Front Row Digital: 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.
Front Row Digital
Largest movements
- Receivables after one year +€30,000
new in 2025: €30,000
- Receivables within one year -€12,961
down €12,961 (-34.5%), from €37,550 to €24,589
of which Trade receivables: -€18,049
- Cash -€11,768
down €11,768 (-98.1%), from €12,000 to €232
mainly Trade debts (-€31,009) and Receivables after one year (-€30,000)
- Tangible fixed assets -€1,335
down €1,335 (-23.9%), from €5,599 to €4,264
of which Plant, machinery and equipment: -€1,257
- Deferred charges and accrued income +€822
up €822 (+126.0%), from €652 to €1,474
- Trade debts -€31,009
down €31,009 (-96.2%), from €32,241 to €1,232
- Short-term financial debts +€18,058
up €18,058 (+1950.5%), from €926 to €18,984
- Reserves +€11,072
up €11,072 (+119.6%), from €9,258 to €20,331
- Tax, wage and social debts +€7,978
up €7,978 (+136.1%), from €5,862 to €13,840
- Other debts -€1,342
down €1,342 (-26.8%), from €5,014 to €3,673
- Gross operating margin +€15,664
up €15,664 (+118.1%), from €13,260 to €28,924
- Taxes +€2,388
up €2,388 (+75.7%), from €3,153 to €5,541
- Financial income -€1,439
down €1,439 (-41.6%), from €3,463 to €2,024
- Depreciation +€1,293
up €1,293 (+59.6%), from €2,170 to €3,463
- Financial charges +€474
up €474 (+38.8%), from €1,221 to €1,694
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 | €55,801 | €60,559 | +€4,757 | +8.5% |
| Fixed assets | 21/28 | €5,599 | €4,264 | -€1,335 | -23.9% |
| Tangible fixed assets | 22/27 | €5,599 | €4,264 | -€1,335 | -23.9% |
| Plant, machinery and equipment | 23 | €3,032 | €1,774 | -€1,257 | -41.5% |
| Furniture and vehicles | 24 | €2,567 | €2,489 | -€78 | -3.0% |
| Current assets | 29/58 | €50,202 | €56,295 | +€6,093 | +12.1% |
| Amounts receivable after more than one year | 29 | - | €30,000 | +€30,000 | |
| Trade receivables | 290 | - | €30,000 | +€30,000 | |
| Amounts receivable within one year | 40/41 | €37,550 | €24,589 | -€12,961 | -34.5% |
| Trade receivables | 40 | €25,914 | €7,865 | -€18,049 | -69.6% |
| Other amounts receivable | 41 | €11,636 | €16,724 | +€5,088 | +43.7% |
| Cash at bank and in hand | 54/58 | €12,000 | €232 | -€11,768 | -98.1% |
| Deferred charges and accrued income | 490/1 | €652 | €1,474 | +€822 | +126.0% |
| Total equity and liabilities | 10/49 | €55,801 | €60,559 | +€4,757 | +8.5% |
| Equity | 10/15 | €11,758 | €22,831 | +€11,072 | +94.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €9,258 | €20,331 | +€11,072 | +119.6% |
| Distributable reserves | 133 | €9,258 | €20,331 | +€11,072 | +119.6% |
| Amounts payable | 17/49 | €44,043 | €37,728 | -€6,315 | -14.3% |
| Amounts payable within one year | 42/48 | €44,043 | €37,728 | -€6,315 | -14.3% |
| Financial debts | 43 | €926 | €18,984 | +€18,058 | +1950.5% |
| Credit institutions | 430/8 | €926 | €18,984 | +€18,058 | +1950.5% |
| Trade debts | 44 | €32,241 | €1,232 | -€31,009 | -96.2% |
| Suppliers | 440/4 | €32,241 | €1,232 | -€31,009 | -96.2% |
| Taxes, remuneration and social security | 45 | €5,862 | €13,840 | +€7,978 | +136.1% |
| Taxes | 450/3 | €5,862 | €13,840 | +€7,978 | +136.1% |
| Other amounts payable | 47/48 | €5,014 | €3,673 | -€1,342 | -26.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,170 | €3,463 | +€1,293 | +59.6% |
| Other operating charges | 640/8 | €338 | €194 | -€144 | -42.5% |
| Gross operating margin | 9900 | €13,260 | €28,924 | +€15,664 | +118.1% |
| Operating profit (loss) | 9901 | €10,752 | €25,267 | +€14,515 | +135.0% |
| Financial income | 75/76B | €3,463 | €2,024 | -€1,439 | -41.6% |
| Recurring financial income | 75 | €3,463 | €2,024 | -€1,439 | -41.6% |
| Financial charges | 65/66B | €1,221 | €1,694 | +€474 | +38.8% |
| Recurring financial charges | 65 | €1,221 | €1,694 | +€474 | +38.8% |
| Profit (loss) for the period before taxes | 9903 | €12,994 | €25,596 | +€12,602 | +97.0% |
| Income taxes | 67/77 | €3,153 | €5,541 | +€2,388 | +75.7% |
| Profit (loss) for the period | 9904 | €9,842 | €20,055 | +€10,214 | +103.8% |
| Profit (loss) for the period to be appropriated | 9905 | €9,842 | €20,055 | +€10,214 | +103.8% |
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 2 October 2026 via checked.be.