FREAKS FACTORY: 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.
FREAKS FACTORY
Largest movements
- Intangible fixed assets +€588,079
up €588,079 (+782%), from €75,195 to €663,275
- Cash +€117,254
up €117,254 (+171%), from €68,568 to €185,822
mainly Trade debts (+€592,107) and Contributions, distributions and other (+€101,667)
- Receivables within one year -€45,651
down €45,651 (-8.2%), from €558,719 to €513,069
of which Trade receivables: -€199,962
- Trade debts +€592,107
up €592,107 (+1,090%), from €54,323 to €646,430
- Investment grants +€101,667
up €101,667 (+20.5%), from €495,000 to €596,667
- Other debts -€87,160
down €87,160 (-58.0%), from €150,259 to €63,099
- Profit (loss) carried forward +€41,820
up €41,820, from -€2,270 to €39,550
- Purchases and services +€412,849
up €412,849 (+28.8%), from €1.4m to €1.8m
- Depreciation +€82,423
new in 2025: €82,423
- Financial income +€73,333
new in 2025: €73,333
- Financial charges -€56,025
down €56,025 (-88.6%), from €63,245 to €7,220
- Taxes +€11,264
up €11,264 (+6,610%), from €170 to €11,434
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 | €702,482 | €1,362,165 | +€659,682 | +93.9% |
| Fixed assets | 21/28 | €75,195 | €663,275 | +€588,079 | +782% |
| Intangible fixed assets | 21 | €75,195 | €663,275 | +€588,079 | +782% |
| Current assets | 29/58 | €627,287 | €698,890 | +€71,603 | +11.4% |
| Amounts receivable within one year | 40/41 | €558,719 | €513,069 | -€45,651 | -8.2% |
| Trade receivables | 40 | €199,962 | €0 | -€199,962 | -100% |
| Other amounts receivable | 41 | €358,758 | €513,069 | +€154,311 | +43.0% |
| Cash at bank and in hand | 54/58 | €68,568 | €185,822 | +€117,254 | +171% |
| Total equity and liabilities | 10/49 | €702,482 | €1,362,165 | +€659,682 | +93.9% |
| Equity | 10/15 | €497,730 | €641,217 | +€143,487 | +28.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,270 | €39,550 | +€41,820 | |
| Investment grants | 15 | €495,000 | €596,667 | +€101,667 | +20.5% |
| Amounts payable | 17/49 | €204,752 | €720,948 | +€516,196 | +252% |
| Amounts payable within one year | 42/48 | €204,752 | €720,948 | +€516,196 | +252% |
| Trade debts | 44 | €54,323 | €646,430 | +€592,107 | +1,090% |
| Suppliers | 440/4 | €54,323 | €646,430 | +€592,107 | +1,090% |
| Taxes, remuneration and social security | 45 | €170 | €11,419 | +€11,248 | +6,601% |
| Taxes | 450/3 | €170 | €11,419 | +€11,248 | +6,601% |
| Other amounts payable | 47/48 | €150,259 | €63,099 | -€87,160 | -58.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,434,678 | €1,847,528 | +€412,849 | +28.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €82,423 | +€82,423 | |
| Other operating charges | 640/8 | €387 | €373 | -€14 | -3.7% |
| Gross operating margin | 9900 | €63,569 | €69,936 | +€6,367 | +10.0% |
| Operating profit (loss) | 9901 | €63,181 | -€12,860 | -€76,041 | |
| Financial income | 75/76B | - | €73,333 | +€73,333 | |
| Recurring financial income | 75 | - | €73,333 | +€73,333 | |
| Financial charges | 65/66B | €63,245 | €7,220 | -€56,025 | -88.6% |
| Recurring financial charges | 65 | €63,245 | €7,220 | -€56,025 | -88.6% |
| Profit (loss) for the period before taxes | 9903 | -€64 | €53,254 | +€53,318 | |
| Income taxes | 67/77 | €170 | €11,434 | +€11,264 | +6,610% |
| Profit (loss) for the period | 9904 | -€234 | €41,820 | +€42,054 | |
| Profit (loss) for the period to be appropriated | 9905 | -€234 | €41,820 | +€42,054 |
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 27 October 2026 via checked.be.