Froost advisory: 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.
Froost advisory
Largest movements
- Tangible fixed assets +€3,999
up €3,999 (+68.3%), from €5,853 to €9,852
of which Furniture and vehicles: +€2,348
- Cash -€3,313
down €3,313 (-53.6%), from €6,176 to €2,863
mainly Investment in fixed assets (net) (-€6,474) and Receivables within one year (-€2,307)
- Receivables within one year +€2,307
up €2,307 (+14.0%), from €16,462 to €18,768
of which Trade receivables: +€1,740
- Profit (loss) carried forward +€3,489
up €3,489 (+16.4%), from €21,255 to €24,744
- Tax, wage and social debts -€1,511
down €1,511 (-14.5%), from €10,436 to €8,924
- Trade debts +€669
up €669 (+48.1%), from €1,391 to €2,061
- Gross operating margin -€14,591
down €14,591 (-47.9%), from €30,489 to €15,898
- Other operating charges -€3,231
down €3,231 (-38.5%), from €8,391 to €5,160
- Taxes -€1,689
down €1,689 (-27.6%), from €6,122 to €4,433
- Staff costs -€1,332
no longer reported in 2025 (was €1,332)
- Depreciation -€645
down €645 (-20.7%), from €3,120 to €2,475
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 | €40,711 | €43,704 | +€2,993 | +7.4% |
| Fixed assets | 21/28 | €5,853 | €9,852 | +€3,999 | +68.3% |
| Tangible fixed assets | 22/27 | €5,853 | €9,852 | +€3,999 | +68.3% |
| Furniture and vehicles | 24 | €611 | €2,959 | +€2,348 | +384.3% |
| Other tangible fixed assets | 26 | €5,242 | €6,894 | +€1,652 | +31.5% |
| Current assets | 29/58 | €34,858 | €33,851 | -€1,007 | -2.9% |
| Amounts receivable within one year | 40/41 | €16,462 | €18,768 | +€2,307 | +14.0% |
| Trade receivables | 40 | €16,462 | €18,202 | +€1,740 | +10.6% |
| Other amounts receivable | 41 | - | €567 | +€567 | |
| Current investments | 50/53 | €12,220 | €12,220 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €6,176 | €2,863 | -€3,313 | -53.6% |
| Total equity and liabilities | 10/49 | €40,711 | €43,704 | +€2,993 | +7.4% |
| Equity | 10/15 | €23,455 | €26,944 | +€3,489 | +14.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €200 | €200 | = | 0.0% |
| Distributable reserves | 133 | €200 | €200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,255 | €24,744 | +€3,489 | +16.4% |
| Amounts payable | 17/49 | €17,256 | €16,759 | -€496 | -2.9% |
| Amounts payable within one year | 42/48 | €17,256 | €16,759 | -€496 | -2.9% |
| Trade debts | 44 | €1,391 | €2,061 | +€669 | +48.1% |
| Suppliers | 440/4 | €1,391 | €2,061 | +€669 | +48.1% |
| Taxes, remuneration and social security | 45 | €10,436 | €8,924 | -€1,511 | -14.5% |
| Taxes | 450/3 | €10,436 | €8,924 | -€1,511 | -14.5% |
| Other amounts payable | 47/48 | €5,429 | €5,774 | +€346 | +6.4% |
| Remuneration, social security and pensions | 62 | €1,332 | - | -€1,332 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,120 | €2,475 | -€645 | -20.7% |
| Other operating charges | 640/8 | €8,391 | €5,160 | -€3,231 | -38.5% |
| Gross operating margin | 9900 | €30,489 | €15,898 | -€14,591 | -47.9% |
| Operating profit (loss) | 9901 | €17,647 | €8,263 | -€9,384 | -53.2% |
| Financial income | 75/76B | €17 | €1 | -€17 | -94.7% |
| Recurring financial income | 75 | €17 | €1 | -€17 | -94.7% |
| Financial charges | 65/66B | €939 | €342 | -€597 | -63.6% |
| Recurring financial charges | 65 | €939 | €342 | -€597 | -63.6% |
| Profit (loss) for the period before taxes | 9903 | €16,725 | €7,922 | -€8,803 | -52.6% |
| Income taxes | 67/77 | €6,122 | €4,433 | -€1,689 | -27.6% |
| Profit (loss) for the period | 9904 | €10,603 | €3,489 | -€7,114 | -67.1% |
| Profit (loss) for the period to be appropriated | 9905 | €10,603 | €3,489 | -€7,114 | -67.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.