FROBO: 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.
FROBO
Largest movements
- Current investments +€18,753
up €18,753 (+71.4%), from €26,247 to €45,000
- Tangible fixed assets -€10,313
down €10,313 (-13.0%), from €79,063 to €68,750
- Cash +€5,046
up €5,046 (+4.0%), from €125,183 to €130,229
mainly Net result for the year (+€15,639) and Depreciation (+€10,313)
- Profit (loss) carried forward +€15,639
up €15,639 (+9.9%), from €158,593 to €174,232
- Gross operating margin -€3,886
down €3,886 (-11.3%), from €34,424 to €30,538
- Taxes -€2,029
down €2,029 (-28.0%), from €7,242 to €5,213
- Financial charges +€1,715
new in 2025: €1,715
- Financial income -€805
down €805 (-20.1%), from €3,996 to €3,191
- Other operating charges +€787
up €787 (+1269.5%), from €62 to €849
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 | €230,492 | €246,223 | +€15,731 | +6.8% |
| Fixed assets | 21/28 | €79,063 | €68,750 | -€10,313 | -13.0% |
| Tangible fixed assets | 22/27 | €79,063 | €68,750 | -€10,313 | -13.0% |
| Land and buildings | 22 | €79,063 | €68,750 | -€10,313 | -13.0% |
| Current assets | 29/58 | €151,429 | €177,473 | +€26,043 | +17.2% |
| Amounts receivable within one year | 40/41 | - | €2,244 | +€2,244 | |
| Other amounts receivable | 41 | - | €2,244 | +€2,244 | |
| Current investments | 50/53 | €26,247 | €45,000 | +€18,753 | +71.4% |
| Cash at bank and in hand | 54/58 | €125,183 | €130,229 | +€5,046 | +4.0% |
| Total equity and liabilities | 10/49 | €230,492 | €246,223 | +€15,731 | +6.8% |
| Equity | 10/15 | €226,793 | €242,432 | +€15,639 | +6.9% |
| 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 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €158,593 | €174,232 | +€15,639 | +9.9% |
| Amounts payable | 17/49 | €3,699 | €3,791 | +€92 | +2.5% |
| Amounts payable within one year | 42/48 | €3,699 | €3,791 | +€92 | +2.5% |
| Trade debts | 44 | - | €92 | +€92 | |
| Suppliers | 440/4 | - | €92 | +€92 | |
| Taxes, remuneration and social security | 45 | €2,242 | €2,242 | = | 0.0% |
| Taxes | 450/3 | €2,242 | €2,242 | = | 0.0% |
| Other amounts payable | 47/48 | €1,457 | €1,457 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,313 | €10,313 | = | 0.0% |
| Other operating charges | 640/8 | €62 | €849 | +€787 | +1269.5% |
| Gross operating margin | 9900 | €34,424 | €30,538 | -€3,886 | -11.3% |
| Operating profit (loss) | 9901 | €24,049 | €19,376 | -€4,673 | -19.4% |
| Financial income | 75/76B | €3,996 | €3,191 | -€805 | -20.1% |
| Recurring financial income | 75 | €3,996 | €3,191 | -€805 | -20.1% |
| Financial charges | 65/66B | - | €1,715 | +€1,715 | |
| Recurring financial charges | 65 | - | €1,715 | +€1,715 | |
| Profit (loss) for the period before taxes | 9903 | €28,045 | €20,852 | -€7,193 | -25.6% |
| Income taxes | 67/77 | €7,242 | €5,213 | -€2,029 | -28.0% |
| Profit (loss) for the period | 9904 | €20,803 | €15,639 | -€5,164 | -24.8% |
| Profit (loss) for the period to be appropriated | 9905 | €20,803 | €15,639 | -€5,164 | -24.8% |
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 1 October 2026 via checked.be.