Frontline Consulting: 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.
Frontline Consulting
Largest movements
- Cash -€9,821
down €9,821 (-27.9%), from €35,225 to €25,403
mainly Other debts (-€13,504) and Receivables within one year (-€6,584)
- Receivables within one year +€6,584
up €6,584 (+265.8%), from €2,477 to €9,062
of which Other amounts receivable: +€4,139
- Deferred charges and accrued income +€5,102
up €5,102 (+158.9%), from €3,210 to €8,312
- Tangible fixed assets -€728
down €728 (-49.0%), from €1,485 to €757
- Other debts -€13,504
down €13,504 (-47.4%), from €28,479 to €14,975
- Trade debts +€7,866
up €7,866 (+1377.1%), from €571 to €8,438
- Profit (loss) carried forward +€6,806
up €6,806 (+129.8%), from €5,242 to €12,049
- Gross operating margin +€5,862
up €5,862 (+331.7%), from €1,767 to €7,628
- Financial income +€902
up €902 (+1218.5%), from €74 to €976
- Depreciation +€495
up €495 (+212.6%), from €233 to €728
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 | €42,397 | €43,534 | +€1,137 | +2.7% |
| Fixed assets | 21/28 | €1,485 | €757 | -€728 | -49.0% |
| Tangible fixed assets | 22/27 | €1,485 | €757 | -€728 | -49.0% |
| Furniture and vehicles | 24 | €1,485 | €757 | -€728 | -49.0% |
| Current assets | 29/58 | €40,912 | €42,777 | +€1,864 | +4.6% |
| Amounts receivable within one year | 40/41 | €2,477 | €9,062 | +€6,584 | +265.8% |
| Trade receivables | 40 | €2,040 | €4,485 | +€2,445 | +119.9% |
| Other amounts receivable | 41 | €438 | €4,577 | +€4,139 | +945.2% |
| Cash at bank and in hand | 54/58 | €35,225 | €25,403 | -€9,821 | -27.9% |
| Deferred charges and accrued income | 490/1 | €3,210 | €8,312 | +€5,102 | +158.9% |
| Total equity and liabilities | 10/49 | €42,397 | €43,534 | +€1,137 | +2.7% |
| Equity | 10/15 | €13,315 | €20,121 | +€6,806 | +51.1% |
| Contributions | 10/11 | €6,212 | €6,212 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,242 | €12,049 | +€6,806 | +129.8% |
| Amounts payable | 17/49 | €29,083 | €23,413 | -€5,670 | -19.5% |
| Amounts payable within one year | 42/48 | €29,083 | €23,413 | -€5,670 | -19.5% |
| Financial debts | 43 | €32 | €0 | -€32 | -100.0% |
| Credit institutions | 430/8 | €32 | €0 | -€32 | -100.0% |
| Trade debts | 44 | €571 | €8,438 | +€7,866 | +1377.1% |
| Suppliers | 440/4 | €571 | €8,438 | +€7,866 | +1377.1% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €28,479 | €14,975 | -€13,504 | -47.4% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €233 | €728 | +€495 | +212.6% |
| Other operating charges | 640/8 | €649 | €670 | +€21 | +3.2% |
| Gross operating margin | 9900 | €1,767 | €7,628 | +€5,862 | +331.7% |
| Operating profit (loss) | 9901 | €885 | €6,231 | +€5,346 | +603.9% |
| Financial income | 75/76B | €74 | €976 | +€902 | +1218.5% |
| Recurring financial income | 75 | €74 | €976 | +€902 | +1218.5% |
| Financial charges | 65/66B | €427 | €401 | -€26 | -6.2% |
| Recurring financial charges | 65 | €427 | €401 | -€26 | -6.2% |
| Profit (loss) for the period before taxes | 9903 | €532 | €6,806 | +€6,274 | +1179.5% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €532 | €6,806 | +€6,274 | +1179.5% |
| Profit (loss) for the period to be appropriated | 9905 | €532 | €6,806 | +€6,274 | +1179.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.