Frog: 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.
Frog
Largest movements
- Cash -€341
down €341 (-15.9%), from €2,143 to €1,802
mainly Net result for the year (-€341)
- Profit (loss) carried forward -€341
down €341 (-8.8%), from -€3,857 to -€4,198
- Other operating charges -€505
no longer reported in 2025 (was €505)
- Gross operating margin +€260
up €260 (+46.8%), from -€554 to -€295
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 | €2,143 | €1,802 | -€341 | -15.9% |
| Current assets | 29/58 | €2,143 | €1,802 | -€341 | -15.9% |
| Cash at bank and in hand | 54/58 | €2,143 | €1,802 | -€341 | -15.9% |
| Total equity and liabilities | 10/49 | €2,143 | €1,802 | -€341 | -15.9% |
| Equity | 10/15 | €2,143 | €1,802 | -€341 | -15.9% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,857 | -€4,198 | -€341 | -8.8% |
| Other operating charges | 640/8 | €505 | - | -€505 | |
| Gross operating margin | 9900 | -€554 | -€295 | +€260 | +46.8% |
| Operating profit (loss) | 9901 | -€1,060 | -€295 | +€765 | +72.2% |
| Financial charges | 65/66B | €46 | €46 | = | 0.0% |
| Recurring financial charges | 65 | €46 | €46 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,106 | -€341 | +€765 | +69.2% |
| Profit (loss) for the period | 9904 | -€1,106 | -€341 | +€765 | +69.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,106 | -€341 | +€765 | +69.2% |
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 5 October 2026 via checked.be.