FRIKTA: 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.
FRIKTA
Largest movements
- Current investments +€100,000
new in 2025: €100,000
- Cash -€93,657
down €93,657 (-36.0%), from €260,474 to €166,818
mainly Current investments (-€100,000) and Other debts (-€44,000)
- Receivables within one year +€23,528
up €23,528 (+7,488%), from €314 to €23,842
of which Trade receivables: +€15,022
- Deferred charges and accrued income +€10,066
up €10,066 (+73.5%), from €13,689 to €23,755
- Tangible fixed assets -€5,968
down €5,968 (-22.7%), from €26,296 to €20,328
- Current portion of long-term debt +€47,599
new in 2025: €47,599
- Other debts -€44,000
down €44,000 (-54.9%), from €80,159 to €36,159
- Reserves +€23,201
up €23,201 (+37.2%), from €62,443 to €85,645
- Trade debts +€19,933
up €19,933 (+116%), from €17,173 to €37,106
- Tax, wage and social debts -€12,764
down €12,764 (-10.1%), from €126,899 to €114,134
of which Taxes: -€14,814
- Staff costs +€181,671
up €181,671 (+17.5%), from €1.0m to €1.2m
- Gross operating margin +€160,237
up €160,237 (+13.6%), from €1.2m to €1.3m
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 | €301,674 | €335,643 | +€33,970 | +11.3% |
| Fixed assets | 21/28 | €27,196 | €21,228 | -€5,968 | -21.9% |
| Tangible fixed assets | 22/27 | €26,296 | €20,328 | -€5,968 | -22.7% |
| Furniture and vehicles | 24 | €26,296 | €20,328 | -€5,968 | -22.7% |
| Financial fixed assets | 28 | €900 | €900 | = | 0.0% |
| Current assets | 29/58 | €274,478 | €314,415 | +€39,937 | +14.6% |
| Amounts receivable within one year | 40/41 | €314 | €23,842 | +€23,528 | +7,488% |
| Trade receivables | 40 | €0 | €15,022 | +€15,022 | |
| Other amounts receivable | 41 | €314 | €8,820 | +€8,506 | +2,707% |
| Current investments | 50/53 | - | €100,000 | +€100,000 | |
| Cash at bank and in hand | 54/58 | €260,474 | €166,818 | -€93,657 | -36.0% |
| Deferred charges and accrued income | 490/1 | €13,689 | €23,755 | +€10,066 | +73.5% |
| Total equity and liabilities | 10/49 | €301,674 | €335,643 | +€33,970 | +11.3% |
| Equity | 10/15 | €77,443 | €100,645 | +€23,201 | +30.0% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €62,443 | €85,645 | +€23,201 | +37.2% |
| Distributable reserves | 133 | €62,443 | €85,645 | +€23,201 | +37.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €224,230 | €234,999 | +€10,768 | +4.8% |
| Amounts payable within one year | 42/48 | €224,230 | €234,999 | +€10,768 | +4.8% |
| Current portion of amounts payable after more than one year | 42 | - | €47,599 | +€47,599 | |
| Trade debts | 44 | €17,173 | €37,106 | +€19,933 | +116% |
| Suppliers | 440/4 | €17,173 | €37,106 | +€19,933 | +116% |
| Taxes, remuneration and social security | 45 | €126,899 | €114,134 | -€12,764 | -10.1% |
| Taxes | 450/3 | €14,814 | €0 | -€14,814 | -100% |
| Remuneration and social security | 454/9 | €112,084 | €114,134 | +€2,050 | +1.8% |
| Other amounts payable | 47/48 | €80,159 | €36,159 | -€44,000 | -54.9% |
| Remuneration, social security and pensions | 62 | €1,039,974 | €1,221,645 | +€181,671 | +17.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,304 | €9,518 | +€214 | +2.3% |
| Other operating charges | 640/8 | €115 | €599 | +€484 | +421% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €1,181,858 | €1,342,095 | +€160,237 | +13.6% |
| Operating profit (loss) | 9901 | €132,465 | €110,333 | -€22,132 | -16.7% |
| Financial income | 75/76B | €329 | €1,326 | +€998 | +304% |
| Recurring financial income | 75 | €329 | €1,326 | +€998 | +304% |
| Financial charges | 65/66B | €17,962 | €20,675 | +€2,713 | +15.1% |
| Recurring financial charges | 65 | €17,962 | €20,675 | +€2,713 | +15.1% |
| Profit (loss) for the period before taxes | 9903 | €114,831 | €90,985 | -€23,847 | -20.8% |
| Income taxes | 67/77 | €38,906 | €31,783 | -€7,123 | -18.3% |
| Profit (loss) for the period | 9904 | €75,925 | €59,201 | -€16,724 | -22.0% |
| Profit (loss) for the period to be appropriated | 9905 | €75,925 | €59,201 | -€16,724 | -22.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.