FROCKSII: 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.
FROCKSII
Largest movements
- Tangible fixed assets +€46,721
up €46,721 (+52.3%), from €89,355 to €136,077
of which Furniture and vehicles: +€51,524
- Current investments -€25,000
down €25,000 (-100%), from €25,000 to €0
- Cash -€23,549
down €23,549 (-23.7%), from €99,236 to €75,687
mainly Contributions, distributions and other (-€234,165) and Investment in fixed assets (net) (-€76,238)
- Receivables within one year -€3,291
down €3,291 (-17.3%), from €19,064 to €15,773
of which Other amounts receivable: -€5,706
- Reserves -€149,023
down €149,023 (-93.6%), from €159,165 to €10,142
- Other debts +€98,294
up €98,294 (+314%), from €31,305 to €129,599
- Current portion of long-term debt +€30,131
up €30,131 (+1,420%), from €2,122 to €32,254
- Debts after one year +€13,825
up €13,825, from €0 to €13,825
- Tax, wage and social debts +€5,677
up €5,677 (+16.5%), from €34,387 to €40,064
of which Taxes: +€5,638
- Gross operating margin +€23,362
up €23,362 (+19.5%), from €120,035 to €143,397
- Depreciation +€9,880
up €9,880 (+50.3%), from €19,637 to €29,517
- Financial charges +€5,527
up €5,527 (+618%), from €894 to €6,420
- Taxes +€2,141
up €2,141 (+10.6%), from €20,242 to €22,383
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 | €234,819 | €230,239 | -€4,580 | -2.0% |
| Fixed assets | 21/28 | €89,355 | €136,077 | +€46,721 | +52.3% |
| Tangible fixed assets | 22/27 | €89,355 | €136,077 | +€46,721 | +52.3% |
| Plant, machinery and equipment | 23 | €2,998 | €1,903 | -€1,095 | -36.5% |
| Furniture and vehicles | 24 | €39,581 | €91,105 | +€51,524 | +130% |
| Other tangible fixed assets | 26 | €46,777 | €43,069 | -€3,708 | -7.9% |
| Current assets | 29/58 | €145,464 | €94,163 | -€51,301 | -35.3% |
| Amounts receivable within one year | 40/41 | €19,064 | €15,773 | -€3,291 | -17.3% |
| Trade receivables | 40 | €13,308 | €15,722 | +€2,414 | +18.1% |
| Other amounts receivable | 41 | €5,756 | €51 | -€5,706 | -99.1% |
| Current investments | 50/53 | €25,000 | €0 | -€25,000 | -100% |
| Cash at bank and in hand | 54/58 | €99,236 | €75,687 | -€23,549 | -23.7% |
| Deferred charges and accrued income | 490/1 | €2,164 | €2,703 | +€539 | +24.9% |
| Total equity and liabilities | 10/49 | €234,819 | €230,239 | -€4,580 | -2.0% |
| Equity | 10/15 | €160,165 | €11,142 | -€149,023 | -93.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €159,165 | €10,142 | -€149,023 | -93.6% |
| Distributable reserves | 133 | €159,165 | €10,142 | -€149,023 | -93.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €74,654 | €219,098 | +€144,444 | +193% |
| Amounts payable after more than one year | 17 | €0 | €13,825 | +€13,825 | |
| Financial debts | 170/4 | €0 | €13,825 | +€13,825 | |
| Amounts payable within one year | 42/48 | €72,154 | €202,773 | +€130,619 | +181% |
| Current portion of amounts payable after more than one year | 42 | €2,122 | €32,254 | +€30,131 | +1,420% |
| Trade debts | 44 | €4,339 | €856 | -€3,483 | -80.3% |
| Suppliers | 440/4 | €4,339 | €856 | -€3,483 | -80.3% |
| Taxes, remuneration and social security | 45 | €34,387 | €40,064 | +€5,677 | +16.5% |
| Taxes | 450/3 | €31,166 | €36,804 | +€5,638 | +18.1% |
| Remuneration and social security | 454/9 | €3,221 | €3,261 | +€40 | +1.2% |
| Other amounts payable | 47/48 | €31,305 | €129,599 | +€98,294 | +314% |
| Accrued charges and deferred income | 492/3 | €2,500 | €2,500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,637 | €29,517 | +€9,880 | +50.3% |
| Other operating charges | 640/8 | €267 | €128 | -€139 | -52.1% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €120,035 | €143,397 | +€23,362 | +19.5% |
| Operating profit (loss) | 9901 | €100,132 | €113,752 | +€13,621 | +13.6% |
| Financial income | 75/76B | €673 | €192 | -€481 | -71.4% |
| Recurring financial income | 75 | €673 | €192 | -€481 | -71.4% |
| Financial charges | 65/66B | €894 | €6,420 | +€5,527 | +618% |
| Recurring financial charges | 65 | €894 | €6,420 | +€5,527 | +618% |
| Profit (loss) for the period before taxes | 9903 | €99,911 | €107,524 | +€7,613 | +7.6% |
| Income taxes | 67/77 | €20,242 | €22,383 | +€2,141 | +10.6% |
| Profit (loss) for the period | 9904 | €79,669 | €85,142 | +€5,473 | +6.9% |
| Profit (loss) for the period to be appropriated | 9905 | €79,669 | €85,142 | +€5,473 | +6.9% |
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 14 October 2026 via checked.be.