DE FREYNE GRIET: what changed
DE FREYNE GRIET
Largest movements
- Tangible fixed assets +€4,692
up €4,692 (+573%), from €818 to €5,511
of which Other tangible fixed assets: +€2,813
- Cash -€3,946
down €3,946 (-7.8%), from €50,584 to €46,638
mainly Trade debts (-€9,385) and Investment in fixed assets (net) (-€5,721)
- Intangible fixed assets -€1,610
down €1,610 (-24.0%), from €6,700 to €5,090
- Deferred charges and accrued income +€725
up €725 (+51.6%), from €1,405 to €2,130
- Trade debts -€9,385
down €9,385 (-68.7%), from €13,669 to €4,284
- Reserves +€6,065
up €6,065 (+12.0%), from €50,595 to €56,660
- Tax, wage and social debts +€2,437
up €2,437 (+57.0%), from €4,277 to €6,714
of which Taxes: +€3,512
- Other debts +€1,031
new in 2025: €1,031
- Gross operating margin +€9,584
up €9,584 (+200%), from €4,783 to €14,368
- Taxes +€2,334
up €2,334, from -€54 to €2,279
- Financial charges -€645
down €645 (-34.2%), from €1,883 to €1,239
- Depreciation +€191
up €191 (+7.8%), from €2,448 to €2,639
- Other operating charges +€190
up €190 (+40.3%), from €471 to €660
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €71,541 | €71,688 | +€148 | +0.2% |
| Fixed assets | 21/28 | €7,768 | €10,850 | +€3,082 | +39.7% |
| Intangible fixed assets | 21 | €6,700 | €5,090 | -€1,610 | -24.0% |
| Tangible fixed assets | 22/27 | €818 | €5,511 | +€4,692 | +573% |
| Furniture and vehicles | 24 | €818 | €2,697 | +€1,879 | +230% |
| Other tangible fixed assets | 26 | - | €2,813 | +€2,813 | |
| Financial fixed assets | 28 | €249 | €249 | = | 0.0% |
| Current assets | 29/58 | €63,773 | €60,839 | -€2,934 | -4.6% |
| Amounts receivable within one year | 40/41 | €11,783 | €12,070 | +€286 | +2.4% |
| Trade receivables | 40 | €7,765 | €8,428 | +€662 | +8.5% |
| Other amounts receivable | 41 | €4,018 | €3,642 | -€376 | -9.4% |
| Cash at bank and in hand | 54/58 | €50,584 | €46,638 | -€3,946 | -7.8% |
| Deferred charges and accrued income | 490/1 | €1,405 | €2,130 | +€725 | +51.6% |
| Total equity and liabilities | 10/49 | €71,541 | €71,688 | +€148 | +0.2% |
| Equity | 10/15 | €53,595 | €59,660 | +€6,065 | +11.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €50,595 | €56,660 | +€6,065 | +12.0% |
| Distributable reserves | 133 | €50,595 | €56,660 | +€6,065 | +12.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €17,946 | €12,028 | -€5,917 | -33.0% |
| Amounts payable within one year | 42/48 | €17,946 | €12,028 | -€5,917 | -33.0% |
| Trade debts | 44 | €13,669 | €4,284 | -€9,385 | -68.7% |
| Suppliers | 440/4 | €13,669 | €4,284 | -€9,385 | -68.7% |
| Taxes, remuneration and social security | 45 | €4,277 | €6,714 | +€2,437 | +57.0% |
| Taxes | 450/3 | €3,202 | €6,714 | +€3,512 | +110% |
| Remuneration and social security | 454/9 | €1,075 | €0 | -€1,075 | -100% |
| Other amounts payable | 47/48 | - | €1,031 | +€1,031 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,448 | €2,639 | +€191 | +7.8% |
| Other operating charges | 640/8 | €471 | €660 | +€190 | +40.3% |
| Non-recurring operating charges | 66A | - | €396 | +€396 | |
| Gross operating margin | 9900 | €4,783 | €14,368 | +€9,584 | +200% |
| Operating profit (loss) | 9901 | €1,865 | €10,672 | +€8,808 | +472% |
| Financial income | 75/76B | €179 | €199 | +€21 | +11.6% |
| Recurring financial income | 75 | €179 | €199 | +€21 | +11.6% |
| Financial charges | 65/66B | €1,883 | €1,239 | -€645 | -34.2% |
| Recurring financial charges | 65 | €1,883 | €1,239 | -€645 | -34.2% |
| Profit (loss) for the period before taxes | 9903 | €160 | €9,633 | +€9,473 | +5,922% |
| Income taxes | 67/77 | -€54 | €2,279 | +€2,334 | |
| Profit (loss) for the period | 9904 | €214 | €7,354 | +€7,139 | +3,330% |
| Profit (loss) for the period to be appropriated | 9905 | €214 | €7,354 | +€7,139 | +3,330% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.