FREEZBEE DEVELOPMENT: 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.
FREEZBEE DEVELOPMENT
Largest movements
- Receivables within one year -€18,372
down €18,372 (-25.9%), from €70,840 to €52,469
of which Other amounts receivable: -€13,603
- Cash +€14,339
up €14,339 (+407.2%), from €3,521 to €17,860
mainly Other debts (+€23,375) and Receivables within one year (+€18,372)
- Tangible fixed assets -€1,569
down €1,569 (-14.1%), from €11,095 to €9,526
of which Furniture and vehicles: -€1,270
- Reserves -€25,000
no longer reported in 2025 (was €25,000)
- Other debts +€23,375
new in 2025: €23,375
- Profit (loss) carried forward -€9,462
down €9,462 (-30.5%), from €31,041 to €21,580
- Current portion of long-term debt +€4,460
up €4,460 (+53.8%), from €8,292 to €12,752
- Tax, wage and social debts +€1,611
up €1,611 (+16.4%), from €9,839 to €11,450
of which Taxes: +€2,839
- Gross operating margin -€24,072
down €24,072 (-31.5%), from €76,523 to €52,452
- Financial charges +€7,798
up €7,798 (+15.9%), from €49,029 to €56,827
- Taxes -€4,391
down €4,391 (-77.5%), from €5,667 to €1,276
- Other operating charges -€877
down €877 (-41.2%), from €2,128 to €1,251
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 | €85,457 | €79,855 | -€5,602 | -6.6% |
| Fixed assets | 21/28 | €11,095 | €9,526 | -€1,569 | -14.1% |
| Tangible fixed assets | 22/27 | €11,095 | €9,526 | -€1,569 | -14.1% |
| Furniture and vehicles | 24 | €3,202 | €1,932 | -€1,270 | -39.7% |
| Other tangible fixed assets | 26 | €7,893 | €7,595 | -€299 | -3.8% |
| Current assets | 29/58 | €74,362 | €70,329 | -€4,033 | -5.4% |
| Amounts receivable within one year | 40/41 | €70,840 | €52,469 | -€18,372 | -25.9% |
| Trade receivables | 40 | €28,518 | €23,748 | -€4,769 | -16.7% |
| Other amounts receivable | 41 | €42,323 | €28,720 | -€13,603 | -32.1% |
| Cash at bank and in hand | 54/58 | €3,521 | €17,860 | +€14,339 | +407.2% |
| Total equity and liabilities | 10/49 | €85,457 | €79,855 | -€5,602 | -6.6% |
| Equity | 10/15 | €62,891 | €28,430 | -€34,462 | -54.8% |
| Contributions | 10/11 | €6,850 | €6,850 | = | 0.0% |
| Reserves | 13 | €25,000 | - | -€25,000 | |
| Distributable reserves | 133 | €25,000 | - | -€25,000 | |
| Profit (loss) carried forward | 14 | €31,041 | €21,580 | -€9,462 | -30.5% |
| Amounts payable | 17/49 | €22,566 | €51,425 | +€28,860 | +127.9% |
| Amounts payable within one year | 42/48 | €22,566 | €51,425 | +€28,860 | +127.9% |
| Current portion of amounts payable after more than one year | 42 | €8,292 | €12,752 | +€4,460 | +53.8% |
| Trade debts | 44 | €4,435 | €3,848 | -€587 | -13.2% |
| Suppliers | 440/4 | €4,435 | €3,848 | -€587 | -13.2% |
| Taxes, remuneration and social security | 45 | €9,839 | €11,450 | +€1,611 | +16.4% |
| Taxes | 450/3 | €8,168 | €11,007 | +€2,839 | +34.8% |
| Remuneration and social security | 454/9 | €1,671 | €443 | -€1,227 | -73.5% |
| Other amounts payable | 47/48 | - | €23,375 | +€23,375 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,266 | €2,569 | -€697 | -21.3% |
| Other operating charges | 640/8 | €2,128 | €1,251 | -€877 | -41.2% |
| Gross operating margin | 9900 | €76,523 | €52,452 | -€24,072 | -31.5% |
| Operating profit (loss) | 9901 | €71,130 | €48,632 | -€22,498 | -31.6% |
| Financial income | 75/76B | €6 | €9 | +€3 | +54.7% |
| Recurring financial income | 75 | €6 | €9 | +€3 | +54.7% |
| Financial charges | 65/66B | €49,029 | €56,827 | +€7,798 | +15.9% |
| Recurring financial charges | 65 | €49,029 | €56,827 | +€7,798 | +15.9% |
| Profit (loss) for the period before taxes | 9903 | €22,106 | -€8,186 | -€30,292 | |
| Income taxes | 67/77 | €5,667 | €1,276 | -€4,391 | -77.5% |
| Profit (loss) for the period | 9904 | €16,440 | -€9,462 | -€25,901 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,440 | -€9,462 | -€25,901 |
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.