Frontview: what changed
What changed
Frontview
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
-€16,936
2024 · €89,857-€106,793
Equity
€111,721
2024 · €128,657-€16,936
Cash
€5,246
2024 · €4,232+€1,014
Balance sheet total
€124,230
2024 · €142,063-€17,833
Largest movements
Assets
- Receivables within one year -€18,847
down €18,847 (-13.7%), from €137,832 to €118,985
of which Other amounts receivable: -€27,654
Equity and liabilities
- Profit (loss) carried forward -€16,936
down €16,936 (-15.7%), from €108,197 to €91,261
- Accrued charges and deferred income -€1,861
down €1,861 (-73.8%), from €2,523 to €662
Income statement
- Gross operating margin -€133,770
down €133,770, from €114,010 to -€19,760
- Financial charges -€14,006
down €14,006 (-99.5%), from €14,075 to €69
- Taxes -€9,831
down €9,831, from €9,809 to -€22
- Financial income +€1,986
up €1,986 (+219%), from €907 to €2,893
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
€89,857
Gross operating margin
-€133,770
Staff costs
-€0
Depreciation
+€390
Other operating charges
+€764
Financial income
+€1,986
Financial charges
+€14,006
Taxes
+€9,831
Result 2025
-€16,936
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
+€1,014
Investment
€0
Financing
€0
Cash 2024
€4,232
From operations (derived)
+€1,014
Net result for the year
-€16,936
Receivables within one year
+€18,847
Trade debts
+€401
Tax, wage and social debts
+€563
Accrued charges and deferred income
-€1,861
Cash 2025
€5,246
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €142,063 | €124,230 | -€17,833 | -12.6% |
| Tangible fixed assets | 22/27 | - | €0 | = | |
| Current assets | 29/58 | €142,063 | €124,230 | -€17,833 | -12.6% |
| Amounts receivable within one year | 40/41 | €137,832 | €118,985 | -€18,847 | -13.7% |
| Trade receivables | 40 | €2,864 | €11,671 | +€8,807 | +308% |
| Other amounts receivable | 41 | €134,968 | €107,314 | -€27,654 | -20.5% |
| Cash at bank and in hand | 54/58 | €4,232 | €5,246 | +€1,014 | +24.0% |
| Total equity and liabilities | 10/49 | €142,063 | €124,230 | -€17,833 | -12.6% |
| Equity | 10/15 | €128,657 | €111,721 | -€16,936 | -13.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €108,197 | €91,261 | -€16,936 | -15.7% |
| Amounts payable | 17/49 | €13,406 | €12,509 | -€897 | -6.7% |
| Amounts payable within one year | 42/48 | €10,883 | €11,847 | +€964 | +8.9% |
| Trade debts | 44 | €708 | €1,109 | +€401 | +56.6% |
| Suppliers | 440/4 | €708 | €1,109 | +€401 | +56.6% |
| Taxes, remuneration and social security | 45 | €10,175 | €10,738 | +€563 | +5.5% |
| Taxes | 450/3 | €10,175 | €1,701 | -€8,474 | -83.3% |
| Remuneration and social security | 454/9 | - | €9,037 | +€9,037 | |
| Accrued charges and deferred income | 492/3 | €2,523 | €662 | -€1,861 | -73.8% |
| Remuneration, social security and pensions | 62 | €22 | €23 | +€0 | +2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €390 | - | -€390 | |
| Other operating charges | 640/8 | €764 | - | -€764 | |
| Gross operating margin | 9900 | €114,010 | -€19,760 | -€133,770 | |
| Operating profit (loss) | 9901 | €112,834 | -€19,782 | -€132,616 | |
| Financial income | 75/76B | €907 | €2,893 | +€1,986 | +219% |
| Recurring financial income | 75 | €907 | €2,893 | +€1,986 | +219% |
| Financial charges | 65/66B | €14,075 | €69 | -€14,006 | -99.5% |
| Recurring financial charges | 65 | €14,075 | €69 | -€14,006 | -99.5% |
| Profit (loss) for the period before taxes | 9903 | €99,666 | -€16,958 | -€116,624 | |
| Income taxes | 67/77 | €9,809 | -€22 | -€9,831 | |
| Profit (loss) for the period | 9904 | €89,857 | -€16,936 | -€106,793 | |
| Profit (loss) for the period to be appropriated | 9905 | €89,857 | -€16,936 | -€106,793 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.