FRRF: 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.
FRRF
Largest movements
- Cash +€3,208
up €3,208 (+22.6%), from €14,165 to €17,373
mainly Net result for the year (+€3,217) and Trade debts (+€2)
- Profit (loss) carried forward +€3,217
up €3,217 (+5.2%), from -€61,273 to -€58,056
- Gross operating margin -€136
down €136 (-3.4%), from €3,976 to €3,840
- Other operating charges +€80
up €80 (+15.6%), from €513 to €593
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 | €19,170 | €22,378 | +€3,208 | +16.7% |
| Current assets | 29/58 | €19,170 | €22,378 | +€3,208 | +16.7% |
| Amounts receivable within one year | 40/41 | €5,005 | €5,005 | = | 0.0% |
| Other amounts receivable | 41 | €5,005 | €5,005 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €14,165 | €17,373 | +€3,208 | +22.6% |
| Total equity and liabilities | 10/49 | €19,170 | €22,378 | +€3,208 | +16.7% |
| Equity | 10/15 | €18,727 | €21,944 | +€3,217 | +17.2% |
| Contributions | 10/11 | €80,000 | €80,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€61,273 | -€58,056 | +€3,217 | +5.2% |
| Amounts payable | 17/49 | €443 | €434 | -€9 | -1.9% |
| Amounts payable within one year | 42/48 | €443 | €434 | -€9 | -1.9% |
| Trade debts | 44 | €126 | €128 | +€2 | +1.6% |
| Suppliers | 440/4 | €126 | €128 | +€2 | +1.6% |
| Taxes, remuneration and social security | 45 | €212 | €202 | -€11 | -5.0% |
| Taxes | 450/3 | €212 | €202 | -€11 | -5.0% |
| Other amounts payable | 47/48 | €105 | €105 | = | 0.0% |
| Other operating charges | 640/8 | €513 | €593 | +€80 | +15.6% |
| Gross operating margin | 9900 | €3,976 | €3,840 | -€136 | -3.4% |
| Operating profit (loss) | 9901 | €3,463 | €3,247 | -€216 | -6.2% |
| Financial charges | 65/66B | €30 | €30 | = | 0.0% |
| Recurring financial charges | 65 | €30 | €30 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €3,433 | €3,217 | -€216 | -6.3% |
| Profit (loss) for the period | 9904 | €3,433 | €3,217 | -€216 | -6.3% |
| Profit (loss) for the period to be appropriated | 9905 | €3,433 | €3,217 | -€216 | -6.3% |
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 10 October 2026 via checked.be.