Frixum: 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.
Frixum
Largest movements
- Cash +€15,485
up €15,485 (+300.6%), from €5,151 to €20,635
mainly Net result for the year (+€7,128) and Depreciation (+€5,780)
- Tangible fixed assets -€4,686
down €4,686 (-63.7%), from €7,357 to €2,671
of which Land and buildings: -€3,770
- Receivables within one year -€3,263
down €3,263 (-73.2%), from €4,459 to €1,196
- Intangible fixed assets -€733
no longer reported in 2025 (was €733)
- Deferred charges and accrued income -€558
down €558 (-62.1%), from €898 to €340
- Profit (loss) carried forward +€7,128
up €7,128 (+30.3%), from -€23,547 to -€16,418
- Trade debts -€3,401
down €3,401 (-49.7%), from €6,845 to €3,444
- Tax, wage and social debts +€1,941
up €1,941 (+24.6%), from €7,884 to €9,824
of which Taxes: +€974
- Other debts +€439
up €439 (+2.5%), from €17,569 to €18,008
- Gross operating margin +€16,721
up €16,721 (+43.7%), from €38,259 to €54,981
- Staff costs +€11,936
up €11,936 (+40.6%), from €29,370 to €41,306
- Depreciation -€1,715
down €1,715 (-22.9%), from €7,495 to €5,780
- Other operating charges -€1,536
down €1,536 (-73.6%), from €2,086 to €550
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 | €30,751 | €36,857 | +€6,106 | +19.9% |
| Formation expenses | 20 | €361 | - | -€361 | |
| Fixed assets | 21/28 | €8,740 | €3,321 | -€5,419 | -62.0% |
| Intangible fixed assets | 21 | €733 | - | -€733 | |
| Tangible fixed assets | 22/27 | €7,357 | €2,671 | -€4,686 | -63.7% |
| Land and buildings | 22 | €6,403 | €2,633 | -€3,770 | -58.9% |
| Plant, machinery and equipment | 23 | €953 | €38 | -€916 | -96.0% |
| Financial fixed assets | 28 | €650 | €650 | = | 0.0% |
| Current assets | 29/58 | €21,650 | €33,537 | +€11,886 | +54.9% |
| Stocks and contracts in progress | 3 | €11,143 | €11,365 | +€222 | +2.0% |
| Stocks | 30/36 | €11,143 | €11,365 | +€222 | +2.0% |
| Amounts receivable within one year | 40/41 | €4,459 | €1,196 | -€3,263 | -73.2% |
| Trade receivables | 40 | €4,459 | €1,196 | -€3,263 | -73.2% |
| Cash at bank and in hand | 54/58 | €5,151 | €20,635 | +€15,485 | +300.6% |
| Deferred charges and accrued income | 490/1 | €898 | €340 | -€558 | -62.1% |
| Total equity and liabilities | 10/49 | €30,751 | €36,857 | +€6,106 | +19.9% |
| Equity | 10/15 | -€1,547 | €5,582 | +€7,128 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Capital | 10 | €10,000 | €10,000 | = | 0.0% |
| Issued capital | 100 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €12,000 | €12,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,000 | €1,000 | = | 0.0% |
| Legal reserve | 130 | €1,000 | €1,000 | = | 0.0% |
| Distributable reserves | 133 | €11,000 | €11,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,547 | -€16,418 | +€7,128 | +30.3% |
| Amounts payable | 17/49 | €32,298 | €31,276 | -€1,022 | -3.2% |
| Amounts payable within one year | 42/48 | €32,298 | €31,276 | -€1,022 | -3.2% |
| Trade debts | 44 | €6,845 | €3,444 | -€3,401 | -49.7% |
| Suppliers | 440/4 | €6,845 | €3,444 | -€3,401 | -49.7% |
| Taxes, remuneration and social security | 45 | €7,884 | €9,824 | +€1,941 | +24.6% |
| Taxes | 450/3 | €3,680 | €4,654 | +€974 | +26.5% |
| Remuneration and social security | 454/9 | €4,204 | €5,171 | +€967 | +23.0% |
| Other amounts payable | 47/48 | €17,569 | €18,008 | +€439 | +2.5% |
| Remuneration, social security and pensions | 62 | €29,370 | €41,306 | +€11,936 | +40.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,495 | €5,780 | -€1,715 | -22.9% |
| Other operating charges | 640/8 | €2,086 | €550 | -€1,536 | -73.6% |
| Gross operating margin | 9900 | €38,259 | €54,981 | +€16,721 | +43.7% |
| Operating profit (loss) | 9901 | -€691 | €7,345 | +€8,036 | |
| Financial income | 75/76B | €34 | €0 | -€34 | -99.9% |
| Recurring financial income | 75 | €34 | €0 | -€34 | -99.9% |
| Financial charges | 65/66B | €228 | €217 | -€11 | -4.8% |
| Recurring financial charges | 65 | €228 | €217 | -€11 | -4.8% |
| Profit (loss) for the period before taxes | 9903 | -€884 | €7,128 | +€8,013 | |
| Profit (loss) for the period | 9904 | -€884 | €7,128 | +€8,013 | |
| Profit (loss) for the period to be appropriated | 9905 | -€884 | €7,128 | +€8,013 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.