FRITTE PASCAL CONSULTING: 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.
FRITTE PASCAL CONSULTING
Largest movements
- Receivables after one year -€25,000
no longer reported in 2025 (was €25,000)
- Cash -€19,028
down €19,028 (-26.6%), from €71,445 to €52,417
mainly Other debts (-€23,530) and Net result for the year (-€17,290)
- Receivables within one year -€12,547
down €12,547 (-98.0%), from €12,801 to €255
- Tangible fixed assets -€7,756
down €7,756 (-64.6%), from €12,010 to €4,254
of which Leasing and similar rights: -€7,115
- Other debts -€23,530
down €23,530 (-99.7%), from €23,599 to €69
- Profit (loss) carried forward -€17,290
down €17,290, from €7,639 to -€9,650
- Tax, wage and social debts -€16,554
down €16,554 (-99.2%), from €16,685 to €132
- Current portion of long-term debt -€4,218
down €4,218 (-57.9%), from €7,289 to €3,070
- Debts after one year -€3,070
no longer reported in 2025 (was €3,070)
- Gross operating margin -€25,007
down €25,007, from €16,684 to -€8,323
- Taxes -€2,304
down €2,304 (-89.0%), from €2,587 to €283
- Financial income +€278
up €278 (+128%), from €217 to €495
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 | €122,544 | €57,982 | -€64,562 | -52.7% |
| Fixed assets | 21/28 | €12,010 | €4,254 | -€7,756 | -64.6% |
| Tangible fixed assets | 22/27 | €12,010 | €4,254 | -€7,756 | -64.6% |
| Furniture and vehicles | 24 | €1,640 | €998 | -€642 | -39.1% |
| Leasing and similar rights | 25 | €10,370 | €3,255 | -€7,115 | -68.6% |
| Current assets | 29/58 | €110,534 | €53,728 | -€56,806 | -51.4% |
| Amounts receivable after more than one year | 29 | €25,000 | - | -€25,000 | |
| Other amounts receivable | 291 | €25,000 | - | -€25,000 | |
| Amounts receivable within one year | 40/41 | €12,801 | €255 | -€12,547 | -98.0% |
| Other amounts receivable | 41 | €12,801 | €255 | -€12,547 | -98.0% |
| Cash at bank and in hand | 54/58 | €71,445 | €52,417 | -€19,028 | -26.6% |
| Deferred charges and accrued income | 490/1 | €1,288 | €1,056 | -€232 | -18.0% |
| Total equity and liabilities | 10/49 | €122,544 | €57,982 | -€64,562 | -52.7% |
| Equity | 10/15 | €71,714 | €54,425 | -€17,290 | -24.1% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €63,975 | €63,975 | = | 0.0% |
| Distributable reserves | 133 | €63,975 | €63,975 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,639 | -€9,650 | -€17,290 | |
| Amounts payable | 17/49 | €50,830 | €3,557 | -€47,273 | -93.0% |
| Amounts payable after more than one year | 17 | €3,070 | - | -€3,070 | |
| Financial debts | 170/4 | €3,070 | - | -€3,070 | |
| Amounts payable within one year | 42/48 | €47,759 | €3,557 | -€44,202 | -92.6% |
| Current portion of amounts payable after more than one year | 42 | €7,289 | €3,070 | -€4,218 | -57.9% |
| Trade debts | 44 | €186 | €285 | +€99 | +53.5% |
| Suppliers | 440/4 | €186 | €285 | +€99 | +53.5% |
| Taxes, remuneration and social security | 45 | €16,685 | €132 | -€16,554 | -99.2% |
| Taxes | 450/3 | €16,685 | €132 | -€16,554 | -99.2% |
| Other amounts payable | 47/48 | €23,599 | €69 | -€23,530 | -99.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,756 | €7,756 | = | 0.0% |
| Other operating charges | 640/8 | €1,118 | €1,227 | +€109 | +9.8% |
| Gross operating margin | 9900 | €16,684 | -€8,323 | -€25,007 | |
| Operating profit (loss) | 9901 | €7,811 | -€17,306 | -€25,117 | |
| Financial income | 75/76B | €217 | €495 | +€278 | +128% |
| Recurring financial income | 75 | €217 | €495 | +€278 | +128% |
| Financial charges | 65/66B | €325 | €195 | -€130 | -40.0% |
| Recurring financial charges | 65 | €325 | €195 | -€130 | -40.0% |
| Profit (loss) for the period before taxes | 9903 | €7,703 | -€17,006 | -€24,709 | |
| Income taxes | 67/77 | €2,587 | €283 | -€2,304 | -89.0% |
| Profit (loss) for the period | 9904 | €5,115 | -€17,290 | -€22,405 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,115 | -€17,290 | -€22,405 |
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 13 October 2026 via checked.be.