Frimoka: 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.
Frimoka
Largest movements
- Tangible fixed assets -€23,841
down €23,841 (-7.9%), from €302,376 to €278,535
- Cash +€3,239
up €3,239 (+206%), from €1,576 to €4,815
mainly Depreciation (+€28,015) and Other debts (+€327)
- Reserves -€19,891
down €19,891 (-10.0%), from €198,153 to €178,262
of which Distributable reserves: -€16,634
- Depreciation +€327
up €327 (+1.2%), from €27,688 to €28,015
- Financial charges -€287
down €287 (-38.6%), from €744 to €457
- Other operating charges -€195
down €195 (-8.3%), from €2,359 to €2,164
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 | €304,445 | €283,865 | -€20,580 | -6.8% |
| Fixed assets | 21/28 | €302,376 | €278,535 | -€23,841 | -7.9% |
| Tangible fixed assets | 22/27 | €302,376 | €278,535 | -€23,841 | -7.9% |
| Land and buildings | 22 | €302,376 | €278,535 | -€23,841 | -7.9% |
| Current assets | 29/58 | €2,069 | €5,330 | +€3,261 | +158% |
| Cash at bank and in hand | 54/58 | €1,576 | €4,815 | +€3,239 | +206% |
| Deferred charges and accrued income | 490/1 | €493 | €515 | +€22 | +4.5% |
| Total equity and liabilities | 10/49 | €304,445 | €283,865 | -€20,580 | -6.8% |
| Equity | 10/15 | €291,984 | €272,093 | -€19,891 | -6.8% |
| Contributions | 10/11 | €93,831 | €93,831 | = | 0.0% |
| Reserves | 13 | €198,153 | €178,262 | -€19,891 | -10.0% |
| Non-distributable reserves | 130/1 | €9,383 | €9,383 | = | 0.0% |
| Reserves not available under the articles | 1311 | €9,383 | €9,383 | = | 0.0% |
| Tax-exempt reserves | 132 | €29,043 | €25,785 | -€3,257 | -11.2% |
| Distributable reserves | 133 | €159,727 | €143,093 | -€16,634 | -10.4% |
| Provisions and deferred taxes | 16 | €4,886 | €4,071 | -€814 | -16.7% |
| Deferred taxes | 168 | €4,886 | €4,071 | -€814 | -16.7% |
| Amounts payable | 17/49 | €7,575 | €7,701 | +€126 | +1.7% |
| Amounts payable within one year | 42/48 | €2,025 | €2,701 | +€675 | +33.3% |
| Trade debts | 44 | €53 | €352 | +€299 | +567% |
| Suppliers | 440/4 | €53 | €352 | +€299 | +567% |
| Taxes, remuneration and social security | 45 | €0 | €50 | +€50 | |
| Taxes | 450/3 | €0 | €50 | +€50 | |
| Other amounts payable | 47/48 | €1,973 | €2,299 | +€327 | +16.6% |
| Accrued charges and deferred income | 492/3 | €5,550 | €5,000 | -€550 | -9.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,688 | €28,015 | +€327 | +1.2% |
| Other operating charges | 640/8 | €2,359 | €2,164 | -€195 | -8.3% |
| Gross operating margin | 9900 | €9,985 | €9,930 | -€55 | -0.6% |
| Operating profit (loss) | 9901 | -€20,062 | -€20,249 | -€187 | -0.9% |
| Financial charges | 65/66B | €744 | €457 | -€287 | -38.6% |
| Recurring financial charges | 65 | €744 | €457 | -€287 | -38.6% |
| Profit (loss) for the period before taxes | 9903 | -€20,806 | -€20,706 | +€101 | +0.5% |
| Transfer from deferred taxes | 780 | €814 | €814 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€19,992 | -€19,891 | +€101 | +0.5% |
| Transfer from tax-exempt reserves | 789 | €3,257 | €3,257 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,735 | -€16,634 | +€101 | +0.6% |
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 27 October 2026 via checked.be.