PEDIA.FROBBE: 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.
PEDIA.FROBBE
Largest movements
- Tangible fixed assets +€26,182
up €26,182 (+40.8%), from €64,212 to €90,394
of which Furniture and vehicles: +€34,979
- Receivables within one year -€16,938
down €16,938 (-60.0%), from €28,215 to €11,277
of which Other amounts receivable: -€17,994
- Cash +€3,928
up €3,928 (+167%), from €2,357 to €6,286
mainly Receivables within one year (+€16,938) and Depreciation (+€11,872)
- Reserves +€10,000
up €10,000 (+156%), from €6,400 to €16,400
- Current portion of long-term debt +€4,334
up €4,334 (+34.7%), from €12,476 to €16,810
- Debts after one year -€2,607
down €2,607 (-21.8%), from €11,940 to €9,333
- Profit (loss) carried forward +€1,620
up €1,620 (+3.4%), from €47,802 to €49,422
- Gross operating margin +€28,124
up €28,124 (+20,091%), from €140 to €28,264
- Depreciation +€1,304
up €1,304 (+12.3%), from €10,568 to €11,872
- Taxes +€1,251
up €1,251 (+580%), from €216 to €1,467
- Financial income -€1,009
down €1,009 (-52.1%), from €1,937 to €927
- Financial charges -€473
down €473 (-13.5%), from €3,502 to €3,030
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 | €95,555 | €108,745 | +€13,190 | +13.8% |
| Fixed assets | 21/28 | €64,237 | €90,419 | +€26,182 | +40.8% |
| Tangible fixed assets | 22/27 | €64,212 | €90,394 | +€26,182 | +40.8% |
| Land and buildings | 22 | €61,325 | €52,827 | -€8,498 | -13.9% |
| Furniture and vehicles | 24 | €1,991 | €36,969 | +€34,979 | +1,757% |
| Other tangible fixed assets | 26 | €897 | €598 | -€299 | -33.3% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €31,318 | €18,326 | -€12,992 | -41.5% |
| Amounts receivable within one year | 40/41 | €28,215 | €11,277 | -€16,938 | -60.0% |
| Trade receivables | 40 | €2,758 | €3,814 | +€1,056 | +38.3% |
| Other amounts receivable | 41 | €25,457 | €7,464 | -€17,994 | -70.7% |
| Cash at bank and in hand | 54/58 | €2,357 | €6,286 | +€3,928 | +167% |
| Deferred charges and accrued income | 490/1 | €746 | €763 | +€18 | +2.4% |
| Total equity and liabilities | 10/49 | €95,555 | €108,745 | +€13,190 | +13.8% |
| Equity | 10/15 | €68,462 | €80,082 | +€11,620 | +17.0% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €6,400 | €16,400 | +€10,000 | +156% |
| Distributable reserves | 133 | €6,400 | €16,400 | +€10,000 | +156% |
| Profit (loss) carried forward | 14 | €47,802 | €49,422 | +€1,620 | +3.4% |
| Amounts payable | 17/49 | €27,093 | €28,664 | +€1,571 | +5.8% |
| Amounts payable after more than one year | 17 | €11,940 | €9,333 | -€2,607 | -21.8% |
| Financial debts | 170/4 | €11,940 | €9,333 | -€2,607 | -21.8% |
| Amounts payable within one year | 42/48 | €15,152 | €19,330 | +€4,178 | +27.6% |
| Current portion of amounts payable after more than one year | 42 | €12,476 | €16,810 | +€4,334 | +34.7% |
| Financial debts | 43 | €667 | €667 | = | 0.0% |
| Credit institutions | 430/8 | €667 | €667 | = | 0.0% |
| Trade debts | 44 | €2,010 | €1,853 | -€157 | -7.8% |
| Suppliers | 440/4 | €2,010 | €1,853 | -€157 | -7.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,568 | €11,872 | +€1,304 | +12.3% |
| Other operating charges | 640/8 | €1,165 | €1,204 | +€39 | +3.3% |
| Gross operating margin | 9900 | €140 | €28,264 | +€28,124 | +20,091% |
| Operating profit (loss) | 9901 | -€11,593 | €15,188 | +€26,782 | |
| Financial income | 75/76B | €1,937 | €927 | -€1,009 | -52.1% |
| Recurring financial income | 75 | €1,937 | €927 | -€1,009 | -52.1% |
| Financial charges | 65/66B | €3,502 | €3,030 | -€473 | -13.5% |
| Recurring financial charges | 65 | €3,502 | €3,030 | -€473 | -13.5% |
| Profit (loss) for the period before taxes | 9903 | -€13,159 | €13,086 | +€26,245 | |
| Income taxes | 67/77 | €216 | €1,467 | +€1,251 | +580% |
| Profit (loss) for the period | 9904 | -€13,374 | €11,620 | +€24,994 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,374 | €11,620 | +€24,994 |
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 30 October 2026 via checked.be.