Freanto: 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.
Freanto
Largest movements
- Financial fixed assets +€332,580
new in 2025: €332,580
- Cash +€123,902
up €123,902 (+65.7%), from €188,679 to €312,581
mainly Other debts (+€341,706) and Net result for the year (+€95,820)
- Tangible fixed assets -€12,270
down €12,270 (-16.0%), from €76,498 to €64,228
of which Land and buildings: -€8,311
- Other debts +€341,706
up €341,706 (+114,828%), from €298 to €342,004
- Reserves +€82,802
up €82,802 (+32.2%), from €256,800 to €339,602
- Tax, wage and social debts +€10,070
up €10,070 (+97.9%), from €10,283 to €20,353
of which Taxes: +€13,579
- Gross operating margin +€62,496
up €62,496 (+58.6%), from €106,701 to €169,197
- Taxes +€19,744
up €19,744 (+79.9%), from €24,707 to €44,451
- Financial charges +€13,298
up €13,298 (+6,339%), from €210 to €13,508
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 | €276,842 | €720,845 | +€444,003 | +160% |
| Fixed assets | 21/28 | €76,498 | €396,808 | +€320,310 | +419% |
| Tangible fixed assets | 22/27 | €76,498 | €64,228 | -€12,270 | -16.0% |
| Land and buildings | 22 | €54,961 | €46,651 | -€8,311 | -15.1% |
| Plant, machinery and equipment | 23 | €21,537 | €17,577 | -€3,959 | -18.4% |
| Financial fixed assets | 28 | - | €332,580 | +€332,580 | |
| Current assets | 29/58 | €200,344 | €324,037 | +€123,693 | +61.7% |
| Amounts receivable within one year | 40/41 | €11,666 | €11,456 | -€210 | -1.8% |
| Trade receivables | 40 | €666 | €324 | -€341 | -51.3% |
| Other amounts receivable | 41 | €11,000 | €11,131 | +€131 | +1.2% |
| Cash at bank and in hand | 54/58 | €188,679 | €312,581 | +€123,902 | +65.7% |
| Total equity and liabilities | 10/49 | €276,842 | €720,845 | +€444,003 | +160% |
| Equity | 10/15 | €263,000 | €349,320 | +€86,320 | +32.8% |
| Contributions | 10/11 | €6,200 | €9,718 | +€3,518 | +56.7% |
| Reserves | 13 | €256,800 | €339,602 | +€82,802 | +32.2% |
| Distributable reserves | 133 | €256,800 | €339,602 | +€82,802 | +32.2% |
| Amounts payable | 17/49 | €13,842 | €371,525 | +€357,683 | +2,584% |
| Amounts payable within one year | 42/48 | €13,842 | €371,525 | +€357,683 | +2,584% |
| Current portion of amounts payable after more than one year | 42 | - | €6,453 | +€6,453 | |
| Trade debts | 44 | €3,261 | €2,714 | -€547 | -16.8% |
| Suppliers | 440/4 | €3,261 | €2,714 | -€547 | -16.8% |
| Taxes, remuneration and social security | 45 | €10,283 | €20,353 | +€10,070 | +97.9% |
| Taxes | 450/3 | €6,774 | €20,353 | +€13,579 | +200% |
| Remuneration and social security | 454/9 | €3,509 | - | -€3,509 | |
| Other amounts payable | 47/48 | €298 | €342,004 | +€341,706 | +114,828% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,270 | €12,270 | = | 0.0% |
| Other operating charges | 640/8 | €3,003 | €3,149 | +€146 | +4.9% |
| Gross operating margin | 9900 | €106,701 | €169,197 | +€62,496 | +58.6% |
| Operating profit (loss) | 9901 | €91,428 | €153,778 | +€62,350 | +68.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €210 | €13,508 | +€13,298 | +6,339% |
| Recurring financial charges | 65 | €210 | €13,508 | +€13,298 | +6,339% |
| Profit (loss) for the period before taxes | 9903 | €91,218 | €140,271 | +€49,053 | +53.8% |
| Income taxes | 67/77 | €24,707 | €44,451 | +€19,744 | +79.9% |
| Profit (loss) for the period | 9904 | €66,511 | €95,820 | +€29,309 | +44.1% |
| Profit (loss) for the period to be appropriated | 9905 | €66,511 | €95,820 | +€29,309 | +44.1% |
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 28 October 2026 via checked.be.