Fraîche Eau Créations: 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.
Fraîche Eau Créations
Largest movements
- Tangible fixed assets -€37,703
down €37,703 (-20.5%), from €184,274 to €146,571
of which Leasing and similar rights: -€33,827
- Cash -€29,269
down €29,269 (-55.6%), from €52,623 to €23,354
mainly Debts after one year (-€40,266) and Net result for the year (-€22,522)
- Receivables within one year -€6,448
down €6,448 (-25.1%), from €25,656 to €19,208
of which Trade receivables: -€12,249
- Debts after one year -€40,266
down €40,266 (-35.0%), from €115,009 to €74,743
- Profit (loss) carried forward -€22,522
down €22,522 (-13.5%), from €167,394 to €144,871
- Other debts -€14,196
down €14,196 (-29.9%), from €47,521 to €33,325
- Depreciation +€15,147
up €15,147 (+38.5%), from €39,356 to €54,503
- Staff costs +€13,257
up €13,257 (+7.5%), from €175,738 to €188,995
- Gross operating margin +€4,735
up €4,735 (+2.2%), from €219,018 to €223,754
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 | €500,522 | €419,305 | -€81,218 | -16.2% |
| Fixed assets | 21/28 | €184,632 | €146,929 | -€37,703 | -20.4% |
| Tangible fixed assets | 22/27 | €184,274 | €146,571 | -€37,703 | -20.5% |
| Plant, machinery and equipment | 23 | €13,337 | €23,929 | +€10,592 | +79.4% |
| Furniture and vehicles | 24 | €32,688 | €18,219 | -€14,468 | -44.3% |
| Leasing and similar rights | 25 | €138,249 | €104,422 | -€33,827 | -24.5% |
| Financial fixed assets | 28 | €358 | €358 | = | 0.0% |
| Current assets | 29/58 | €315,890 | €272,376 | -€43,515 | -13.8% |
| Stocks and contracts in progress | 3 | €227,931 | €224,515 | -€3,417 | -1.5% |
| Stocks | 30/36 | €227,931 | €224,515 | -€3,417 | -1.5% |
| Amounts receivable within one year | 40/41 | €25,656 | €19,208 | -€6,448 | -25.1% |
| Trade receivables | 40 | €25,482 | €13,233 | -€12,249 | -48.1% |
| Other amounts receivable | 41 | €174 | €5,976 | +€5,801 | +3,328% |
| Cash at bank and in hand | 54/58 | €52,623 | €23,354 | -€29,269 | -55.6% |
| Deferred charges and accrued income | 490/1 | €9,680 | €5,299 | -€4,381 | -45.3% |
| Total equity and liabilities | 10/49 | €500,522 | €419,305 | -€81,218 | -16.2% |
| Equity | 10/15 | €189,394 | €166,871 | -€22,522 | -11.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €167,394 | €144,871 | -€22,522 | -13.5% |
| Amounts payable | 17/49 | €311,129 | €252,434 | -€58,695 | -18.9% |
| Amounts payable after more than one year | 17 | €115,009 | €74,743 | -€40,266 | -35.0% |
| Financial debts | 170/4 | €115,009 | €74,743 | -€40,266 | -35.0% |
| Amounts payable within one year | 42/48 | €193,120 | €177,691 | -€15,429 | -8.0% |
| Current portion of amounts payable after more than one year | 42 | €38,964 | €40,266 | +€1,302 | +3.3% |
| Trade debts | 44 | €65,050 | €66,338 | +€1,288 | +2.0% |
| Suppliers | 440/4 | €65,050 | €66,338 | +€1,288 | +2.0% |
| Taxes, remuneration and social security | 45 | €41,585 | €37,761 | -€3,824 | -9.2% |
| Taxes | 450/3 | €15,292 | €8,734 | -€6,558 | -42.9% |
| Remuneration and social security | 454/9 | €26,293 | €29,028 | +€2,735 | +10.4% |
| Other amounts payable | 47/48 | €47,521 | €33,325 | -€14,196 | -29.9% |
| Accrued charges and deferred income | 492/3 | €3,000 | - | -€3,000 | |
| Remuneration, social security and pensions | 62 | €175,738 | €188,995 | +€13,257 | +7.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,356 | €54,503 | +€15,147 | +38.5% |
| Other operating charges | 640/8 | €446 | €446 | = | 0.0% |
| Gross operating margin | 9900 | €219,018 | €223,754 | +€4,735 | +2.2% |
| Operating profit (loss) | 9901 | €3,478 | -€20,191 | -€23,669 | |
| Financial income | 75/76B | €5,803 | €5,629 | -€174 | -3.0% |
| Recurring financial income | 75 | €5,803 | €5,629 | -€174 | -3.0% |
| Financial charges | 65/66B | €6,073 | €7,961 | +€1,888 | +31.1% |
| Recurring financial charges | 65 | €6,073 | €7,961 | +€1,888 | +31.1% |
| Profit (loss) for the period before taxes | 9903 | €3,208 | -€22,522 | -€25,731 | |
| Income taxes | 67/77 | €809 | - | -€809 | |
| Profit (loss) for the period | 9904 | €2,399 | -€22,522 | -€24,921 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,399 | -€22,522 | -€24,921 |
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 14 October 2026 via checked.be.