FROYEN: 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.
FROYEN
Largest movements
- Cash +€172,331
new in 2025: €172,331
mainly Net result for the year (+€182,664) and Investment in fixed assets (net) (+€35,000)
- Tangible fixed assets -€35,000
no longer reported in 2025 (was €35,000)
- Stocks and contracts -€10,115
no longer reported in 2025 (was €10,115)
- Reserves +€133,078
up €133,078 (+5368.3%), from €2,479 to €135,557
of which Distributable reserves: +€133,078
- Profit (loss) carried forward +€49,587
no longer reported in 2025 (was -€49,587)
- Debts after one year -€43,000
no longer reported in 2025 (was €43,000)
- Short-term financial debts -€15,023
no longer reported in 2025 (was €15,023)
- Tax, wage and social debts +€13,070
up €13,070 (+2810.0%), from €465 to €13,535
- Gross operating margin +€257,600
up €257,600, from -€10,371 to €247,229
- Taxes +€58,308
new in 2025: €58,308
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 | €48,763 | €176,747 | +€127,984 | +262.5% |
| Fixed assets | 21/28 | €35,000 | - | -€35,000 | |
| Tangible fixed assets | 22/27 | €35,000 | - | -€35,000 | |
| Land and buildings | 22 | €35,000 | - | -€35,000 | |
| Current assets | 29/58 | €13,763 | €176,747 | +€162,984 | +1184.3% |
| Stocks and contracts in progress | 3 | €10,115 | - | -€10,115 | |
| Stocks | 30/36 | €10,115 | - | -€10,115 | |
| Amounts receivable within one year | 40/41 | €3,648 | €4,416 | +€768 | +21.1% |
| Trade receivables | 40 | €3,396 | €4,416 | +€1,020 | +30.0% |
| Other amounts receivable | 41 | €251 | - | -€251 | |
| Cash at bank and in hand | 54/58 | - | €172,331 | +€172,331 | |
| Total equity and liabilities | 10/49 | €48,763 | €176,747 | +€127,984 | +262.5% |
| Equity | 10/15 | -€22,318 | €160,346 | +€182,664 | |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Capital | 10 | €24,789 | €24,789 | = | 0.0% |
| Issued capital | 100 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €2,479 | €135,557 | +€133,078 | +5368.3% |
| Non-distributable reserves | 130/1 | €2,479 | €2,479 | = | 0.0% |
| Legal reserve | 130 | €2,479 | €2,479 | = | 0.0% |
| Distributable reserves | 133 | - | €133,078 | +€133,078 | |
| Profit (loss) carried forward | 14 | -€49,587 | - | +€49,587 | |
| Amounts payable | 17/49 | €71,081 | €16,401 | -€54,680 | -76.9% |
| Amounts payable after more than one year | 17 | €43,000 | - | -€43,000 | |
| Financial debts | 170/4 | €43,000 | - | -€43,000 | |
| Amounts payable within one year | 42/48 | €28,081 | €16,401 | -€11,680 | -41.6% |
| Financial debts | 43 | €15,023 | - | -€15,023 | |
| Credit institutions | 430/8 | €15,023 | - | -€15,023 | |
| Trade debts | 44 | €2,295 | €2,866 | +€572 | +24.9% |
| Suppliers | 440/4 | €2,295 | €2,866 | +€572 | +24.9% |
| Taxes, remuneration and social security | 45 | €465 | €13,535 | +€13,070 | +2810.0% |
| Taxes | 450/3 | €465 | €13,535 | +€13,070 | +2810.0% |
| Other amounts payable | 47/48 | €10,298 | - | -€10,298 | |
| Other operating charges | 640/8 | €3,983 | €2,844 | -€1,139 | -28.6% |
| Gross operating margin | 9900 | -€10,371 | €247,229 | +€257,600 | |
| Operating profit (loss) | 9901 | -€14,354 | €244,386 | +€258,739 | |
| Financial income | 75/76B | €0 | €721 | +€721 | +232545.2% |
| Recurring financial income | 75 | €0 | €721 | +€721 | +232545.2% |
| Financial charges | 65/66B | €5,013 | €4,135 | -€878 | -17.5% |
| Recurring financial charges | 65 | €5,013 | €4,135 | -€878 | -17.5% |
| Profit (loss) for the period before taxes | 9903 | -€19,366 | €240,972 | +€260,338 | |
| Income taxes | 67/77 | - | €58,308 | +€58,308 | |
| Profit (loss) for the period | 9904 | -€19,366 | €182,664 | +€202,031 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,366 | €182,664 | +€202,031 |
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 29 September 2026 via checked.be.