FROU FROU: 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.
FROU FROU
Largest movements
- Cash +€3,008
up €3,008 (+91.7%), from €3,280 to €6,288
mainly Net result for the year (+€10,353) and Depreciation (+€1,081)
- Tangible fixed assets -€1,081
down €1,081 (-38.1%), from €2,839 to €1,758
of which Plant, machinery and equipment: -€908
- Stocks and contracts +€988
up €988 (+5.4%), from €18,174 to €19,162
- Receivables within one year -€399
down €399 (-74.0%), from €540 to €140
of which Trade receivables: -€426
- Financial fixed assets -€321
no longer reported in 2025 (was €321)
- Profit (loss) carried forward +€10,353
up €10,353 (+52.0%), from -€19,893 to -€9,540
- Debts after one year -€7,127
down €7,127 (-29.8%), from €23,894 to €16,767
- Trade debts -€1,024
down €1,024 (-8.4%), from €12,209 to €11,184
- Accrued charges and deferred income -€387
no longer reported in 2025 (was €387)
- Tax, wage and social debts +€381
up €381 (+16.2%), from €2,357 to €2,738
of which Taxes: +€1,096
- Depreciation -€1,839
down €1,839 (-63.0%), from €2,920 to €1,081
- Gross operating margin -€1,756
down €1,756 (-5.6%), from €31,517 to €29,760
- Staff costs -€611
down €611 (-3.5%), from €17,265 to €16,653
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 | €25,153 | €27,349 | +€2,196 | +8.7% |
| Fixed assets | 21/28 | €3,160 | €1,758 | -€1,402 | -44.4% |
| Tangible fixed assets | 22/27 | €2,839 | €1,758 | -€1,081 | -38.1% |
| Plant, machinery and equipment | 23 | €1,816 | €908 | -€908 | -50.0% |
| Furniture and vehicles | 24 | - | €0 | = | |
| Other tangible fixed assets | 26 | €1,024 | €851 | -€173 | -16.9% |
| Financial fixed assets | 28 | €321 | - | -€321 | |
| Current assets | 29/58 | €21,993 | €25,591 | +€3,597 | +16.4% |
| Stocks and contracts in progress | 3 | €18,174 | €19,162 | +€988 | +5.4% |
| Stocks | 30/36 | €18,174 | €19,162 | +€988 | +5.4% |
| Amounts receivable within one year | 40/41 | €540 | €140 | -€399 | -74.0% |
| Trade receivables | 40 | €426 | - | -€426 | |
| Other amounts receivable | 41 | €114 | €140 | +€26 | +22.9% |
| Cash at bank and in hand | 54/58 | €3,280 | €6,288 | +€3,008 | +91.7% |
| Total equity and liabilities | 10/49 | €25,153 | €27,349 | +€2,196 | +8.7% |
| Equity | 10/15 | -€13,693 | -€3,340 | +€10,353 | +75.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,893 | -€9,540 | +€10,353 | +52.0% |
| Amounts payable | 17/49 | €38,847 | €30,689 | -€8,158 | -21.0% |
| Amounts payable after more than one year | 17 | €23,894 | €16,767 | -€7,127 | -29.8% |
| Other amounts payable | 178/9 | €23,894 | €16,767 | -€7,127 | -29.8% |
| Amounts payable within one year | 42/48 | €14,565 | €13,922 | -€643 | -4.4% |
| Trade debts | 44 | €12,209 | €11,184 | -€1,024 | -8.4% |
| Suppliers | 440/4 | €12,209 | €11,184 | -€1,024 | -8.4% |
| Taxes, remuneration and social security | 45 | €2,357 | €2,738 | +€381 | +16.2% |
| Taxes | 450/3 | €176 | €1,272 | +€1,096 | +622% |
| Remuneration and social security | 454/9 | €2,180 | €1,466 | -€715 | -32.8% |
| Accrued charges and deferred income | 492/3 | €387 | - | -€387 | |
| Remuneration, social security and pensions | 62 | €17,265 | €16,653 | -€611 | -3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,920 | €1,081 | -€1,839 | -63.0% |
| Other operating charges | 640/8 | €856 | €1,042 | +€186 | +21.8% |
| Gross operating margin | 9900 | €31,517 | €29,760 | -€1,756 | -5.6% |
| Operating profit (loss) | 9901 | €10,477 | €10,985 | +€508 | +4.9% |
| Financial income | 75/76B | €104 | - | -€104 | |
| Recurring financial income | 75 | €104 | - | -€104 | |
| Financial charges | 65/66B | €453 | €631 | +€179 | +39.5% |
| Recurring financial charges | 65 | €453 | €631 | +€179 | +39.5% |
| Profit (loss) for the period before taxes | 9903 | €10,128 | €10,353 | +€225 | +2.2% |
| Profit (loss) for the period | 9904 | €10,128 | €10,353 | +€225 | +2.2% |
| Profit (loss) for the period to be appropriated | 9905 | €10,128 | €10,353 | +€225 | +2.2% |
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 22 October 2026 via checked.be.