FRIKKE: 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.
FRIKKE
Largest movements
- Cash +€252,463
up €252,463 (+17,073%), from €1,479 to €253,942
mainly Advances received (+€350,000) and Trade debts (+€37,991)
- Receivables within one year +€105,762
up €105,762 (+83.3%), from €127,000 to €232,761
of which Other amounts receivable: +€66,932
- Tangible fixed assets +€14,431
up €14,431 (+3.0%), from €478,400 to €492,831
of which Furniture and vehicles: +€21,631
- Advances received +€350,000
new in 2025: €350,000
- Trade debts +€37,991
up €37,991 (+5,513%), from €689 to €38,680
- Debts after one year -€21,137
down €21,137 (-9.2%), from €229,966 to €208,830
- Profit (loss) carried forward +€11,885
new in 2025: €11,885
- Turnover +€41,000
new in 2025: €41,000
- Purchases and services +€36,990
new in 2025: €36,990
- Gross operating margin -€18,224
down €18,224 (-35.7%), from €51,035 to €32,810
- Taxes -€5,951
down €5,951 (-61.0%), from €9,760 to €3,809
- Depreciation +€2,993
up €2,993 (+41.6%), from €7,200 to €10,193
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 | €610,618 | €985,938 | +€375,320 | +61.5% |
| Fixed assets | 21/28 | €478,400 | €492,831 | +€14,431 | +3.0% |
| Tangible fixed assets | 22/27 | €478,400 | €492,831 | +€14,431 | +3.0% |
| Land and buildings | 22 | €203,400 | €196,200 | -€7,200 | -3.5% |
| Furniture and vehicles | 24 | - | €21,631 | +€21,631 | |
| Other tangible fixed assets | 26 | €275,000 | €275,000 | = | 0.0% |
| Current assets | 29/58 | €132,218 | €493,107 | +€360,889 | +273% |
| Amounts receivable within one year | 40/41 | €127,000 | €232,761 | +€105,762 | +83.3% |
| Trade receivables | 40 | €50,000 | €88,830 | +€38,830 | +77.7% |
| Other amounts receivable | 41 | €77,000 | €143,931 | +€66,932 | +86.9% |
| Cash at bank and in hand | 54/58 | €1,479 | €253,942 | +€252,463 | +17,073% |
| Deferred charges and accrued income | 490/1 | €3,739 | €6,404 | +€2,665 | +71.3% |
| Total equity and liabilities | 10/49 | €610,618 | €985,938 | +€375,320 | +61.5% |
| Equity | 10/15 | €67,137 | €79,022 | +€11,885 | +17.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €47,137 | €47,137 | = | 0.0% |
| Distributable reserves | 133 | €47,137 | €47,137 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €11,885 | +€11,885 | |
| Amounts payable | 17/49 | €543,481 | €906,916 | +€363,434 | +66.9% |
| Amounts payable after more than one year | 17 | €229,966 | €208,830 | -€21,137 | -9.2% |
| Financial debts | 170/4 | €229,966 | €208,830 | -€21,137 | -9.2% |
| Amounts payable within one year | 42/48 | €313,515 | €698,086 | +€384,571 | +123% |
| Current portion of amounts payable after more than one year | 42 | €20,751 | €21,137 | +€386 | +1.9% |
| Trade debts | 44 | €689 | €38,680 | +€37,991 | +5,513% |
| Suppliers | 440/4 | €689 | €38,680 | +€37,991 | +5,513% |
| Advances received on contracts in progress | 46 | - | €350,000 | +€350,000 | |
| Taxes, remuneration and social security | 45 | €17,843 | €14,037 | -€3,806 | -21.3% |
| Taxes | 450/3 | €17,843 | €14,037 | -€3,806 | -21.3% |
| Other amounts payable | 47/48 | €274,232 | €274,232 | = | 0.0% |
| Turnover | 70 | - | €41,000 | +€41,000 | |
| Non-recurring operating income | 76A | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €36,990 | +€36,990 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,200 | €10,193 | +€2,993 | +41.6% |
| Other operating charges | 640/8 | €1,892 | €1,960 | +€69 | +3.6% |
| Gross operating margin | 9900 | €51,035 | €32,810 | -€18,224 | -35.7% |
| Operating profit (loss) | 9901 | €41,943 | €20,657 | -€21,285 | -50.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €5,370 | €4,963 | -€407 | -7.6% |
| Recurring financial charges | 65 | €5,370 | €4,963 | -€407 | -7.6% |
| Profit (loss) for the period before taxes | 9903 | €36,572 | €15,694 | -€20,878 | -57.1% |
| Income taxes | 67/77 | €9,760 | €3,809 | -€5,951 | -61.0% |
| Profit (loss) for the period | 9904 | €26,812 | €11,885 | -€14,927 | -55.7% |
| Profit (loss) for the period to be appropriated | 9905 | €26,812 | €11,885 | -€14,927 | -55.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.