FRONTA CONSULTANTS: 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.
FRONTA CONSULTANTS
Largest movements
- Current investments -€2.6m
down €2.6m (-69.3%), from €3.7m to €1.1m
- Cash +€2.1m
up €2.1m (+641%), from €329,198 to €2.4m
mainly Current investments (+€2.6m) and Net result for the year (+€409,554)
- Receivables within one year -€70,839
down €70,839 (-55.1%), from €128,457 to €57,618
of which Other amounts receivable: -€69,072
- Other debts -€581,619
down €581,619 (-89.5%), from €649,701 to €68,081
- Tax, wage and social debts +€66,064
up €66,064 (+196%), from €33,784 to €99,848
of which Taxes: +€56,469
- Financial charges -€272,537
down €272,537 (-89.4%), from €304,753 to €32,217
- Gross operating margin -€57,338
down €57,338 (-8.6%), from €669,965 to €612,627
- Taxes +€54,214
up €54,214 (+39.0%), from €138,863 to €193,077
- Financial income -€51,215
down €51,215 (-35.2%), from €145,402 to €94,187
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 | €4,801,419 | €4,236,159 | -€565,261 | -11.8% |
| Fixed assets | 21/28 | €624,179 | €597,345 | -€26,833 | -4.3% |
| Tangible fixed assets | 22/27 | €603,377 | €576,543 | -€26,833 | -4.4% |
| Land and buildings | 22 | €601,517 | €573,145 | -€28,373 | -4.7% |
| Furniture and vehicles | 24 | €1,859 | €3,398 | +€1,539 | +82.8% |
| Financial fixed assets | 28 | €20,802 | €20,802 | = | 0.0% |
| Current assets | 29/58 | €4,177,240 | €3,638,813 | -€538,427 | -12.9% |
| Amounts receivable within one year | 40/41 | €128,457 | €57,618 | -€70,839 | -55.1% |
| Trade receivables | 40 | €58,566 | €56,799 | -€1,767 | -3.0% |
| Other amounts receivable | 41 | €69,891 | €819 | -€69,072 | -98.8% |
| Current investments | 50/53 | €3,711,024 | €1,141,021 | -€2.6m | -69.3% |
| Cash at bank and in hand | 54/58 | €329,198 | €2,440,174 | +€2.1m | +641% |
| Deferred charges and accrued income | 490/1 | €8,561 | - | -€8,561 | |
| Total equity and liabilities | 10/49 | €4,801,419 | €4,236,159 | -€565,261 | -11.8% |
| Equity | 10/15 | €3,843,254 | €3,836,542 | -€6,712 | -0.2% |
| 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 | €3,781,254 | €3,774,542 | -€6,712 | -0.2% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €3,756,304 | €3,749,592 | -€6,712 | -0.2% |
| Amounts payable | 17/49 | €958,165 | €399,616 | -€558,549 | -58.3% |
| Amounts payable after more than one year | 17 | €203,037 | €191,727 | -€11,310 | -5.6% |
| Financial debts | 170/4 | €203,037 | €191,727 | -€11,310 | -5.6% |
| Amounts payable within one year | 42/48 | €695,618 | €180,479 | -€515,138 | -74.1% |
| Current portion of amounts payable after more than one year | 42 | €11,158 | €11,310 | +€152 | +1.4% |
| Trade debts | 44 | €975 | €1,240 | +€265 | +27.2% |
| Suppliers | 440/4 | €975 | €1,240 | +€265 | +27.2% |
| Taxes, remuneration and social security | 45 | €33,784 | €99,848 | +€66,064 | +196% |
| Taxes | 450/3 | €28,890 | €85,359 | +€56,469 | +195% |
| Remuneration and social security | 454/9 | €4,895 | €14,489 | +€9,595 | +196% |
| Other amounts payable | 47/48 | €649,701 | €68,081 | -€581,619 | -89.5% |
| Accrued charges and deferred income | 492/3 | €59,510 | €27,409 | -€32,101 | -53.9% |
| Non-recurring operating income | 76A | - | €79,500 | +€79,500 | |
| Remuneration, social security and pensions | 62 | €32,939 | €37,781 | +€4,842 | +14.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,857 | €29,759 | -€98 | -0.3% |
| Other operating charges | 640/8 | €5,305 | €4,425 | -€879 | -16.6% |
| Non-recurring operating charges | 66A | €1,583 | - | -€1,583 | |
| Gross operating margin | 9900 | €669,965 | €612,627 | -€57,338 | -8.6% |
| Operating profit (loss) | 9901 | €600,281 | €540,661 | -€59,620 | -9.9% |
| Financial income | 75/76B | €145,402 | €94,187 | -€51,215 | -35.2% |
| Recurring financial income | 75 | €145,402 | €94,187 | -€51,215 | -35.2% |
| Financial charges | 65/66B | €304,753 | €32,217 | -€272,537 | -89.4% |
| Recurring financial charges | 65 | €304,753 | €32,217 | -€272,537 | -89.4% |
| Profit (loss) for the period before taxes | 9903 | €440,930 | €602,632 | +€161,702 | +36.7% |
| Income taxes | 67/77 | €138,863 | €193,077 | +€54,214 | +39.0% |
| Profit (loss) for the period | 9904 | €302,066 | €409,554 | +€107,488 | +35.6% |
| Profit (loss) for the period to be appropriated | 9905 | €302,066 | €409,554 | +€107,488 | +35.6% |
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 17 October 2026 via checked.be.