fryhet: 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.
fryhet
Largest movements
- Cash -€33,469
down €33,469 (-57.4%), from €58,321 to €24,853
mainly Contributions, distributions and other (-€54,999) and Receivables within one year (-€16,054)
- Receivables within one year +€16,054
up €16,054 (+106.5%), from €15,079 to €31,133
of which Trade receivables: +€17,197
- Advances received +€21,057
new in 2025: €21,057
- Contributions -€20,459
down €20,459 (-100.0%), from €20,460 to €1
- Profit (loss) carried forward -€14,349
down €14,349 (-30.6%), from €46,833 to €32,484
- Tax, wage and social debts -€2,877
down €2,877 (-56.1%), from €5,124 to €2,247
- Trade debts -€1,916
down €1,916 (-38.2%), from €5,020 to €3,103
- Gross operating margin +€6,112
up €6,112 (+26.3%), from €23,260 to €29,372
- Depreciation -€1,289
down €1,289 (-49.3%), from €2,612 to €1,323
- Taxes +€971
up €971 (+18.9%), from €5,146 to €6,117
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 | €78,516 | €60,152 | -€18,363 | -23.4% |
| Fixed assets | 21/28 | €2,677 | €2,065 | -€612 | -22.9% |
| Tangible fixed assets | 22/27 | €2,547 | €1,935 | -€612 | -24.0% |
| Furniture and vehicles | 24 | €2,547 | €1,935 | -€612 | -24.0% |
| Financial fixed assets | 28 | €130 | €130 | = | 0.0% |
| Current assets | 29/58 | €75,838 | €58,087 | -€17,751 | -23.4% |
| Amounts receivable within one year | 40/41 | €15,079 | €31,133 | +€16,054 | +106.5% |
| Trade receivables | 40 | €13,933 | €31,129 | +€17,197 | +123.4% |
| Other amounts receivable | 41 | €1,147 | €4 | -€1,143 | -99.7% |
| Cash at bank and in hand | 54/58 | €58,321 | €24,853 | -€33,469 | -57.4% |
| Deferred charges and accrued income | 490/1 | €2,438 | €2,101 | -€337 | -13.8% |
| Total equity and liabilities | 10/49 | €78,516 | €60,152 | -€18,363 | -23.4% |
| Equity | 10/15 | €67,293 | €32,485 | -€34,808 | -51.7% |
| Contributions | 10/11 | €20,460 | €1 | -€20,459 | -100.0% |
| Profit (loss) carried forward | 14 | €46,833 | €32,484 | -€14,349 | -30.6% |
| Amounts payable | 17/49 | €11,223 | €27,667 | +€16,444 | +146.5% |
| Amounts payable within one year | 42/48 | €11,128 | €27,587 | +€16,458 | +147.9% |
| Trade debts | 44 | €5,020 | €3,103 | -€1,916 | -38.2% |
| Suppliers | 440/4 | €5,020 | €3,103 | -€1,916 | -38.2% |
| Advances received on contracts in progress | 46 | - | €21,057 | +€21,057 | |
| Taxes, remuneration and social security | 45 | €5,124 | €2,247 | -€2,877 | -56.1% |
| Taxes | 450/3 | €5,124 | €2,247 | -€2,877 | -56.1% |
| Other amounts payable | 47/48 | €985 | €1,180 | +€194 | +19.7% |
| Accrued charges and deferred income | 492/3 | €94 | €81 | -€14 | -14.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,612 | €1,323 | -€1,289 | -49.3% |
| Other operating charges | 640/8 | €911 | €849 | -€62 | -6.8% |
| Non-recurring operating charges | 66A | - | €725 | +€725 | |
| Gross operating margin | 9900 | €23,260 | €29,372 | +€6,112 | +26.3% |
| Operating profit (loss) | 9901 | €19,736 | €26,475 | +€6,738 | +34.1% |
| Financial income | 75/76B | €0 | €0 | -€0 | -66.7% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -66.7% |
| Financial charges | 65/66B | €165 | €166 | +€1 | +0.7% |
| Recurring financial charges | 65 | €165 | €166 | +€1 | +0.7% |
| Profit (loss) for the period before taxes | 9903 | €19,571 | €26,308 | +€6,737 | +34.4% |
| Income taxes | 67/77 | €5,146 | €6,117 | +€971 | +18.9% |
| Profit (loss) for the period | 9904 | €14,425 | €20,191 | +€5,766 | +40.0% |
| Profit (loss) for the period to be appropriated | 9905 | €14,425 | €20,191 | +€5,766 | +40.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.