FRIT-LIB: 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.
FRIT-LIB
Largest movements
- Cash +€29,091
up €29,091 (+28.0%), from €103,901 to €132,992
mainly Net result for the year (+€73,809) and Trade debts (+€20,897)
- Receivables within one year -€2,930
down €2,930 (-2.3%), from €127,845 to €124,915
- Trade debts +€20,897
up €20,897 (+229.7%), from €9,097 to €29,994
- Profit (loss) carried forward +€13,809
up €13,809 (+81.7%), from €16,897 to €30,707
- Short-term financial debts -€8,606
down €8,606 (-86.4%), from €9,964 to €1,358
No income-statement line moved by more than 1% of the activity.
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 | €244,139 | €268,824 | +€24,684 | +10.1% |
| Current assets | 29/58 | €244,139 | €268,824 | +€24,684 | +10.1% |
| Stocks and contracts in progress | 3 | €12,125 | €10,775 | -€1,350 | -11.1% |
| Stocks | 30/36 | €12,125 | €10,775 | -€1,350 | -11.1% |
| Amounts receivable within one year | 40/41 | €127,845 | €124,915 | -€2,930 | -2.3% |
| Other amounts receivable | 41 | €127,845 | €124,915 | -€2,930 | -2.3% |
| Cash at bank and in hand | 54/58 | €103,901 | €132,992 | +€29,091 | +28.0% |
| Deferred charges and accrued income | 490/1 | €268 | €141 | -€127 | -47.3% |
| Total equity and liabilities | 10/49 | €244,139 | €268,824 | +€24,684 | +10.1% |
| Equity | 10/15 | €175,603 | €189,412 | +€13,809 | +7.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €152,505 | €152,505 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €150,645 | €150,645 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,897 | €30,707 | +€13,809 | +81.7% |
| Amounts payable | 17/49 | €68,537 | €79,412 | +€10,875 | +15.9% |
| Amounts payable after more than one year | 17 | €1,369 | - | -€1,369 | |
| Financial debts | 170/4 | €1,369 | - | -€1,369 | |
| Amounts payable within one year | 42/48 | €19,704 | €31,577 | +€11,872 | +60.3% |
| Financial debts | 43 | €9,964 | €1,358 | -€8,606 | -86.4% |
| Credit institutions | 430/8 | €9,964 | €1,358 | -€8,606 | -86.4% |
| Trade debts | 44 | €9,097 | €29,994 | +€20,897 | +229.7% |
| Suppliers | 440/4 | €9,097 | €29,994 | +€20,897 | +229.7% |
| Taxes, remuneration and social security | 45 | €643 | €224 | -€419 | -65.1% |
| Taxes | 450/3 | €643 | €224 | -€419 | -65.1% |
| Accrued charges and deferred income | 492/3 | €47,463 | €47,835 | +€371 | +0.8% |
| Non-recurring operating income | 76A | €1,347 | - | -€1,347 | |
| Other operating charges | 640/8 | €696 | €274 | -€422 | -60.7% |
| Gross operating margin | 9900 | €78,545 | €79,193 | +€648 | +0.8% |
| Operating profit (loss) | 9901 | €77,850 | €78,920 | +€1,070 | +1.4% |
| Financial income | 75/76B | €4 | €0 | -€4 | -99.8% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -99.8% |
| Financial charges | 65/66B | €1,733 | €1,658 | -€75 | -4.3% |
| Recurring financial charges | 65 | €1,733 | €1,658 | -€75 | -4.3% |
| Profit (loss) for the period before taxes | 9903 | €76,122 | €77,262 | +€1,140 | +1.5% |
| Income taxes | 67/77 | €4,224 | €3,452 | -€772 | -18.3% |
| Profit (loss) for the period | 9904 | €71,897 | €73,809 | +€1,912 | +2.7% |
| Profit (loss) for the period to be appropriated | 9905 | €71,897 | €73,809 | +€1,912 | +2.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.