Frogit: 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.
Frogit
Largest movements
- Cash -€2,038
down €2,038 (-86.8%), from €2,348 to €310
mainly Current portion of long-term debt (-€12,348)
- Current portion of long-term debt -€12,348
no longer reported in 2025 (was €12,348)
- Other debts +€5,962
up €5,962 (+65.6%), from €9,093 to €15,055
- Trade debts +€2,725
up €2,725 (+50.7%), from €5,372 to €8,097
- Profit (loss) carried forward +€1,158
up €1,158 (+1.8%), from -€65,603 to -€64,444
- Tax, wage and social debts +€454
up €454 (+7.2%), from €6,306 to €6,759
of which Remuneration and social security: +€900
- Gross operating margin -€3,897
down €3,897 (-67.9%), from €5,742 to €1,845
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 | €11,116 | €9,067 | -€2,050 | -18.4% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Current assets | 29/58 | €11,116 | €9,067 | -€2,050 | -18.4% |
| Amounts receivable within one year | 40/41 | €8,768 | €8,757 | -€11 | -0.1% |
| Trade receivables | 40 | €8,567 | €8,757 | +€191 | +2.2% |
| Other amounts receivable | 41 | €202 | - | -€202 | |
| Cash at bank and in hand | 54/58 | €2,348 | €310 | -€2,038 | -86.8% |
| Total equity and liabilities | 10/49 | €11,116 | €9,067 | -€2,050 | -18.4% |
| Equity | 10/15 | -€22,003 | -€20,844 | +€1,158 | +5.3% |
| Contributions | 10/11 | €43,600 | €43,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€65,603 | -€64,444 | +€1,158 | +1.8% |
| Amounts payable | 17/49 | €33,119 | €29,911 | -€3,208 | -9.7% |
| Amounts payable within one year | 42/48 | €33,119 | €29,911 | -€3,208 | -9.7% |
| Current portion of amounts payable after more than one year | 42 | €12,348 | - | -€12,348 | |
| Trade debts | 44 | €5,372 | €8,097 | +€2,725 | +50.7% |
| Suppliers | 440/4 | €5,372 | €8,097 | +€2,725 | +50.7% |
| Taxes, remuneration and social security | 45 | €6,306 | €6,759 | +€454 | +7.2% |
| Taxes | 450/3 | €1,156 | €709 | -€446 | -38.6% |
| Remuneration and social security | 454/9 | €5,150 | €6,050 | +€900 | +17.5% |
| Other amounts payable | 47/48 | €9,093 | €15,055 | +€5,962 | +65.6% |
| Other operating charges | 640/8 | €539 | €520 | -€19 | -3.5% |
| Gross operating margin | 9900 | €5,742 | €1,845 | -€3,897 | -67.9% |
| Operating profit (loss) | 9901 | €5,203 | €1,325 | -€3,878 | -74.5% |
| Financial income | 75/76B | €1 | €21 | +€20 | +2048.0% |
| Recurring financial income | 75 | €1 | €21 | +€20 | +2048.0% |
| Financial charges | 65/66B | €241 | €188 | -€53 | -22.0% |
| Recurring financial charges | 65 | €241 | €188 | -€53 | -22.0% |
| Profit (loss) for the period before taxes | 9903 | €4,963 | €1,158 | -€3,805 | -76.7% |
| Profit (loss) for the period | 9904 | €4,963 | €1,158 | -€3,805 | -76.7% |
| Profit (loss) for the period to be appropriated | 9905 | €4,963 | €1,158 | -€3,805 | -76.7% |
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 7 October 2026 via checked.be.