FRINGU'EZ MOI: 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.
FRINGU'EZ MOI
Largest movements
- Stocks and contracts -€14,192
down €14,192 (-32.0%), from €44,326 to €30,134
- Tangible fixed assets -€11,403
down €11,403 (-26.2%), from €43,476 to €32,073
of which Furniture and vehicles: -€7,285
- Cash -€10,868
down €10,868 (-8.5%), from €127,846 to €116,978
mainly Tax, wage and social debts (-€16,539) and Investment in fixed assets (net) (-€9,655)
- Receivables within one year +€8,105
up €8,105 (+392.2%), from €2,067 to €10,172
of which Trade receivables: +€4,891
- Intangible fixed assets +€6,864
new in 2025: €6,864
- Tax, wage and social debts -€16,539
down €16,539 (-27.4%), from €60,315 to €43,777
of which Taxes: -€15,260
- Debts after one year -€6,870
down €6,870 (-34.7%), from €19,777 to €12,907
- Trade debts +€6,162
up €6,162 (+393.1%), from €1,568 to €7,730
- Profit (loss) carried forward -€2,375
down €2,375 (-1.9%), from €127,877 to €125,502
- Gross operating margin -€113,159
down €113,159 (-67.0%), from €168,926 to €55,767
- Taxes -€20,998
down €20,998 (-98.4%), from €21,350 to €351
- Staff costs -€9,564
down €9,564 (-19.8%), from €48,385 to €38,822
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.
Cash bridge derived
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 | €219,227 | €199,936 | -€19,291 | -8.8% |
| Fixed assets | 21/28 | €43,476 | €41,437 | -€2,039 | -4.7% |
| Intangible fixed assets | 21 | - | €6,864 | +€6,864 | |
| Tangible fixed assets | 22/27 | €43,476 | €32,073 | -€11,403 | -26.2% |
| Furniture and vehicles | 24 | €26,661 | €19,375 | -€7,285 | -27.3% |
| Other tangible fixed assets | 26 | €16,815 | €12,698 | -€4,118 | -24.5% |
| Financial fixed assets | 28 | - | €2,500 | +€2,500 | |
| Current assets | 29/58 | €175,751 | €158,499 | -€17,252 | -9.8% |
| Stocks and contracts in progress | 3 | €44,326 | €30,134 | -€14,192 | -32.0% |
| Stocks | 30/36 | €44,326 | €30,134 | -€14,192 | -32.0% |
| Amounts receivable within one year | 40/41 | €2,067 | €10,172 | +€8,105 | +392.2% |
| Trade receivables | 40 | €1,692 | €6,583 | +€4,891 | +289.1% |
| Other amounts receivable | 41 | €375 | €3,589 | +€3,214 | +857.8% |
| Cash at bank and in hand | 54/58 | €127,846 | €116,978 | -€10,868 | -8.5% |
| Deferred charges and accrued income | 490/1 | €1,512 | €1,215 | -€297 | -19.6% |
| Total equity and liabilities | 10/49 | €219,227 | €199,936 | -€19,291 | -8.8% |
| Equity | 10/15 | €130,877 | €128,502 | -€2,375 | -1.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €127,877 | €125,502 | -€2,375 | -1.9% |
| Amounts payable | 17/49 | €88,349 | €71,434 | -€16,916 | -19.1% |
| Amounts payable after more than one year | 17 | €19,777 | €12,907 | -€6,870 | -34.7% |
| Financial debts | 170/4 | €19,777 | €12,907 | -€6,870 | -34.7% |
| Amounts payable within one year | 42/48 | €68,572 | €58,376 | -€10,196 | -14.9% |
| Current portion of amounts payable after more than one year | 42 | €6,525 | €6,870 | +€345 | +5.3% |
| Trade debts | 44 | €1,568 | €7,730 | +€6,162 | +393.1% |
| Suppliers | 440/4 | €1,568 | €7,730 | +€6,162 | +393.1% |
| Taxes, remuneration and social security | 45 | €60,315 | €43,777 | -€16,539 | -27.4% |
| Taxes | 450/3 | €55,240 | €39,980 | -€15,260 | -27.6% |
| Remuneration and social security | 454/9 | €5,075 | €3,797 | -€1,278 | -25.2% |
| Other amounts payable | 47/48 | €164 | €0 | -€164 | -100.0% |
| Accrued charges and deferred income | 492/3 | €0 | €150 | +€150 | |
| Remuneration, social security and pensions | 62 | €48,385 | €38,822 | -€9,564 | -19.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,355 | €11,694 | +€1,339 | +12.9% |
| Other operating charges | 640/8 | €4,775 | €3,142 | -€1,632 | -34.2% |
| Gross operating margin | 9900 | €168,926 | €55,767 | -€113,159 | -67.0% |
| Operating profit (loss) | 9901 | €105,411 | €2,109 | -€103,302 | -98.0% |
| Financial income | 75/76B | €12 | €51 | +€39 | +330.0% |
| Recurring financial income | 75 | €12 | €51 | +€39 | +330.0% |
| Financial charges | 65/66B | €3,401 | €4,184 | +€783 | +23.0% |
| Recurring financial charges | 65 | €3,401 | €4,184 | +€783 | +23.0% |
| Profit (loss) for the period before taxes | 9903 | €102,022 | -€2,024 | -€104,046 | |
| Income taxes | 67/77 | €21,350 | €351 | -€20,998 | -98.4% |
| Profit (loss) for the period | 9904 | €80,672 | -€2,375 | -€83,047 | |
| Profit (loss) for the period to be appropriated | 9905 | €80,672 | -€2,375 | -€83,047 |
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 12 October 2026 via checked.be.