FRISOPROFIL: 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.
What changed
FRISOPROFIL
NACE 25.530, Machining of metals
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€382,928
2024 · €258,716+€124,213
Equity
€9.7m
2024 · €9.3m+€382,928
Cash
€3,127
2024 · €8,745-€5,619
Balance sheet total
€10.4m
2024 · €9.9m+€451,221
Largest movements
Assets
- Receivables within one year +€385,599
up €385,599 (+13.8%), from €2.8m to €3.2m
of which Other amounts receivable: +€1.8m
Equity and liabilities
- Profit (loss) carried forward +€382,928
up €382,928 (+31.7%), from €1.2m to €1.6m
Income statement
- Goods and materials -€1.2m
down €1.2m (-13.6%), from €9.0m to €7.8m
of which Change in stocks: decrease (increase): -€1.1m
- Turnover -€1.0m
down €1.0m (-8.6%), from €11.9m to €10.9m
- Staff costs -€135,167
down €135,167 (-8.5%), from €1.6m to €1.5m
- Other operating income -€120,802
down €120,802 (-65.9%), from €183,337 to €62,535
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.
Result 2024
€258,716
Turnover
-€1.0m
Other operating income
-€120,802
Goods and materials
+€1.2m
Services and other goods
-€31,970
Staff costs
+€135,167
Depreciation
-€38,374
Write-downs
-€2,286
Other operating charges
-€1,048
Other operating items
+€13,836
Financial income
+€5,616
Financial charges
+€29,450
Taxes
-€63,844
Result 2025
€382,928
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€447,981
Investment
-€453,600
Financing
€0
Cash 2024
€8,745
From operations (derived)
+€447,981
Net result for the year
+€382,928
Depreciation
+€408,359
Stocks and contracts
-€21,418
Receivables within one year
-€385,599
Deferred charges and accrued income
-€4,580
Trade debts
-€24,599
Tax, wage and social debts
+€92,902
Other debts
-€11
Investment (derived)
-€453,600
Investment in fixed assets (net)
-€453,600
Cash 2025
€3,127
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,948,459 | €10,399,679 | +€451,221 | +4.5% |
| Fixed assets | 21/28 | €1,278,345 | €1,323,587 | +€45,241 | +3.5% |
| Tangible fixed assets | 22/27 | €1,278,345 | €1,323,587 | +€45,241 | +3.5% |
| Land and buildings | 22 | €420 | €0 | -€420 | -100% |
| Plant, machinery and equipment | 23 | €1,277,926 | €1,323,587 | +€45,661 | +3.6% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €8,670,113 | €9,076,093 | +€405,979 | +4.7% |
| Stocks and contracts in progress | 3 | €5,848,795 | €5,870,213 | +€21,418 | +0.4% |
| Stocks | 30/36 | €5,848,795 | €5,870,213 | +€21,418 | +0.4% |
| Raw materials and consumables | 30/31 | €5,848,795 | €5,870,213 | +€21,418 | +0.4% |
| Amounts receivable within one year | 40/41 | €2,797,182 | €3,182,781 | +€385,599 | +13.8% |
| Trade receivables | 40 | €1,393,125 | €23,624 | -€1.4m | -98.3% |
| Other amounts receivable | 41 | €1,404,057 | €3,159,158 | +€1.8m | +125% |
| Cash at bank and in hand | 54/58 | €8,745 | €3,127 | -€5,619 | -64.2% |
| Deferred charges and accrued income | 490/1 | €15,391 | €19,971 | +€4,580 | +29.8% |
| Total equity and liabilities | 10/49 | €9,948,459 | €10,399,679 | +€451,221 | +4.5% |
| Equity | 10/15 | €9,276,265 | €9,659,193 | +€382,928 | +4.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €8,006,200 | €8,006,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €8,000,000 | €8,000,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,208,065 | €1,590,993 | +€382,928 | +31.7% |
| Amounts payable | 17/49 | €672,194 | €740,486 | +€68,292 | +10.2% |
| Amounts payable within one year | 42/48 | €672,194 | €740,486 | +€68,292 | +10.2% |
| Trade debts | 44 | €435,882 | €411,282 | -€24,599 | -5.6% |
| Suppliers | 440/4 | €435,882 | €411,282 | -€24,599 | -5.6% |
| Taxes, remuneration and social security | 45 | €186,863 | €279,766 | +€92,902 | +49.7% |
| Taxes | 450/3 | €5,971 | €82,437 | +€76,467 | +1,281% |
| Remuneration and social security | 454/9 | €180,893 | €197,328 | +€16,436 | +9.1% |
| Other amounts payable | 47/48 | €49,449 | €49,438 | -€11 | 0.0% |
| Operating income | 70/76A | €12,125,708 | €10,979,722 | -€1.1m | -9.5% |
| Turnover | 70 | €11,942,370 | €10,917,187 | -€1.0m | -8.6% |
| Other operating income | 74 | €183,337 | €62,535 | -€120,802 | -65.9% |
| Operating charges | 60/66A | €11,950,918 | €10,651,943 | -€1.3m | -10.9% |
| Goods for resale, raw materials and consumables | 60 | €8,980,306 | €7,756,656 | -€1.2m | -13.6% |
| Purchases | 600/8 | €8,011,682 | €7,844,830 | -€166,852 | -2.1% |
| Change in stocks: decrease (increase) | 609 | €968,624 | -€88,174 | -€1.1m | |
| Services and other goods | 61 | €899,888 | €931,858 | +€31,970 | +3.6% |
| Remuneration, social security and pensions | 62 | €1,591,910 | €1,456,743 | -€135,167 | -8.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €369,985 | €408,359 | +€38,374 | +10.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €64,469 | €66,755 | +€2,286 | +3.5% |
| Other operating charges | 640/8 | €30,523 | €31,572 | +€1,048 | +3.4% |
| Non-recurring operating charges | 66A | €13,836 | - | -€13,836 | |
| Operating profit (loss) | 9901 | €174,790 | €327,780 | +€152,990 | +87.5% |
| Financial income | 75/76B | €114,618 | €120,234 | +€5,616 | +4.9% |
| Recurring financial income | 75 | €114,618 | €120,234 | +€5,616 | +4.9% |
| Other financial income | 752/9 | €114,618 | €120,234 | +€5,616 | +4.9% |
| Financial charges | 65/66B | €30,473 | €1,023 | -€29,450 | -96.6% |
| Recurring financial charges | 65 | €30,473 | €1,023 | -€29,450 | -96.6% |
| Debt charges | 650 | €3,043 | €32 | -€3,011 | -99.0% |
| Other financial charges | 652/9 | €27,430 | €991 | -€26,439 | -96.4% |
| Profit (loss) for the period before taxes | 9903 | €258,935 | €446,992 | +€188,057 | +72.6% |
| Income taxes | 67/77 | €219 | €64,063 | +€63,844 | +29,090% |
| Taxes | 670/3 | €219 | €64,063 | +€63,844 | +29,090% |
| Profit (loss) for the period | 9904 | €258,716 | €382,928 | +€124,213 | +48.0% |
| Profit (loss) for the period to be appropriated | 9905 | €258,716 | €382,928 | +€124,213 | +48.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.