FrontForce: 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.
What changed
FrontForce
NACE 62.900, Other information technology and computer services
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€216,923
2024 · -€69,898-€147,025
Equity
€287,249
2024 · €504,172-€216,923
Cash
€456,751
2024 · €278,602+€178,149
Balance sheet total
€2.1m
2024 · €2.5m-€378,807
Largest movements
Assets
- Receivables after one year +€500,000
new in 2025: €500,000
- Receivables within one year -€468,954
down €468,954 (-44.6%), from €1.1m to €582,169
of which Trade receivables: -€478,954
- Current investments -€400,000
no longer reported in 2025 (was €400,000)
- Cash +€178,149
up €178,149 (+63.9%), from €278,602 to €456,751
mainly Receivables within one year (+€468,954) and Current investments (+€400,000)
- Stocks and contracts -€135,777
down €135,777 (-32.9%), from €412,782 to €277,005
Equity and liabilities
- Profit (loss) carried forward -€216,923
down €216,923 (-43.7%), from -€495,828 to -€712,751
- Advances received -€100,970
down €100,970 (-7.3%), from €1.4m to €1.3m
- Tax, wage and social debts -€34,442
down €34,442 (-9.9%), from €349,249 to €314,807
of which Taxes: -€28,301
Income statement
- Gross operating margin -€133,282
down €133,282 (-5.0%), from €2.6m to €2.5m
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.
Result 2024
-€69,898
Gross operating margin
-€133,282
Staff costs
-€14,116
Depreciation
+€1,734
Write-downs
-€5,111
Provisions
-€488
Other operating charges
-€73
Other operating items
+€5,800
Financial income
-€1,037
Financial charges
+€5,708
Taxes
-€6,160
Result 2025
-€216,923
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.
From operations
-€183,750
Investment
+€361,899
Financing
€0
Cash 2024
€278,602
From operations (derived)
-€183,750
Net result for the year
-€216,923
Depreciation
+€108,454
Receivables after one year
-€500,000
Stocks and contracts
+€135,777
Receivables within one year
+€468,954
Deferred charges and accrued income
-€18,128
Provisions
-€11,635
Trade debts
-€14,393
Tax, wage and social debts
-€34,442
Advances received
-€100,970
Accrued charges and deferred income
-€444
Investment (derived)
+€361,899
Investment in fixed assets (net)
-€38,101
Current investments
+€400,000
Cash 2025
€456,751
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,497,152 | €2,118,345 | -€378,807 | -15.2% |
| Fixed assets | 21/28 | €306,879 | €236,526 | -€70,353 | -22.9% |
| Intangible fixed assets | 21 | €245,751 | €180,217 | -€65,534 | -26.7% |
| Tangible fixed assets | 22/27 | €61,128 | €56,309 | -€4,819 | -7.9% |
| Plant, machinery and equipment | 23 | €59,055 | €19,981 | -€39,074 | -66.2% |
| Furniture and vehicles | 24 | €2,073 | €7,106 | +€5,033 | +242.8% |
| Other tangible fixed assets | 26 | - | €29,222 | +€29,222 | |
| Current assets | 29/58 | €2,190,273 | €1,881,819 | -€308,454 | -14.1% |
| Amounts receivable after more than one year | 29 | - | €500,000 | +€500,000 | |
| Other amounts receivable | 291 | - | €500,000 | +€500,000 | |
| Stocks and contracts in progress | 3 | €412,782 | €277,005 | -€135,777 | -32.9% |
| Contracts in progress | 37 | €412,782 | €277,005 | -€135,777 | -32.9% |
| Amounts receivable within one year | 40/41 | €1,051,123 | €582,169 | -€468,954 | -44.6% |
| Trade receivables | 40 | €1,051,123 | €572,169 | -€478,954 | -45.6% |
| Other amounts receivable | 41 | - | €10,000 | +€10,000 | |
| Current investments | 50/53 | €400,000 | - | -€400,000 | |
| Cash at bank and in hand | 54/58 | €278,602 | €456,751 | +€178,149 | +63.9% |
| Deferred charges and accrued income | 490/1 | €47,766 | €65,894 | +€18,128 | +38.0% |
| Total equity and liabilities | 10/49 | €2,497,152 | €2,118,345 | -€378,807 | -15.2% |
| Equity | 10/15 | €504,172 | €287,249 | -€216,923 | -43.0% |
| Contributions | 10/11 | €1,000,000 | €1,000,000 | = | 0.0% |
| Capital | 10 | €1,000,000 | €1,000,000 | = | 0.0% |
| Issued capital | 100 | €1,000,000 | €1,000,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€495,828 | -€712,751 | -€216,923 | -43.7% |
| Provisions and deferred taxes | 16 | €28,915 | €17,280 | -€11,635 | -40.2% |
| Provisions for liabilities and charges | 160/5 | €28,915 | €17,280 | -€11,635 | -40.2% |
| Other liabilities and charges | 164/5 | €28,915 | €17,280 | -€11,635 | -40.2% |
| Amounts payable | 17/49 | €1,964,065 | €1,813,816 | -€150,249 | -7.6% |
| Amounts payable within one year | 42/48 | €1,909,407 | €1,759,602 | -€149,805 | -7.8% |
| Trade debts | 44 | €182,612 | €168,219 | -€14,393 | -7.9% |
| Suppliers | 440/4 | €182,612 | €168,219 | -€14,393 | -7.9% |
| Advances received on contracts in progress | 46 | €1,377,546 | €1,276,576 | -€100,970 | -7.3% |
| Taxes, remuneration and social security | 45 | €349,249 | €314,807 | -€34,442 | -9.9% |
| Taxes | 450/3 | €70,175 | €41,874 | -€28,301 | -40.3% |
| Remuneration and social security | 454/9 | €279,074 | €272,933 | -€6,141 | -2.2% |
| Accrued charges and deferred income | 492/3 | €54,658 | €54,214 | -€444 | -0.8% |
| Remuneration, social security and pensions | 62 | €2,564,479 | €2,578,595 | +€14,116 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €110,188 | €108,454 | -€1,734 | -1.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €5,111 | +€5,111 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€12,123 | -€11,635 | +€488 | +4.0% |
| Other operating charges | 640/8 | €2,988 | €3,061 | +€73 | +2.4% |
| Non-recurring operating charges | 66A | €5,850 | €50 | -€5,800 | -99.1% |
| Gross operating margin | 9900 | €2,649,499 | €2,516,217 | -€133,282 | -5.0% |
| Operating profit (loss) | 9901 | -€21,883 | -€167,419 | -€145,536 | -665.1% |
| Financial income | 75/76B | €14,903 | €13,866 | -€1,037 | -7.0% |
| Recurring financial income | 75 | €14,903 | €13,866 | -€1,037 | -7.0% |
| Financial charges | 65/66B | €57,412 | €51,704 | -€5,708 | -9.9% |
| Recurring financial charges | 65 | €57,412 | €51,704 | -€5,708 | -9.9% |
| Profit (loss) for the period before taxes | 9903 | -€64,392 | -€205,257 | -€140,865 | -218.8% |
| Income taxes | 67/77 | €5,506 | €11,666 | +€6,160 | +111.9% |
| Profit (loss) for the period | 9904 | -€69,898 | -€216,923 | -€147,025 | -210.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€69,898 | -€216,923 | -€147,025 | -210.3% |
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 30 September 2026 via checked.be.