Freakin Ice: what changed
Two fiscal 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.
Freakin Ice
Largest movements
- Tangible fixed assets +€7,137
up €7,137 (+15.6%), from €45,763 to €52,900
of which Furniture and vehicles: +€10,212
- Receivables within one year -€3,905
down €3,905 (-27.8%), from €14,061 to €10,156
of which Other amounts receivable: -€2,400
- Cash +€2,799
up €2,799 (+65.6%), from €4,264 to €7,064
mainly Advances received (+€9,667) and Depreciation (+€7,169)
- Stocks and contracts +€2,419
up €2,419 (+94.2%), from €2,568 to €4,987
- Advances received +€9,667
new in 2025: €9,667
- Other debts +€4,968
up €4,968 (+49.7%), from €10,000 to €14,968
- Profit (loss) carried forward -€4,351
down €4,351 (-89.9%), from -€4,840 to -€9,191
- Current portion of long-term debt +€3,656
up €3,656 (+35.3%), from €10,371 to €14,027
- Debts after one year -€2,939
down €2,939 (-6.6%), from €44,366 to €41,427
- Gross operating margin +€9,576
up €9,576, from -€2,591 to €6,986
- Depreciation +€5,515
up €5,515 (+333.4%), from €1,654 to €7,169
- Financial charges +€2,192
up €2,192 (+367.3%), from €597 to €2,789
- Other operating charges +€1,381
new in 2025: €1,381
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.
Cash bridge derived
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 | €67,576 | €76,608 | +€9,032 | +13.4% |
| Fixed assets | 21/28 | €45,763 | €52,900 | +€7,137 | +15.6% |
| Tangible fixed assets | 22/27 | €45,763 | €52,900 | +€7,137 | +15.6% |
| Plant, machinery and equipment | 23 | €15,646 | €15,230 | -€416 | -2.7% |
| Furniture and vehicles | 24 | - | €10,212 | +€10,212 | |
| Leasing and similar rights | 25 | €30,117 | €27,458 | -€2,658 | -8.8% |
| Current assets | 29/58 | €21,814 | €23,709 | +€1,895 | +8.7% |
| Stocks and contracts in progress | 3 | €2,568 | €4,987 | +€2,419 | +94.2% |
| Stocks | 30/36 | €2,568 | €4,987 | +€2,419 | +94.2% |
| Amounts receivable within one year | 40/41 | €14,061 | €10,156 | -€3,905 | -27.8% |
| Trade receivables | 40 | €11,253 | €9,748 | -€1,506 | -13.4% |
| Other amounts receivable | 41 | €2,808 | €408 | -€2,400 | -85.5% |
| Cash at bank and in hand | 54/58 | €4,264 | €7,064 | +€2,799 | +65.6% |
| Deferred charges and accrued income | 490/1 | €920 | €1,502 | +€582 | +63.3% |
| Total equity and liabilities | 10/49 | €67,576 | €76,608 | +€9,032 | +13.4% |
| Equity | 10/15 | €160 | -€4,191 | -€4,351 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,840 | -€9,191 | -€4,351 | -89.9% |
| Amounts payable | 17/49 | €67,417 | €80,799 | +€13,382 | +19.9% |
| Amounts payable after more than one year | 17 | €44,366 | €41,427 | -€2,939 | -6.6% |
| Financial debts | 170/4 | €44,366 | €41,427 | -€2,939 | -6.6% |
| Amounts payable within one year | 42/48 | €23,051 | €39,372 | +€16,321 | +70.8% |
| Current portion of amounts payable after more than one year | 42 | €10,371 | €14,027 | +€3,656 | +35.3% |
| Trade debts | 44 | €2,680 | €711 | -€1,969 | -73.5% |
| Suppliers | 440/4 | €2,680 | €711 | -€1,969 | -73.5% |
| Advances received on contracts in progress | 46 | - | €9,667 | +€9,667 | |
| Other amounts payable | 47/48 | €10,000 | €14,968 | +€4,968 | +49.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,654 | €7,169 | +€5,515 | +333.4% |
| Other operating charges | 640/8 | - | €1,381 | +€1,381 | |
| Gross operating margin | 9900 | -€2,591 | €6,986 | +€9,576 | |
| Operating profit (loss) | 9901 | -€4,245 | -€1,564 | +€2,680 | +63.1% |
| Financial income | 75/76B | €1 | €3 | +€2 | +149.5% |
| Recurring financial income | 75 | €1 | €3 | +€2 | +149.5% |
| Financial charges | 65/66B | €597 | €2,789 | +€2,192 | +367.3% |
| Recurring financial charges | 65 | €597 | €2,789 | +€2,192 | +367.3% |
| Profit (loss) for the period before taxes | 9903 | -€4,840 | -€4,351 | +€490 | +10.1% |
| Profit (loss) for the period | 9904 | -€4,840 | -€4,351 | +€490 | +10.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,840 | -€4,351 | +€490 | +10.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.