FREDJE BVBA: 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.
FREDJE BVBA
Largest movements
- Receivables within one year -€79,085
down €79,085 (-34.2%), from €231,352 to €152,267
of which Trade receivables: -€69,351
- Accrued charges and deferred income -€62,886
no longer reported in 2025 (was €62,886)
- Tax, wage and social debts -€16,180
down €16,180 (-87.0%), from €18,591 to €2,411
of which Remuneration and social security: -€9,690
- Other operating charges -€16,559
no longer reported in 2025 (was €16,559)
- Gross operating margin -€11,704
no longer reported in 2025 (was €11,704)
- Financial charges -€8,778
no longer reported in 2025 (was €8,778)
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 | €233,306 | €152,892 | -€80,414 | -34.5% |
| Fixed assets | 21/28 | €1,867 | €625 | -€1,241 | -66.5% |
| Tangible fixed assets | 22/27 | €1,867 | €625 | -€1,241 | -66.5% |
| Furniture and vehicles | 24 | €1,867 | €625 | -€1,241 | -66.5% |
| Current assets | 29/58 | €231,439 | €152,267 | -€79,172 | -34.2% |
| Amounts receivable within one year | 40/41 | €231,352 | €152,267 | -€79,085 | -34.2% |
| Trade receivables | 40 | €104,917 | €35,566 | -€69,351 | -66.1% |
| Other amounts receivable | 41 | €126,435 | €116,701 | -€9,734 | -7.7% |
| Deferred charges and accrued income | 490/1 | €88 | - | -€88 | |
| Total equity and liabilities | 10/49 | €233,306 | €152,892 | -€80,414 | -34.5% |
| Equity | 10/15 | €126,595 | €125,354 | -€1,241 | -1.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €114,195 | €112,954 | -€1,241 | -1.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €112,335 | €111,094 | -€1,241 | -1.1% |
| Amounts payable | 17/49 | €106,711 | €27,539 | -€79,172 | -74.2% |
| Amounts payable within one year | 42/48 | €43,825 | €27,539 | -€16,286 | -37.2% |
| Trade debts | 44 | €25,234 | €25,128 | -€106 | -0.4% |
| Suppliers | 440/4 | €25,234 | €25,128 | -€106 | -0.4% |
| Taxes, remuneration and social security | 45 | €18,591 | €2,411 | -€16,180 | -87.0% |
| Taxes | 450/3 | €8,901 | €2,411 | -€6,491 | -72.9% |
| Remuneration and social security | 454/9 | €9,690 | - | -€9,690 | |
| Accrued charges and deferred income | 492/3 | €62,886 | - | -€62,886 | |
| Non-recurring operating income | 76A | €44,961 | - | -€44,961 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,356 | €1,241 | -€115 | -8.5% |
| Other operating charges | 640/8 | €16,559 | - | -€16,559 | |
| Gross operating margin | 9900 | €11,704 | - | -€11,704 | |
| Operating profit (loss) | 9901 | -€6,211 | -€1,241 | +€4,969 | +80.0% |
| Financial income | 75/76B | €29 | €0 | -€29 | -100.0% |
| Recurring financial income | 75 | €29 | €0 | -€29 | -100.0% |
| Financial charges | 65/66B | €8,778 | - | -€8,778 | |
| Recurring financial charges | 65 | €8,778 | - | -€8,778 | |
| Profit (loss) for the period before taxes | 9903 | -€14,959 | -€1,241 | +€13,718 | +91.7% |
| Profit (loss) for the period | 9904 | -€14,959 | -€1,241 | +€13,718 | +91.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,959 | -€1,241 | +€13,718 | +91.7% |
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 24 October 2026 via checked.be.