FRIMOSITE: 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.
FRIMOSITE
Largest movements
- Stocks and contracts +€922
up €922 (+12.2%), from €7,574 to €8,496
- Receivables within one year -€838
down €838 (-54.9%), from €1,527 to €690
- Cash +€759
up €759 (+357%), from €213 to €972
mainly Net result for the year (+€2,388) and Receivables within one year (+€838)
- Profit (loss) carried forward +€2,388
up €2,388 (+15.2%), from -€15,718 to -€13,330
- Debts -€2,005
down €2,005 (-23.1%), from €8,674 to €6,669
of which Debts within one year: -€2,005
- Contributions +€460
up €460 (+2.8%), from €16,358 to €16,818
- Gross operating margin +€15,462
up €15,462, from -€13,038 to €2,424
- Turnover +€4,764
up €4,764 (+692%), from €689 to €5,453
- Purchases and services +€3,029
new in 2021: €3,029
From the 2020 result to the 2021 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 2020 and 2021 balance sheets and the 2021 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2020 | 2021 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,314 | €10,157 | +€843 | +9.1% |
| Current assets | 29/58 | €9,314 | €10,157 | +€843 | +9.1% |
| Stocks and contracts in progress | 3 | €7,574 | €8,496 | +€922 | +12.2% |
| Stocks | 30/36 | - | €8,496 | +€8,496 | |
| Amounts receivable within one year | 40/41 | €1,527 | €690 | -€838 | -54.9% |
| Trade receivables | 40 | - | €598 | +€598 | |
| Other amounts receivable | 41 | - | €92 | +€92 | |
| Cash at bank and in hand | 54/58 | €213 | €972 | +€759 | +357% |
| Total equity and liabilities | 10/49 | €9,314 | €10,157 | +€843 | +9.1% |
| Equity | 10/15 | €640 | €3,488 | +€2,848 | +445% |
| Contributions | 10/11 | €16,358 | €16,818 | +€460 | +2.8% |
| Profit (loss) carried forward | 14 | -€15,718 | -€13,330 | +€2,388 | +15.2% |
| Amounts payable | 17/49 | €8,674 | €6,669 | -€2,005 | -23.1% |
| Amounts payable within one year | 42/48 | €8,332 | €6,327 | -€2,005 | -24.1% |
| Trade debts | 44 | €564 | €839 | +€275 | +48.6% |
| Suppliers | 440/4 | - | €839 | +€839 | |
| Taxes, remuneration and social security | 45 | - | €700 | +€700 | |
| Taxes | 450/3 | - | €700 | +€700 | |
| Other amounts payable | 47/48 | - | €4,788 | +€4,788 | |
| Accrued charges and deferred income | 492/3 | - | €342 | +€342 | |
| Turnover | 70 | €689 | €5,453 | +€4,764 | +692% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €3,029 | +€3,029 | |
| Gross operating margin | 9900 | -€13,038 | €2,424 | +€15,462 | |
| Operating profit (loss) | 9901 | -€13,038 | €2,424 | +€15,462 | |
| Financial charges | 65/66B | - | €36 | +€36 | |
| Recurring financial charges | 65 | €0 | €36 | +€35 | +17,700% |
| Profit (loss) for the period before taxes | 9903 | -€13,038 | €2,388 | +€15,426 | |
| Profit (loss) for the period | 9904 | -€13,038 | €2,388 | +€15,426 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,038 | €2,388 | +€15,426 |
Source: filed annual accounts (NBB), financial years ended 31 December 2020 and 31 December 2021. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.