FREGILEC: 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.
FREGILEC
Largest movements
- Tangible fixed assets -€18,233
down €18,233 (-7.4%), from €245,670 to €227,437
of which Leasing and similar rights: -€17,575
- Receivables within one year -€11,919
no longer reported in 2025 (was €11,919)
- Profit (loss) carried forward -€32,324
down €32,324 (-19.4%), from €166,645 to €134,321
- Gross operating margin -€30,119
down €30,119 (-85.4%), from €35,263 to €5,144
- Financial charges +€3,029
up €3,029 (+1028.6%), from €294 to €3,323
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 | €289,367 | €256,655 | -€32,711 | -11.3% |
| Fixed assets | 21/28 | €245,670 | €227,437 | -€18,233 | -7.4% |
| Tangible fixed assets | 22/27 | €245,670 | €227,437 | -€18,233 | -7.4% |
| Land and buildings | 22 | €153,394 | €152,736 | -€658 | -0.4% |
| Leasing and similar rights | 25 | €92,276 | €74,701 | -€17,575 | -19.0% |
| Current assets | 29/58 | €43,697 | €29,219 | -€14,478 | -33.1% |
| Amounts receivable within one year | 40/41 | €11,919 | - | -€11,919 | |
| Other amounts receivable | 41 | €11,919 | - | -€11,919 | |
| Cash at bank and in hand | 54/58 | €31,777 | €29,219 | -€2,559 | -8.1% |
| Total equity and liabilities | 10/49 | €289,367 | €256,655 | -€32,711 | -11.3% |
| Equity | 10/15 | €254,360 | €222,036 | -€32,324 | -12.7% |
| Contributions | 10/11 | €61,528 | €61,528 | = | 0.0% |
| Capital | 10 | - | €61,528 | +€61,528 | |
| Issued capital | 100 | - | €61,528 | +€61,528 | |
| Reserves | 13 | €26,187 | €26,187 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,437 | €7,437 | = | 0.0% |
| Legal reserve | 130 | - | €7,437 | +€7,437 | |
| Other | 1319 | €7,437 | - | -€7,437 | |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €166,645 | €134,321 | -€32,324 | -19.4% |
| Amounts payable | 17/49 | €35,006 | €34,619 | -€387 | -1.1% |
| Amounts payable within one year | 42/48 | €35,006 | €34,619 | -€387 | -1.1% |
| Current portion of amounts payable after more than one year | 42 | €2,750 | €2,750 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €1,890 | €1,890 | = | 0.0% |
| Taxes | 450/3 | €1,890 | €1,890 | = | 0.0% |
| Other amounts payable | 47/48 | €30,366 | €29,979 | -€387 | -1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,428 | €18,233 | -€195 | -1.1% |
| Other operating charges | 640/8 | €16,218 | €15,972 | -€247 | -1.5% |
| Gross operating margin | 9900 | €35,263 | €5,144 | -€30,119 | -85.4% |
| Operating profit (loss) | 9901 | €617 | -€29,061 | -€29,678 | |
| Financial charges | 65/66B | €294 | €3,323 | +€3,029 | +1028.6% |
| Recurring financial charges | 65 | €294 | €3,323 | +€3,029 | +1028.6% |
| Profit (loss) for the period before taxes | 9903 | €322 | -€32,384 | -€32,706 | |
| Income taxes | 67/77 | €81 | -€60 | -€141 | |
| Profit (loss) for the period | 9904 | €242 | -€32,324 | -€32,565 | |
| Profit (loss) for the period to be appropriated | 9905 | €242 | -€32,324 | -€32,565 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.