FRIS EN MONTER: 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.
FRIS EN MONTER
Largest movements
- Cash -€9,883
down €9,883 (-70.3%), from €14,067 to €4,184
mainly Stocks and contracts (-€6,220) and Net result for the year (-€6,174)
- Stocks and contracts +€6,220
up €6,220 (+41.7%), from €14,925 to €21,146
- Receivables within one year -€3,299
down €3,299 (-54.9%), from €6,011 to €2,713
of which Trade receivables: -€2,392
- Intangible fixed assets -€952
no longer reported in 2025 (was €952)
- Profit (loss) carried forward -€6,174
down €6,174 (-70.2%), from €8,790 to €2,617
- Trade debts -€716
down €716 (-36.7%), from €1,949 to €1,233
- Other debts -€465
down €465 (-3.2%), from €14,572 to €14,106
- Tax, wage and social debts -€426
down €426 (-28.3%), from €1,506 to €1,080
- Gross operating margin -€11,010
down €11,010, from €9,819 to -€1,191
- Write-downs -€5,501
down €5,501, from €3,347 to -€2,153
- Other operating charges +€4,573
up €4,573 (+346%), from €1,322 to €5,895
- Taxes -€774
no longer reported in 2025 (was €774)
- Depreciation -€348
down €348 (-24.1%), from €1,447 to €1,099
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 | €36,818 | €29,036 | -€7,781 | -21.1% |
| Fixed assets | 21/28 | €1,814 | €715 | -€1,099 | -60.6% |
| Intangible fixed assets | 21 | €952 | - | -€952 | |
| Tangible fixed assets | 22/27 | €862 | €715 | -€147 | -17.1% |
| Plant, machinery and equipment | 23 | €862 | €715 | -€147 | -17.1% |
| Current assets | 29/58 | €35,004 | €28,321 | -€6,682 | -19.1% |
| Stocks and contracts in progress | 3 | €14,925 | €21,146 | +€6,220 | +41.7% |
| Stocks | 30/36 | €14,925 | €21,146 | +€6,220 | +41.7% |
| Amounts receivable within one year | 40/41 | €6,011 | €2,713 | -€3,299 | -54.9% |
| Trade receivables | 40 | €2,941 | €550 | -€2,392 | -81.3% |
| Other amounts receivable | 41 | €3,070 | €2,163 | -€907 | -29.5% |
| Cash at bank and in hand | 54/58 | €14,067 | €4,184 | -€9,883 | -70.3% |
| Deferred charges and accrued income | 490/1 | - | €279 | +€279 | |
| Total equity and liabilities | 10/49 | €36,818 | €29,036 | -€7,781 | -21.1% |
| Equity | 10/15 | €18,790 | €12,617 | -€6,174 | -32.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,790 | €2,617 | -€6,174 | -70.2% |
| Amounts payable | 17/49 | €18,027 | €16,420 | -€1,608 | -8.9% |
| Amounts payable within one year | 42/48 | €18,027 | €16,420 | -€1,608 | -8.9% |
| Trade debts | 44 | €1,949 | €1,233 | -€716 | -36.7% |
| Suppliers | 440/4 | €1,949 | €1,233 | -€716 | -36.7% |
| Taxes, remuneration and social security | 45 | €1,506 | €1,080 | -€426 | -28.3% |
| Taxes | 450/3 | €1,506 | €1,080 | -€426 | -28.3% |
| Other amounts payable | 47/48 | €14,572 | €14,106 | -€465 | -3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,447 | €1,099 | -€348 | -24.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,347 | -€2,153 | -€5,501 | |
| Other operating charges | 640/8 | €1,322 | €5,895 | +€4,573 | +346% |
| Gross operating margin | 9900 | €9,819 | -€1,191 | -€11,010 | |
| Operating profit (loss) | 9901 | €3,702 | -€6,032 | -€9,734 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €150 | €143 | -€7 | -4.9% |
| Recurring financial charges | 65 | €150 | €143 | -€7 | -4.9% |
| Profit (loss) for the period before taxes | 9903 | €3,552 | -€6,174 | -€9,726 | |
| Income taxes | 67/77 | €774 | - | -€774 | |
| Profit (loss) for the period | 9904 | €2,778 | -€6,174 | -€8,951 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,778 | -€6,174 | -€8,951 |
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 18 October 2026 via checked.be.