FroZette: 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.
FroZette
Largest movements
- Current investments +€82,845
up €82,845, from €0 to €82,845
- Cash -€58,504
down €58,504 (-60.1%), from €97,350 to €38,846
mainly Current investments (-€82,845) and Deferred charges and accrued income (-€1,055)
- Tangible fixed assets -€3,727
down €3,727 (-11.3%), from €33,051 to €29,323
of which Plant, machinery and equipment: -€2,394
- Other debts +€13,159
up €13,159 (+103%), from €12,828 to €25,987
- Profit (loss) carried forward +€3,120
up €3,120, from -€3,120 to €0
- Reserves +€1,787
up €1,787 (+1.7%), from €106,359 to €108,147
of which Distributable reserves: +€1,787
- Gross operating margin +€11,799
up €11,799 (+155%), from €7,594 to €19,393
- Staff costs -€2,941
down €2,941 (-44.5%), from €6,611 to €3,671
- Financial income -€2,022
down €2,022 (-66.9%), from €3,024 to €1,002
- Other operating charges +€1,692
up €1,692 (+53.2%), from €3,182 to €4,874
- Taxes +€1,386
up €1,386 (+730%), from €190 to €1,576
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 | €145,388 | €165,646 | +€20,258 | +13.9% |
| Fixed assets | 21/28 | €33,051 | €29,323 | -€3,727 | -11.3% |
| Tangible fixed assets | 22/27 | €33,051 | €29,323 | -€3,727 | -11.3% |
| Land and buildings | 22 | €22,934 | €21,600 | -€1,334 | -5.8% |
| Plant, machinery and equipment | 23 | €10,117 | €7,723 | -€2,394 | -23.7% |
| Current assets | 29/58 | €112,337 | €136,322 | +€23,985 | +21.4% |
| Amounts receivable within one year | 40/41 | €14,065 | €12,654 | -€1,411 | -10.0% |
| Trade receivables | 40 | €9,634 | €8,726 | -€908 | -9.4% |
| Other amounts receivable | 41 | €4,430 | €3,928 | -€503 | -11.3% |
| Current investments | 50/53 | €0 | €82,845 | +€82,845 | |
| Cash at bank and in hand | 54/58 | €97,350 | €38,846 | -€58,504 | -60.1% |
| Deferred charges and accrued income | 490/1 | €923 | €1,977 | +€1,055 | +114% |
| Total equity and liabilities | 10/49 | €145,388 | €165,646 | +€20,258 | +13.9% |
| Equity | 10/15 | €130,740 | €135,647 | +€4,907 | +3.8% |
| Contributions | 10/11 | €27,500 | €27,500 | = | 0.0% |
| Reserves | 13 | €106,359 | €108,147 | +€1,787 | +1.7% |
| Tax-exempt reserves | 132 | €4,572 | €4,572 | = | 0.0% |
| Distributable reserves | 133 | €101,787 | €103,575 | +€1,787 | +1.8% |
| Profit (loss) carried forward | 14 | -€3,120 | €0 | +€3,120 | |
| Amounts payable | 17/49 | €14,648 | €29,999 | +€15,351 | +105% |
| Amounts payable within one year | 42/48 | €14,648 | €29,999 | +€15,351 | +105% |
| Trade debts | 44 | €1,549 | €2,729 | +€1,180 | +76.2% |
| Suppliers | 440/4 | €1,549 | €2,729 | +€1,180 | +76.2% |
| Taxes, remuneration and social security | 45 | €271 | €1,283 | +€1,012 | +373% |
| Taxes | 450/3 | €263 | €1,275 | +€1,012 | +384% |
| Remuneration and social security | 454/9 | €7 | €7 | = | 0.0% |
| Other amounts payable | 47/48 | €12,828 | €25,987 | +€13,159 | +103% |
| Remuneration, social security and pensions | 62 | €6,611 | €3,671 | -€2,941 | -44.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,406 | €4,512 | +€1,106 | +32.5% |
| Other operating charges | 640/8 | €3,182 | €4,874 | +€1,692 | +53.2% |
| Gross operating margin | 9900 | €7,594 | €19,393 | +€11,799 | +155% |
| Operating profit (loss) | 9901 | -€5,605 | €6,337 | +€11,942 | |
| Financial income | 75/76B | €3,024 | €1,002 | -€2,022 | -66.9% |
| Recurring financial income | 75 | €3,024 | €1,002 | -€2,022 | -66.9% |
| Financial charges | 65/66B | €348 | €856 | +€508 | +146% |
| Recurring financial charges | 65 | €348 | €856 | +€508 | +146% |
| Profit (loss) for the period before taxes | 9903 | -€2,930 | €6,482 | +€9,412 | |
| Income taxes | 67/77 | €190 | €1,576 | +€1,386 | +730% |
| Profit (loss) for the period | 9904 | -€3,120 | €4,907 | +€8,026 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,120 | €4,907 | +€8,026 |
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 16 October 2026 via checked.be.