734 | +€771 | +6.0% |
| Total equity and liabilities | 10/49 | €51,594 | €50,499 | -€1,095 | -2.1% |
| Equity | 10/15 | -€3,129 | €7,184 | +€10,313 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,129 | €4,184 | +€10,313 | |
| Amounts payable | 17/49 | €54,723 | €43,315 | -€11,408 | -20.8% |
| Amounts payable after more than one year | 17 | €20,375 | €14,151 | -€6,224 | -30.5% |
| Financial debts | 170/4 | €20,375 | €14,151 | -€6,224 | -30.5% |
| Amounts payable within one year | 42/48 | €33,948 | €29,165 | -€4,783 | -14.1% |
| Current portion of amounts payable after more than one year | 42 | €5,742 | €6,224 | +€482 | +8.4% |
| Trade debts | 44 | €16,609 | €7,181 | -€9,428 | -56.8% |
| Suppliers | 440/4 | €16,609 | €7,181 | -€9,428 | -56.8% |
| Taxes, remuneration and social security | 45 | €1,778 | €6,613 | +€4,836 | +272.0% |
| Taxes | 450/3 | €1 | €1,285 | +€1,284 | +111636.5% |
| Remuneration and social security | 454/9 | €1,777 | €5,328 | +€3,552 | +199.9% |
| Other amounts payable | 47/48 | €9,819 | €9,146 | -€673 | -6.9% |
| Accrued charges and deferred income | 492/3 | €401 | - | -€401 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,636 | €1,686 | -€950 | -36.0% |
| Other operating charges | 640/8 | €1,020 | €537 | -€483 | -47.4% |
| Gross operating margin | 9900 | -€820 | €15,185 | +€16,005 | |
| Operating profit (loss) | 9901 | -€4,475 | €12,963 | +€17,438 | |
| Financial income | 75/76B | €1 | €199 | +€198 | +39668.0% |
| Recurring financial income | 75 | €1 | €199 | +€198 | +39668.0% |
| Financial charges | 65/66B | €1,655 | €1,785 | +€130 | +7.9% |
| Recurring financial charges | 65 | €1,655 | €1,785 | +€130 | +7.9% |
| Profit (loss) for the period before taxes | 9903 | -€6,129 | €11,377 | +€17,506 | |
| Income taxes | 67/77 | - | €1,063 | +€1,063 | |
| Profit (loss) for the period | 9904 | -€6,129 | €10,313 | +€16,443 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,129 | €10,313 | +€16,443 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.