Frontrow Agency: 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.
Frontrow Agency
Largest movements
- Tangible fixed assets +€21,555
up €21,555 (+268%), from €8,040 to €29,595
of which Furniture and vehicles: +€21,472
- Stocks and contracts -€9,841
down €9,841 (-8.7%), from €112,560 to €102,719
- Cash +€8,210
up €8,210 (+124,957%), from €7 to €8,216
mainly Current portion of long-term debt (+€22,112) and Debts after one year (+€18,634)
- Receivables within one year +€7,182
up €7,182 (+138%), from €5,204 to €12,385
of which Trade receivables: +€8,289
- Deferred charges and accrued income +€6,658
up €6,658, from €0 to €6,658
- Current portion of long-term debt +€22,112
up €22,112 (+56.4%), from €39,209 to €61,321
- Debts after one year +€18,634
up €18,634 (+214%), from €8,717 to €27,351
- Other debts -€10,998
down €10,998 (-22.6%), from €48,614 to €37,616
- Trade debts +€4,746
up €4,746 (+57.7%), from €8,223 to €12,969
- Tax, wage and social debts -€3,074
down €3,074 (-22.8%), from €13,469 to €10,395
of which Remuneration and social security: -€3,466
- Staff costs +€5,962
up €5,962 (+28.8%), from €20,723 to €26,685
- Depreciation -€5,085
down €5,085 (-59.2%), from €8,595 to €3,511
- Gross operating margin +€3,139
up €3,139 (+8.6%), from €36,533 to €39,672
- Financial income -€2,119
down €2,119 (-80.7%), from €2,627 to €508
- Financial charges -€1,625
down €1,625 (-31.8%), from €5,116 to €3,491
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 | €129,136 | €163,599 | +€34,462 | +26.7% |
| Fixed assets | 21/28 | €11,366 | €33,621 | +€22,255 | +196% |
| Intangible fixed assets | 21 | €3,326 | €4,026 | +€699 | +21.0% |
| Tangible fixed assets | 22/27 | €8,040 | €29,595 | +€21,555 | +268% |
| Land and buildings | 22 | - | €1,220 | +€1,220 | |
| Plant, machinery and equipment | 23 | €3,385 | €2,249 | -€1,137 | -33.6% |
| Furniture and vehicles | 24 | €4,654 | €26,127 | +€21,472 | +461% |
| Current assets | 29/58 | €117,770 | €129,978 | +€12,208 | +10.4% |
| Stocks and contracts in progress | 3 | €112,560 | €102,719 | -€9,841 | -8.7% |
| Stocks | 30/36 | €112,560 | €102,719 | -€9,841 | -8.7% |
| Amounts receivable within one year | 40/41 | €5,204 | €12,385 | +€7,182 | +138% |
| Trade receivables | 40 | €3,941 | €12,229 | +€8,289 | +210% |
| Other amounts receivable | 41 | €1,263 | €156 | -€1,107 | -87.6% |
| Cash at bank and in hand | 54/58 | €7 | €8,216 | +€8,210 | +124,957% |
| Deferred charges and accrued income | 490/1 | €0 | €6,658 | +€6,658 | |
| Total equity and liabilities | 10/49 | €129,136 | €163,599 | +€34,462 | +26.7% |
| Equity | 10/15 | €10,718 | €13,633 | +€2,915 | +27.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,718 | €8,633 | +€2,915 | +51.0% |
| Amounts payable | 17/49 | €118,418 | €149,965 | +€31,547 | +26.6% |
| Amounts payable after more than one year | 17 | €8,717 | €27,351 | +€18,634 | +214% |
| Financial debts | 170/4 | €8,717 | €27,351 | +€18,634 | +214% |
| Amounts payable within one year | 42/48 | €109,701 | €122,615 | +€12,914 | +11.8% |
| Current portion of amounts payable after more than one year | 42 | €39,209 | €61,321 | +€22,112 | +56.4% |
| Financial debts | 43 | €186 | €314 | +€128 | +69.0% |
| Credit institutions | 430/8 | €186 | €314 | +€128 | +69.0% |
| Trade debts | 44 | €8,223 | €12,969 | +€4,746 | +57.7% |
| Suppliers | 440/4 | €8,223 | €12,969 | +€4,746 | +57.7% |
| Taxes, remuneration and social security | 45 | €13,469 | €10,395 | -€3,074 | -22.8% |
| Taxes | 450/3 | €7,158 | €7,550 | +€392 | +5.5% |
| Remuneration and social security | 454/9 | €6,311 | €2,845 | -€3,466 | -54.9% |
| Other amounts payable | 47/48 | €48,614 | €37,616 | -€10,998 | -22.6% |
| Remuneration, social security and pensions | 62 | €20,723 | €26,685 | +€5,962 | +28.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,595 | €3,511 | -€5,085 | -59.2% |
| Other operating charges | 640/8 | €1,342 | €831 | -€511 | -38.0% |
| Gross operating margin | 9900 | €36,533 | €39,672 | +€3,139 | +8.6% |
| Operating profit (loss) | 9901 | €5,874 | €8,645 | +€2,772 | +47.2% |
| Financial income | 75/76B | €2,627 | €508 | -€2,119 | -80.7% |
| Recurring financial income | 75 | €2,627 | €508 | -€2,119 | -80.7% |
| Financial charges | 65/66B | €5,116 | €3,491 | -€1,625 | -31.8% |
| Recurring financial charges | 65 | €5,116 | €3,491 | -€1,625 | -31.8% |
| Profit (loss) for the period before taxes | 9903 | €3,384 | €5,662 | +€2,278 | +67.3% |
| Income taxes | 67/77 | €1,268 | €2,747 | +€1,479 | +117% |
| Profit (loss) for the period | 9904 | €2,116 | €2,915 | +€799 | +37.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,116 | €2,915 | +€799 | +37.7% |
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 18 October 2026 via checked.be.