FREIA STYLING: 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.
FREIA STYLING
Largest movements
- Tangible fixed assets -€24,640
down €24,640 (-16.5%), from €149,653 to €125,013
of which Furniture and vehicles: -€21,078
- Stocks and contracts -€3,766
down €3,766 (-82.6%), from €4,562 to €796
- Cash -€3,765
down €3,765 (-14.7%), from €25,673 to €21,908
mainly Debts after one year (-€25,828) and Other debts (-€19,339)
- Debts after one year -€25,828
down €25,828 (-40.1%), from €64,382 to €38,554
- Other debts -€19,339
down €19,339 (-28.5%), from €67,794 to €48,455
- Profit (loss) carried forward +€6,476
no longer reported in 2025 (was -€6,476)
- Tax, wage and social debts +€2,529
up €2,529 (+21.3%), from €11,885 to €14,414
of which Remuneration and social security: +€2,490
- Staff costs -€7,849
down €7,849 (-8.3%), from €94,379 to €86,530
- Gross operating margin -€6,348
down €6,348 (-4.3%), from €146,376 to €140,027
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 | €183,697 | €150,350 | -€33,347 | -18.2% |
| Fixed assets | 21/28 | €149,653 | €125,013 | -€24,640 | -16.5% |
| Tangible fixed assets | 22/27 | €149,653 | €125,013 | -€24,640 | -16.5% |
| Plant, machinery and equipment | 23 | €4,879 | €3,371 | -€1,508 | -30.9% |
| Furniture and vehicles | 24 | €124,519 | €103,441 | -€21,078 | -16.9% |
| Other tangible fixed assets | 26 | €20,255 | €18,200 | -€2,055 | -10.1% |
| Current assets | 29/58 | €34,044 | €25,337 | -€8,707 | -25.6% |
| Stocks and contracts in progress | 3 | €4,562 | €796 | -€3,766 | -82.6% |
| Stocks | 30/36 | €4,562 | €796 | -€3,766 | -82.6% |
| Cash at bank and in hand | 54/58 | €25,673 | €21,908 | -€3,765 | -14.7% |
| Deferred charges and accrued income | 490/1 | €3,810 | €2,633 | -€1,177 | -30.9% |
| Total equity and liabilities | 10/49 | €183,697 | €150,350 | -€33,347 | -18.2% |
| Equity | 10/15 | €9,235 | €17,108 | +€7,872 | +85.2% |
| Contributions | 10/11 | €15,600 | €15,600 | = | 0.0% |
| Reserves | 13 | €111 | €1,508 | +€1,396 | +1,253% |
| Distributable reserves | 133 | €111 | €1,508 | +€1,396 | +1,253% |
| Profit (loss) carried forward | 14 | -€6,476 | - | +€6,476 | |
| Amounts payable | 17/49 | €174,461 | €133,242 | -€41,219 | -23.6% |
| Amounts payable after more than one year | 17 | €64,382 | €38,554 | -€25,828 | -40.1% |
| Financial debts | 170/4 | €64,382 | €38,554 | -€25,828 | -40.1% |
| Amounts payable within one year | 42/48 | €110,079 | €94,268 | -€15,812 | -14.4% |
| Current portion of amounts payable after more than one year | 42 | €25,205 | €25,828 | +€623 | +2.5% |
| Trade debts | 44 | €5,195 | €5,571 | +€376 | +7.2% |
| Suppliers | 440/4 | €5,195 | €5,571 | +€376 | +7.2% |
| Taxes, remuneration and social security | 45 | €11,885 | €14,414 | +€2,529 | +21.3% |
| Taxes | 450/3 | €4,147 | €4,186 | +€39 | +0.9% |
| Remuneration and social security | 454/9 | €7,738 | €10,228 | +€2,490 | +32.2% |
| Other amounts payable | 47/48 | €67,794 | €48,455 | -€19,339 | -28.5% |
| Accrued charges and deferred income | 492/3 | - | €420 | +€420 | |
| Remuneration, social security and pensions | 62 | €94,379 | €86,530 | -€7,849 | -8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,199 | €40,212 | +€14 | 0.0% |
| Other operating charges | 640/8 | €963 | €1,051 | +€88 | +9.1% |
| Gross operating margin | 9900 | €146,376 | €140,027 | -€6,348 | -4.3% |
| Operating profit (loss) | 9901 | €10,835 | €12,234 | +€1,399 | +12.9% |
| Financial income | 75/76B | €4 | €36 | +€33 | +865% |
| Recurring financial income | 75 | €4 | €36 | +€33 | +865% |
| Financial charges | 65/66B | €2,617 | €2,054 | -€562 | -21.5% |
| Recurring financial charges | 65 | €2,617 | €2,054 | -€562 | -21.5% |
| Profit (loss) for the period before taxes | 9903 | €8,222 | €10,217 | +€1,994 | +24.3% |
| Income taxes | 67/77 | €2,251 | €2,344 | +€94 | +4.2% |
| Profit (loss) for the period | 9904 | €5,971 | €7,872 | +€1,901 | +31.8% |
| Profit (loss) for the period to be appropriated | 9905 | €5,971 | €7,872 | +€1,901 | +31.8% |
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 25 October 2026 via checked.be.