FRIST: 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.
FRIST
Largest movements
- Cash +€21,486
up €21,486 (+58.1%), from €36,957 to €58,443
mainly Depreciation (+€18,572) and Receivables within one year (+€14,881)
- Tangible fixed assets -€18,572
down €18,572 (-61.6%), from €30,149 to €11,577
of which Furniture and vehicles: -€17,820
- Receivables within one year -€14,881
down €14,881 (-54.1%), from €27,493 to €12,612
of which Trade receivables: -€14,686
- Current portion of long-term debt -€8,336
down €8,336 (-80.5%), from €10,359 to €2,023
- Trade debts -€3,324
down €3,324 (-71.4%), from €4,653 to €1,329
- Tax, wage and social debts -€1,942
down €1,942 (-22.8%), from €8,518 to €6,576
of which Remuneration and social security: -€2,415
- Reserves +€1,852
up €1,852 (+2.7%), from €69,176 to €71,028
- Gross operating margin -€7,301
down €7,301 (-16.5%), from €44,219 to €36,919
- Depreciation -€4,562
down €4,562 (-19.7%), from €23,134 to €18,572
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 | €95,706 | €83,956 | -€11,750 | -12.3% |
| Fixed assets | 21/28 | €30,149 | €11,577 | -€18,572 | -61.6% |
| Tangible fixed assets | 22/27 | €30,149 | €11,577 | -€18,572 | -61.6% |
| Plant, machinery and equipment | 23 | €1,331 | €692 | -€639 | -48.0% |
| Furniture and vehicles | 24 | €27,737 | €9,916 | -€17,820 | -64.2% |
| Other tangible fixed assets | 26 | €1,082 | €969 | -€113 | -10.4% |
| Current assets | 29/58 | €65,557 | €72,379 | +€6,822 | +10.4% |
| Amounts receivable within one year | 40/41 | €27,493 | €12,612 | -€14,881 | -54.1% |
| Trade receivables | 40 | €25,541 | €10,854 | -€14,686 | -57.5% |
| Other amounts receivable | 41 | €1,952 | €1,758 | -€194 | -10.0% |
| Cash at bank and in hand | 54/58 | €36,957 | €58,443 | +€21,486 | +58.1% |
| Deferred charges and accrued income | 490/1 | €1,107 | €1,323 | +€216 | +19.5% |
| Total equity and liabilities | 10/49 | €95,706 | €83,956 | -€11,750 | -12.3% |
| Equity | 10/15 | €72,176 | €74,028 | +€1,852 | +2.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €69,176 | €71,028 | +€1,852 | +2.7% |
| Distributable reserves | 133 | €69,176 | €71,028 | +€1,852 | +2.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €23,530 | €9,928 | -€13,603 | -57.8% |
| Amounts payable within one year | 42/48 | €23,530 | €9,928 | -€13,603 | -57.8% |
| Current portion of amounts payable after more than one year | 42 | €10,359 | €2,023 | -€8,336 | -80.5% |
| Trade debts | 44 | €4,653 | €1,329 | -€3,324 | -71.4% |
| Suppliers | 440/4 | €4,653 | €1,329 | -€3,324 | -71.4% |
| Taxes, remuneration and social security | 45 | €8,518 | €6,576 | -€1,942 | -22.8% |
| Taxes | 450/3 | €6,103 | €6,576 | +€473 | +7.7% |
| Remuneration and social security | 454/9 | €2,415 | €0 | -€2,415 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,134 | €18,572 | -€4,562 | -19.7% |
| Other operating charges | 640/8 | €436 | €833 | +€397 | +91.1% |
| Gross operating margin | 9900 | €44,219 | €36,919 | -€7,301 | -16.5% |
| Operating profit (loss) | 9901 | €20,649 | €17,514 | -€3,136 | -15.2% |
| Financial income | 75/76B | €97 | €330 | +€233 | +239.7% |
| Recurring financial income | 75 | €97 | €330 | +€233 | +239.7% |
| Financial charges | 65/66B | €529 | €240 | -€289 | -54.6% |
| Recurring financial charges | 65 | €529 | €240 | -€289 | -54.6% |
| Profit (loss) for the period before taxes | 9903 | €20,218 | €17,603 | -€2,614 | -12.9% |
| Income taxes | 67/77 | €7,567 | €7,299 | -€268 | -3.5% |
| Profit (loss) for the period | 9904 | €12,651 | €10,305 | -€2,346 | -18.5% |
| Profit (loss) for the period to be appropriated | 9905 | €12,651 | €10,305 | -€2,346 | -18.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.