FRONTLINE TECHNOLOGIES: 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 TECHNOLOGIES
Largest movements
- Tangible fixed assets +€46,061
up €46,061 (+678%), from €6,798 to €52,859
of which Furniture and vehicles: +€46,263
- Cash +€21,874
up €21,874 (+122%), from €18,003 to €39,877
mainly Net result for the year (+€50,762) and Other debts (+€41,159)
- Receivables within one year -€16,646
down €16,646 (-29.2%), from €57,074 to €40,428
of which Trade receivables: -€18,825
- Intangible fixed assets -€6,585
down €6,585 (-50.1%), from €13,152 to €6,567
- Deferred charges and accrued income +€1,800
up €1,800 (+92.4%), from €1,947 to €3,747
- Other debts +€41,159
up €41,159 (+119%), from €34,579 to €75,738
- Reserves -€24,976
down €24,976 (-67.6%), from €36,923 to €11,947
of which Distributable reserves: -€24,976
- Current portion of long-term debt +€17,437
new in 2025: €17,437
- Debts after one year +€10,496
new in 2025: €10,496
- Trade debts +€2,795
up €2,795 (+72.0%), from €3,883 to €6,678
- Gross operating margin +€26,734
up €26,734 (+47.9%), from €55,819 to €82,553
- Depreciation +€5,790
up €5,790 (+50.6%), from €11,444 to €17,234
- Taxes +€3,835
up €3,835 (+39.1%), from €9,798 to €13,633
- Financial charges +€1,001
up €1,001 (+251%), from €398 to €1,399
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 | €96,974 | €143,603 | +€46,629 | +48.1% |
| Fixed assets | 21/28 | €19,949 | €59,551 | +€39,601 | +199% |
| Intangible fixed assets | 21 | €13,152 | €6,567 | -€6,585 | -50.1% |
| Tangible fixed assets | 22/27 | €6,798 | €52,859 | +€46,061 | +678% |
| Land and buildings | 22 | €1,433 | €1,231 | -€202 | -14.1% |
| Furniture and vehicles | 24 | €5,365 | €51,628 | +€46,263 | +862% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Financial fixed assets | 28 | - | €125 | +€125 | |
| Current assets | 29/58 | €77,024 | €84,052 | +€7,028 | +9.1% |
| Amounts receivable within one year | 40/41 | €57,074 | €40,428 | -€16,646 | -29.2% |
| Trade receivables | 40 | €33,248 | €14,423 | -€18,825 | -56.6% |
| Other amounts receivable | 41 | €23,826 | €26,004 | +€2,179 | +9.1% |
| Cash at bank and in hand | 54/58 | €18,003 | €39,877 | +€21,874 | +122% |
| Deferred charges and accrued income | 490/1 | €1,947 | €3,747 | +€1,800 | +92.4% |
| Total equity and liabilities | 10/49 | €96,974 | €143,603 | +€46,629 | +48.1% |
| Equity | 10/15 | €49,323 | €24,347 | -€24,976 | -50.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €36,923 | €11,947 | -€24,976 | -67.6% |
| Non-distributable reserves | 130/1 | €510 | €510 | = | 0.0% |
| Reserves not available under the articles | 1311 | €510 | €510 | = | 0.0% |
| Distributable reserves | 133 | €36,413 | €11,437 | -€24,976 | -68.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €47,651 | €119,256 | +€71,605 | +150% |
| Amounts payable after more than one year | 17 | - | €10,496 | +€10,496 | |
| Financial debts | 170/4 | - | €10,496 | +€10,496 | |
| Amounts payable within one year | 42/48 | €47,651 | €108,759 | +€61,108 | +128% |
| Current portion of amounts payable after more than one year | 42 | - | €17,437 | +€17,437 | |
| Trade debts | 44 | €3,883 | €6,678 | +€2,795 | +72.0% |
| Suppliers | 440/4 | €3,883 | €6,678 | +€2,795 | +72.0% |
| Taxes, remuneration and social security | 45 | €9,189 | €8,907 | -€282 | -3.1% |
| Taxes | 450/3 | €9,189 | €8,907 | -€282 | -3.1% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €34,579 | €75,738 | +€41,159 | +119% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,444 | €17,234 | +€5,790 | +50.6% |
| Other operating charges | 640/8 | €446 | €889 | +€442 | +99.0% |
| Gross operating margin | 9900 | €55,819 | €82,553 | +€26,734 | +47.9% |
| Operating profit (loss) | 9901 | €43,929 | €64,431 | +€20,502 | +46.7% |
| Financial income | 75/76B | €846 | €1,364 | +€518 | +61.2% |
| Recurring financial income | 75 | €846 | €1,364 | +€518 | +61.2% |
| Financial charges | 65/66B | €398 | €1,399 | +€1,001 | +251% |
| Recurring financial charges | 65 | €398 | €1,399 | +€1,001 | +251% |
| Profit (loss) for the period before taxes | 9903 | €44,377 | €64,395 | +€20,019 | +45.1% |
| Income taxes | 67/77 | €9,798 | €13,633 | +€3,835 | +39.1% |
| Profit (loss) for the period | 9904 | €34,579 | €50,762 | +€16,183 | +46.8% |
| Profit (loss) for the period to be appropriated | 9905 | €34,579 | €50,762 | +€16,183 | +46.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.