Frijters Holding: what changed
What changed
Frijters Holding
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
-€98,333
2024 · -€21,690-€76,642
Equity
€1.8m
2024 · €1.9m-€98,333
Cash
€7,472
2024 · €22,781-€15,309
Balance sheet total
€5.4m
2024 · €4.2m+€1.2m
Largest movements
Assets
- Tangible fixed assets +€1.2m
up €1.2m (+112%), from €1.1m to €2.3m
Equity and liabilities
- Debts after one year +€896,042
up €896,042 (+41.6%), from €2.2m to €3.1m
- Other debts +€241,029
up €241,029 (+778%), from €31,000 to €272,029
- Accrued charges and deferred income +€109,210
up €109,210, from €0 to €109,210
- Reserves -€98,333
down €98,333 (-5.9%), from €1.7m to €1.6m
of which Distributable reserves: -€98,333
- Current portion of long-term debt +€96,805
up €96,805 (+100%), from €96,554 to €193,359
Income statement
- Financial charges +€40,415
up €40,415 (+43.9%), from €91,976 to €132,391
- Services and other goods +€30,363
up €30,363 (+51.6%), from €58,873 to €89,236
- Depreciation +€7,205
up €7,205 (+28.7%), from €25,146 to €32,352
- Other operating income +€6,308
up €6,308 (+47.0%), from €13,420 to €19,727
- Other operating charges +€4,967
up €4,967 (+159%), from €3,114 to €8,081
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€21,690
Other operating income
+€6,308
Services and other goods
-€30,363
Depreciation
-€7,205
Other operating charges
-€4,967
Financial charges
-€40,415
Result 2025
-€98,333
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€243,924
Investment
-€1.3m
Financing
+€992,847
Cash 2024
€22,781
From operations (derived)
+€243,924
Net result for the year
-€98,333
Depreciation
+€32,352
Receivables within one year
-€19,768
Smaller working-capital items
+€2,154
Tax, wage and social debts
-€22,721
Other debts
+€241,029
Accrued charges and deferred income
+€109,210
Investment (derived)
-€1.3m
Investment in fixed assets (net)
-€1.3m
Financing
+€992,847
Debts after one year
+€896,042
Current portion of long-term debt
+€96,805
Cash 2025
€7,472
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,165,882 | €5,390,347 | +€1.2m | +29.4% |
| Fixed assets | 21/28 | €4,110,150 | €5,329,878 | +€1.2m | +29.7% |
| Tangible fixed assets | 22/27 | €1,078,617 | €2,288,346 | +€1.2m | +112% |
| Land and buildings | 22 | €1,078,617 | €2,288,346 | +€1.2m | +112% |
| Financial fixed assets | 28 | €3,031,533 | €3,041,533 | +€10,000 | +0.3% |
| Affiliated companies | 280/1 | €3,031,533 | €3,041,533 | +€10,000 | +0.3% |
| Participating interests | 280 | €3,031,533 | €3,041,533 | +€10,000 | +0.3% |
| Current assets | 29/58 | €55,732 | €60,468 | +€4,736 | +8.5% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €32,234 | €52,002 | +€19,768 | +61.3% |
| Trade receivables | 40 | - | €40,000 | +€40,000 | |
| Other amounts receivable | 41 | €32,234 | €12,002 | -€20,232 | -62.8% |
| Cash at bank and in hand | 54/58 | €22,781 | €7,472 | -€15,309 | -67.2% |
| Deferred charges and accrued income | 490/1 | €718 | €995 | +€277 | +38.6% |
| Total equity and liabilities | 10/49 | €4,165,882 | €5,390,347 | +€1.2m | +29.4% |
| Equity | 10/15 | €1,860,340 | €1,762,007 | -€98,333 | -5.3% |
| Contributions | 10/11 | €182,400 | €182,400 | = | 0.0% |
| Capital | 10 | €182,400 | €182,400 | = | 0.0% |
| Issued capital | 100 | €182,400 | €182,400 | = | 0.0% |
| Reserves | 13 | €1,677,940 | €1,579,607 | -€98,333 | -5.9% |
| Non-distributable reserves | 130/1 | €18,240 | €18,240 | = | 0.0% |
| Legal reserve | 130 | €18,240 | €18,240 | = | 0.0% |
| Distributable reserves | 133 | €1,659,700 | €1,561,367 | -€98,333 | -5.9% |
| Amounts payable | 17/49 | €2,305,543 | €3,628,340 | +€1.3m | +57.4% |
| Amounts payable after more than one year | 17 | €2,155,268 | €3,051,310 | +€896,042 | +41.6% |
| Financial debts | 170/4 | €2,155,268 | €3,051,310 | +€896,042 | +41.6% |
| Subordinated loans | 170 | €1,446,491 | €1,446,491 | = | 0.0% |
| Credit institutions | 173 | €708,777 | €1,604,819 | +€896,042 | +126% |
| Other loans | 174 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €150,275 | €467,819 | +€317,545 | +211% |
| Current portion of amounts payable after more than one year | 42 | €96,554 | €193,359 | +€96,805 | +100% |
| Trade debts | 44 | €0 | €2,432 | +€2,432 | |
| Suppliers | 440/4 | €0 | €2,432 | +€2,432 | |
| Taxes, remuneration and social security | 45 | €22,721 | €0 | -€22,721 | -100% |
| Taxes | 450/3 | €22,721 | €0 | -€22,721 | -100% |
| Other amounts payable | 47/48 | €31,000 | €272,029 | +€241,029 | +778% |
| Accrued charges and deferred income | 492/3 | €0 | €109,210 | +€109,210 | |
| Operating income | 70/76A | €157,420 | €163,727 | +€6,308 | +4.0% |
| Turnover | 70 | €144,000 | €144,000 | = | 0.0% |
| Other operating income | 74 | €13,420 | €19,727 | +€6,308 | +47.0% |
| Operating charges | 60/66A | €87,134 | €129,669 | +€42,535 | +48.8% |
| Services and other goods | 61 | €58,873 | €89,236 | +€30,363 | +51.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,146 | €32,352 | +€7,205 | +28.7% |
| Other operating charges | 640/8 | €3,114 | €8,081 | +€4,967 | +159% |
| Operating profit (loss) | 9901 | €70,285 | €34,058 | -€36,227 | -51.5% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Other financial income | 752/9 | €0 | - | = | |
| Financial charges | 65/66B | €91,976 | €132,391 | +€40,415 | +43.9% |
| Recurring financial charges | 65 | €91,976 | €132,391 | +€40,415 | +43.9% |
| Debt charges | 650 | €91,802 | €131,588 | +€39,787 | +43.3% |
| Other financial charges | 652/9 | €174 | €803 | +€629 | +361% |
| Profit (loss) for the period before taxes | 9903 | -€21,690 | -€98,333 | -€76,642 | -353% |
| Income taxes | 67/77 | €0 | - | = | |
| Taxes | 670/3 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€21,690 | -€98,333 | -€76,642 | -353% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,690 | -€98,333 | -€76,642 | -353% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.