HUGUES FRISQUE: what changed
What changed
HUGUES FRISQUE
NACE 66.199, Other activities auxiliary to financial services, excluding insurance and pension funding
filed annual accounts (NBB)
Net result for the year
€2,820
2024 · €7,888-€5,068
Equity
€467,452
2024 · €464,632+€2,820
Cash
€3,716
2024 · €648+€3,068
Balance sheet total
€492,328
2024 · €500,369-€8,041
Largest movements
Assets
- Tangible fixed assets -€6,005
down €6,005 (-1.9%), from €313,663 to €307,658
of which Land and buildings: -€3,618
Equity and liabilities
- Debts after one year -€13,889
down €13,889 (-79.8%), from €17,401 to €3,512
Income statement
- Financial charges +€5,424
up €5,424 (+938%), from €578 to €6,002
- Taxes +€1,663
up €1,663 (+184%), from €905 to €2,568
- Gross operating margin +€1,461
up €1,461 (+12.9%), from €11,319 to €12,780
- Financial income +€769
up €769 (+10.7%), from €7,189 to €7,958
- Other operating charges +€211
up €211 (+6.7%), from €3,132 to €3,343
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€7,888
Gross operating margin
+€1,461
Other operating charges
-€211
Financial income
+€769
Financial charges
-€5,424
Taxes
-€1,663
Result 2025
€2,820
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€12,905
Investment
+€3,800
Financing
-€13,637
Cash 2024
€648
From operations (derived)
+€12,905
Net result for the year
+€2,820
Depreciation
+€6,005
Receivables within one year
+€1,000
Deferred charges and accrued income
+€304
Trade debts
+€2,749
Tax, wage and social debts
-€600
Other debts
+€471
Accrued charges and deferred income
+€156
Investment (derived)
+€3,800
Current investments
+€3,800
Financing
-€13,637
Debts after one year
-€13,889
Current portion of long-term debt
+€252
Cash 2025
€3,716
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €500,369 | €492,328 | -€8,041 | -1.6% |
| Fixed assets | 21/28 | €313,663 | €307,658 | -€6,005 | -1.9% |
| Tangible fixed assets | 22/27 | €313,663 | €307,658 | -€6,005 | -1.9% |
| Land and buildings | 22 | €113,589 | €109,971 | -€3,618 | -3.2% |
| Leasing and similar rights | 25 | €199,721 | €197,436 | -€2,285 | -1.1% |
| Other tangible fixed assets | 26 | €353 | €251 | -€102 | -28.9% |
| Current assets | 29/58 | €186,706 | €184,670 | -€2,036 | -1.1% |
| Amounts receivable within one year | 40/41 | €1,000 | - | -€1,000 | |
| Other amounts receivable | 41 | €1,000 | - | -€1,000 | |
| Current investments | 50/53 | €179,911 | €176,111 | -€3,800 | -2.1% |
| Cash at bank and in hand | 54/58 | €648 | €3,716 | +€3,068 | +473% |
| Deferred charges and accrued income | 490/1 | €5,147 | €4,843 | -€304 | -5.9% |
| Total equity and liabilities | 10/49 | €500,369 | €492,328 | -€8,041 | -1.6% |
| Equity | 10/15 | €464,632 | €467,452 | +€2,820 | +0.6% |
| Contributions | 10/11 | €224,000 | €224,000 | = | 0.0% |
| Reserves | 13 | €240,632 | €243,452 | +€2,820 | +1.2% |
| Non-distributable reserves | 130/1 | €17,200 | €17,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €17,200 | €17,200 | = | 0.0% |
| Distributable reserves | 133 | €223,432 | €226,252 | +€2,820 | +1.3% |
| Amounts payable | 17/49 | €35,737 | €24,876 | -€10,861 | -30.4% |
| Amounts payable after more than one year | 17 | €17,401 | €3,512 | -€13,889 | -79.8% |
| Financial debts | 170/4 | €17,401 | €3,512 | -€13,889 | -79.8% |
| Amounts payable within one year | 42/48 | €17,598 | €20,470 | +€2,872 | +16.3% |
| Current portion of amounts payable after more than one year | 42 | €13,637 | €13,889 | +€252 | +1.8% |
| Trade debts | 44 | €2,790 | €5,539 | +€2,749 | +98.5% |
| Suppliers | 440/4 | €2,790 | €5,539 | +€2,749 | +98.5% |
| Taxes, remuneration and social security | 45 | €950 | €350 | -€600 | -63.2% |
| Taxes | 450/3 | €950 | €350 | -€600 | -63.2% |
| Other amounts payable | 47/48 | €221 | €692 | +€471 | +213% |
| Accrued charges and deferred income | 492/3 | €738 | €894 | +€156 | +21.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,005 | €6,005 | = | 0.0% |
| Other operating charges | 640/8 | €3,132 | €3,343 | +€211 | +6.7% |
| Gross operating margin | 9900 | €11,319 | €12,780 | +€1,461 | +12.9% |
| Operating profit (loss) | 9901 | €2,182 | €3,432 | +€1,250 | +57.3% |
| Financial income | 75/76B | €7,189 | €7,958 | +€769 | +10.7% |
| Recurring financial income | 75 | €7,189 | €7,958 | +€769 | +10.7% |
| Financial charges | 65/66B | €578 | €6,002 | +€5,424 | +938% |
| Recurring financial charges | 65 | €578 | €6,002 | +€5,424 | +938% |
| Profit (loss) for the period before taxes | 9903 | €8,793 | €5,388 | -€3,405 | -38.7% |
| Income taxes | 67/77 | €905 | €2,568 | +€1,663 | +184% |
| Profit (loss) for the period | 9904 | €7,888 | €2,820 | -€5,068 | -64.2% |
| Profit (loss) for the period to be appropriated | 9905 | €7,888 | €2,820 | -€5,068 | -64.2% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.