FRIS DOEKSKE: what changed
Two fiscal 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.
FRIS DOEKSKE
Largest movements
- Receivables within one year -€89,931
down €89,931 (-29.9%), from €301,238 to €211,307
of which Trade receivables: -€90,269
- Tangible fixed assets -€33,097
down €33,097 (-35.4%), from €93,496 to €60,400
of which Leasing and similar rights: -€23,864
- Stocks and contracts -€22,858
down €22,858 (-5.1%), from €443,853 to €420,995
- Cash +€16,698
up €16,698 (+42.5%), from €39,318 to €56,016
mainly Receivables within one year (+€89,931) and Depreciation (+€33,097)
- Debts after one year -€49,048
down €49,048 (-41.5%), from €118,163 to €69,115
- Short-term financial debts -€37,571
down €37,571 (-25.7%), from €146,371 to €108,800
- Reserves -€28,643
down €28,643 (-11.2%), from €254,926 to €226,283
- Profit (loss) carried forward -€27,596
down €27,596, from €9,878 to -€17,719
- Other debts +€18,211
up €18,211 (+23.7%), from €76,742 to €94,953
- Gross operating margin -€57,092
down €57,092 (-13.8%), from €413,701 to €356,609
- Other operating charges +€25,771
up €25,771 (+284.5%), from €9,059 to €34,830
- Taxes -€17,976
down €17,976 (-98.8%), from €18,185 to €209
- Staff costs +€15,357
up €15,357 (+5.9%), from €261,621 to €276,977
- Depreciation -€9,414
down €9,414 (-22.1%), from €42,510 to €33,097
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 | €896,203 | €759,053 | -€137,150 | -15.3% |
| Fixed assets | 21/28 | €93,496 | €60,400 | -€33,097 | -35.4% |
| Tangible fixed assets | 22/27 | €93,496 | €60,400 | -€33,097 | -35.4% |
| Plant, machinery and equipment | 23 | €4,562 | €2,607 | -€1,955 | -42.9% |
| Furniture and vehicles | 24 | €6,895 | €2,168 | -€4,727 | -68.6% |
| Leasing and similar rights | 25 | €73,234 | €49,370 | -€23,864 | -32.6% |
| Other tangible fixed assets | 26 | €8,806 | €6,256 | -€2,550 | -29.0% |
| Current assets | 29/58 | €802,706 | €698,653 | -€104,054 | -13.0% |
| Stocks and contracts in progress | 3 | €443,853 | €420,995 | -€22,858 | -5.1% |
| Stocks | 30/36 | €443,853 | €420,995 | -€22,858 | -5.1% |
| Amounts receivable within one year | 40/41 | €301,238 | €211,307 | -€89,931 | -29.9% |
| Trade receivables | 40 | €285,077 | €194,808 | -€90,269 | -31.7% |
| Other amounts receivable | 41 | €16,162 | €16,499 | +€337 | +2.1% |
| Current investments | 50/53 | €7,090 | €0 | -€7,090 | -100.0% |
| Cash at bank and in hand | 54/58 | €39,318 | €56,016 | +€16,698 | +42.5% |
| Deferred charges and accrued income | 490/1 | €11,206 | €10,334 | -€872 | -7.8% |
| Total equity and liabilities | 10/49 | €896,203 | €759,053 | -€137,150 | -15.3% |
| Equity | 10/15 | €283,404 | €227,164 | -€56,240 | -19.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €254,926 | €226,283 | -€28,643 | -11.2% |
| Distributable reserves | 133 | €254,926 | €226,283 | -€28,643 | -11.2% |
| Profit (loss) carried forward | 14 | €9,878 | -€17,719 | -€27,596 | |
| Amounts payable | 17/49 | €612,799 | €531,888 | -€80,911 | -13.2% |
| Amounts payable after more than one year | 17 | €118,163 | €69,115 | -€49,048 | -41.5% |
| Financial debts | 170/4 | €118,163 | €69,115 | -€49,048 | -41.5% |
| Amounts payable within one year | 42/48 | €494,636 | €462,773 | -€31,863 | -6.4% |
| Current portion of amounts payable after more than one year | 42 | €48,957 | €48,723 | -€234 | -0.5% |
| Financial debts | 43 | €146,371 | €108,800 | -€37,571 | -25.7% |
| Credit institutions | 430/8 | €146,371 | €108,800 | -€37,571 | -25.7% |
| Trade debts | 44 | €151,720 | €149,027 | -€2,693 | -1.8% |
| Suppliers | 440/4 | €151,720 | €149,027 | -€2,693 | -1.8% |
| Advances received on contracts in progress | 46 | €106 | €1,401 | +€1,295 | +1225.5% |
| Taxes, remuneration and social security | 45 | €70,741 | €59,869 | -€10,872 | -15.4% |
| Taxes | 450/3 | €22,978 | €9,388 | -€13,590 | -59.1% |
| Remuneration and social security | 454/9 | €47,763 | €50,481 | +€2,718 | +5.7% |
| Other amounts payable | 47/48 | €76,742 | €94,953 | +€18,211 | +23.7% |
| Remuneration, social security and pensions | 62 | €261,621 | €276,977 | +€15,357 | +5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,510 | €33,097 | -€9,414 | -22.1% |
| Other operating charges | 640/8 | €9,059 | €34,830 | +€25,771 | +284.5% |
| Gross operating margin | 9900 | €413,701 | €356,609 | -€57,092 | -13.8% |
| Operating profit (loss) | 9901 | €100,511 | €11,705 | -€88,806 | -88.4% |
| Financial income | 75/76B | €2,245 | €2,239 | -€5 | -0.2% |
| Recurring financial income | 75 | €2,245 | €2,239 | -€5 | -0.2% |
| Financial charges | 65/66B | €43,002 | €41,331 | -€1,671 | -3.9% |
| Recurring financial charges | 65 | €43,002 | €41,331 | -€1,671 | -3.9% |
| Profit (loss) for the period before taxes | 9903 | €59,753 | -€27,387 | -€87,140 | |
| Income taxes | 67/77 | €18,185 | €209 | -€17,976 | -98.8% |
| Profit (loss) for the period | 9904 | €41,568 | -€27,596 | -€69,165 | |
| Profit (loss) for the period to be appropriated | 9905 | €41,568 | -€27,596 | -€69,165 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.