FROOMLE: 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.
FROOMLE
Largest movements
- Cash -€168,257
down €168,257 (-72.2%), from €233,009 to €64,752
mainly Debts after one year (-€337,425) and Net result for the year (-€103,233)
- Receivables within one year +€59,400
up €59,400 (+71.1%), from €83,597 to €142,997
of which Trade receivables: +€105,509
- Tangible fixed assets -€5,071
down €5,071 (-75.4%), from €6,730 to €1,659
- Deferred charges and accrued income -€4,448
down €4,448 (-19.4%), from €22,946 to €18,497
- Debts after one year -€337,425
down €337,425 (-45.0%), from €750,000 to €412,575
- Current portion of long-term debt +€241,134
new in 2025: €241,134
- Contributions +€131,200
up €131,200 (+6.7%), from €2.0m to €2.1m
of which Capital: +€131,200
- Profit (loss) carried forward -€103,233
down €103,233 (-3.8%), from -€2.7m to -€2.8m
- Trade debts -€40,571
down €40,571 (-39.6%), from €102,452 to €61,880
- Gross operating margin -€317,141
down €317,141 (-70.7%), from €448,793 to €131,652
- Staff costs -€316,806
down €316,806 (-63.1%), from €501,754 to €184,948
- Other operating charges +€7,962
up €7,962 (+559.1%), from €1,424 to €9,386
- Write-downs -€7,500
down €7,500, from €0 to -€7,500
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 | €356,534 | €238,157 | -€118,377 | -33.2% |
| Fixed assets | 21/28 | €16,982 | €11,911 | -€5,071 | -29.9% |
| Tangible fixed assets | 22/27 | €6,730 | €1,659 | -€5,071 | -75.4% |
| Furniture and vehicles | 24 | €6,730 | €1,659 | -€5,071 | -75.4% |
| Financial fixed assets | 28 | €10,252 | €10,252 | = | 0.0% |
| Current assets | 29/58 | €339,552 | €226,246 | -€113,305 | -33.4% |
| Amounts receivable within one year | 40/41 | €83,597 | €142,997 | +€59,400 | +71.1% |
| Trade receivables | 40 | €33,812 | €139,320 | +€105,509 | +312.0% |
| Other amounts receivable | 41 | €49,786 | €3,677 | -€46,109 | -92.6% |
| Cash at bank and in hand | 54/58 | €233,009 | €64,752 | -€168,257 | -72.2% |
| Deferred charges and accrued income | 490/1 | €22,946 | €18,497 | -€4,448 | -19.4% |
| Total equity and liabilities | 10/49 | €356,534 | €238,157 | -€118,377 | -33.2% |
| Equity | 10/15 | -€751,734 | -€723,768 | +€27,967 | +3.7% |
| Contributions | 10/11 | €1,971,689 | €2,102,889 | +€131,200 | +6.7% |
| Capital | 10 | €846,876 | €978,076 | +€131,200 | +15.5% |
| Issued capital | 100 | €859,276 | €1,359,275 | +€499,999 | +58.2% |
| Uncalled capital | 101 | €12,400 | €381,199 | +€368,799 | +2974.2% |
| Contributions outside capital | 11 | €1,124,813 | €1,124,813 | = | 0.0% |
| Share premium | 1100/10 | €1,124,813 | €1,124,813 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,723,423 | -€2,826,657 | -€103,233 | -3.8% |
| Amounts payable | 17/49 | €1,108,268 | €961,925 | -€146,343 | -13.2% |
| Amounts payable after more than one year | 17 | €750,000 | €412,575 | -€337,425 | -45.0% |
| Financial debts | 170/4 | €750,000 | €412,575 | -€337,425 | -45.0% |
| Amounts payable within one year | 42/48 | €120,909 | €338,789 | +€217,879 | +180.2% |
| Current portion of amounts payable after more than one year | 42 | - | €241,134 | +€241,134 | |
| Financial debts | 43 | €2,974 | €2,537 | -€437 | -14.7% |
| Credit institutions | 430/8 | €2,974 | €2,537 | -€437 | -14.7% |
| Trade debts | 44 | €102,452 | €61,880 | -€40,571 | -39.6% |
| Suppliers | 440/4 | €102,452 | €61,880 | -€40,571 | -39.6% |
| Taxes, remuneration and social security | 45 | €15,484 | €33,237 | +€17,753 | +114.7% |
| Taxes | 450/3 | €2,058 | €14,869 | +€12,811 | +622.5% |
| Remuneration and social security | 454/9 | €13,426 | €18,369 | +€4,943 | +36.8% |
| Accrued charges and deferred income | 492/3 | €237,359 | €210,561 | -€26,798 | -11.3% |
| Non-recurring operating income | 76A | €7,085 | €29,556 | +€22,471 | +317.2% |
| Remuneration, social security and pensions | 62 | €501,754 | €184,948 | -€316,806 | -63.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,335 | €4,461 | -€2,874 | -39.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | -€7,500 | -€7,500 | |
| Other operating charges | 640/8 | €1,424 | €9,386 | +€7,962 | +559.1% |
| Non-recurring operating charges | 66A | - | €695 | +€695 | |
| Gross operating margin | 9900 | €448,793 | €131,652 | -€317,141 | -70.7% |
| Operating profit (loss) | 9901 | -€61,720 | -€60,337 | +€1,383 | +2.2% |
| Financial income | 75/76B | €83 | €492 | +€409 | +494.2% |
| Recurring financial income | 75 | €83 | €32 | -€51 | -61.8% |
| Non-recurring financial income | 76B | €0 | €460 | +€460 | |
| Financial charges | 65/66B | €43,156 | €43,051 | -€106 | -0.2% |
| Recurring financial charges | 65 | €43,156 | €43,051 | -€106 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | -€104,794 | -€102,896 | +€1,898 | +1.8% |
| Income taxes | 67/77 | €356 | €337 | -€19 | -5.3% |
| Profit (loss) for the period | 9904 | -€105,150 | -€103,233 | +€1,917 | +1.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€105,150 | -€103,233 | +€1,917 | +1.8% |
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 10 October 2026 via checked.be.