EUROFRIGIBEL: 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.
EUROFRIGIBEL
Largest movements
- Stocks and contracts +€12,747
new in 2025: €12,747
- Receivables within one year +€8,994
new in 2025: €8,994
- Trade debts +€29,846
new in 2025: €29,846
- Profit (loss) carried forward -€9,353
down €9,353 (-18.2%), from -€51,294 to -€60,646
- Tax, wage and social debts +€1,382
new in 2025: €1,382
- Gross operating margin -€7,795
down €7,795, from €0 to -€7,795
- Other operating charges +€1,468
up €1,468, from €0 to €1,468
- Financial charges +€90
up €90, from €0 to €90
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | - | €21,741 | +€21,741 | |
| Current assets | 29/58 | - | €21,741 | +€21,741 | |
| Stocks and contracts in progress | 3 | - | €12,747 | +€12,747 | |
| Stocks | 30/36 | - | €12,747 | +€12,747 | |
| Amounts receivable within one year | 40/41 | - | €8,994 | +€8,994 | |
| Trade receivables | 40 | - | €8,994 | +€8,994 | |
| Total equity and liabilities | 10/49 | - | €21,741 | +€21,741 | |
| Equity | 10/15 | -€21,044 | -€30,397 | -€9,353 | -44.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €11,649 | €11,649 | = | 0.0% |
| Distributable reserves | 133 | €11,649 | €11,649 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€51,294 | -€60,646 | -€9,353 | -18.2% |
| Amounts payable | 17/49 | €21,044 | €52,138 | +€31,093 | +148% |
| Amounts payable within one year | 42/48 | €21,044 | €52,138 | +€31,093 | +148% |
| Trade debts | 44 | - | €29,846 | +€29,846 | |
| Suppliers | 440/4 | - | €29,846 | +€29,846 | |
| Taxes, remuneration and social security | 45 | - | €1,382 | +€1,382 | |
| Taxes | 450/3 | - | €1,382 | +€1,382 | |
| Other amounts payable | 47/48 | €21,044 | €20,910 | -€134 | -0.6% |
| Other operating charges | 640/8 | €0 | €1,468 | +€1,468 | |
| Gross operating margin | 9900 | €0 | -€7,795 | -€7,795 | |
| Operating profit (loss) | 9901 | €0 | -€9,262 | -€9,262 | |
| Financial charges | 65/66B | €0 | €90 | +€90 | |
| Recurring financial charges | 65 | €0 | €90 | +€90 | |
| Profit (loss) for the period before taxes | 9903 | €0 | -€9,353 | -€9,353 | |
| Profit (loss) for the period | 9904 | €0 | -€9,353 | -€9,353 | |
| Profit (loss) for the period to be appropriated | 9905 | €0 | -€9,353 | -€9,353 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.