Frisbee: 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.
Frisbee
Largest movements
- Cash +€33,509
up €33,509 (+2379.9%), from €1,408 to €34,917
mainly Net result for the year (+€25,371) and Tax, wage and social debts (+€6,494)
- Tangible fixed assets -€2,972
down €2,972 (-36.3%), from €8,189 to €5,217
of which Plant, machinery and equipment: -€2,137
- Receivables within one year -€1,621
down €1,621 (-5.7%), from €28,374 to €26,753
- Profit (loss) carried forward +€23,705
up €23,705 (+120.1%), from €19,745 to €43,450
- Tax, wage and social debts +€6,494
up €6,494 (+51.1%), from €12,718 to €19,212
of which Taxes: +€7,199
- Trade debts -€1,098
down €1,098 (-66.3%), from €1,657 to €559
- Gross operating margin +€6,974
up €6,974 (+22.2%), from €31,463 to €38,437
- Taxes +€1,316
up €1,316 (+23.1%), from €5,690 to €7,006
- Depreciation +€1,188
up €1,188 (+66.6%), from €1,784 to €2,972
- Financial charges +€579
up €579 (+29.2%), from €1,982 to €2,561
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 | €37,971 | €66,887 | +€28,916 | +76.2% |
| Fixed assets | 21/28 | €8,189 | €5,217 | -€2,972 | -36.3% |
| Tangible fixed assets | 22/27 | €8,189 | €5,217 | -€2,972 | -36.3% |
| Plant, machinery and equipment | 23 | €5,729 | €3,592 | -€2,137 | -37.3% |
| Furniture and vehicles | 24 | €2,460 | €1,625 | -€835 | -33.9% |
| Current assets | 29/58 | €29,782 | €61,670 | +€31,888 | +107.1% |
| Amounts receivable within one year | 40/41 | €28,374 | €26,753 | -€1,621 | -5.7% |
| Trade receivables | 40 | €28,374 | €26,753 | -€1,621 | -5.7% |
| Cash at bank and in hand | 54/58 | €1,408 | €34,917 | +€33,509 | +2379.9% |
| Total equity and liabilities | 10/49 | €37,971 | €66,887 | +€28,916 | +76.2% |
| Equity | 10/15 | €21,745 | €45,450 | +€23,705 | +109.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,745 | €43,450 | +€23,705 | +120.1% |
| Amounts payable | 17/49 | €16,226 | €21,437 | +€5,211 | +32.1% |
| Amounts payable within one year | 42/48 | €16,041 | €21,437 | +€5,396 | +33.6% |
| Trade debts | 44 | €1,657 | €559 | -€1,098 | -66.3% |
| Suppliers | 440/4 | €1,657 | €559 | -€1,098 | -66.3% |
| Taxes, remuneration and social security | 45 | €12,718 | €19,212 | +€6,494 | +51.1% |
| Taxes | 450/3 | €12,013 | €19,212 | +€7,199 | +59.9% |
| Remuneration and social security | 454/9 | €705 | - | -€705 | |
| Other amounts payable | 47/48 | €1,666 | €1,666 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €185 | - | -€185 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,784 | €2,972 | +€1,188 | +66.6% |
| Other operating charges | 640/8 | €596 | €527 | -€69 | -11.6% |
| Gross operating margin | 9900 | €31,463 | €38,437 | +€6,974 | +22.2% |
| Operating profit (loss) | 9901 | €29,083 | €34,938 | +€5,855 | +20.1% |
| Financial charges | 65/66B | €1,982 | €2,561 | +€579 | +29.2% |
| Recurring financial charges | 65 | €1,982 | €2,561 | +€579 | +29.2% |
| Profit (loss) for the period before taxes | 9903 | €27,101 | €32,377 | +€5,276 | +19.5% |
| Income taxes | 67/77 | €5,690 | €7,006 | +€1,316 | +23.1% |
| Profit (loss) for the period | 9904 | €21,411 | €25,371 | +€3,960 | +18.5% |
| Profit (loss) for the period to be appropriated | 9905 | €21,411 | €25,371 | +€3,960 | +18.5% |
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 11 October 2026 via checked.be.