Fréjus: 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.
Fréjus
Largest movements
- Tangible fixed assets +€20,501
up €20,501 (+3.0%), from €680,107 to €700,607
of which Land and buildings: +€12,261
- Receivables after one year -€13,000
down €13,000 (-21.3%), from €61,000 to €48,000
- Deferred charges and accrued income +€8,545
up €8,545 (+893%), from €957 to €9,502
- Cash +€8,263
up €8,263 (+163%), from €5,064 to €13,327
mainly Trade debts (+€49,421) and Other debts (+€29,209)
- Debts after one year -€63,712
down €63,712 (-11.5%), from €551,767 to €488,055
- Trade debts +€49,421
up €49,421 (+60.3%), from €81,929 to €131,351
- Other debts +€29,209
up €29,209 (+92.6%), from €31,560 to €60,769
- Financial charges -€4,814
down €4,814 (-19.6%), from €24,539 to €19,725
- Staff costs +€1,487
up €1,487 (+4.4%), from €33,994 to €35,482
- Depreciation +€1,095
up €1,095 (+5.4%), from €20,260 to €21,355
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 | €781,266 | €804,667 | +€23,401 | +3.0% |
| Formation expenses | 20 | €197 | €6 | -€191 | -97.1% |
| Fixed assets | 21/28 | €700,162 | €720,662 | +€20,501 | +2.9% |
| Tangible fixed assets | 22/27 | €680,107 | €700,607 | +€20,501 | +3.0% |
| Land and buildings | 22 | €679,157 | €691,418 | +€12,261 | +1.8% |
| Plant, machinery and equipment | 23 | €415 | €1,942 | +€1,528 | +368% |
| Furniture and vehicles | 24 | €535 | €879 | +€344 | +64.3% |
| Other tangible fixed assets | 26 | - | €6,368 | +€6,368 | |
| Financial fixed assets | 28 | €20,055 | €20,055 | = | 0.0% |
| Current assets | 29/58 | €80,907 | €83,999 | +€3,091 | +3.8% |
| Amounts receivable after more than one year | 29 | €61,000 | €48,000 | -€13,000 | -21.3% |
| Other amounts receivable | 291 | €61,000 | €48,000 | -€13,000 | -21.3% |
| Amounts receivable within one year | 40/41 | €13,887 | €13,170 | -€717 | -5.2% |
| Trade receivables | 40 | - | €13,170 | +€13,170 | |
| Other amounts receivable | 41 | €13,887 | - | -€13,887 | |
| Cash at bank and in hand | 54/58 | €5,064 | €13,327 | +€8,263 | +163% |
| Deferred charges and accrued income | 490/1 | €957 | €9,502 | +€8,545 | +893% |
| Total equity and liabilities | 10/49 | €781,266 | €804,667 | +€23,401 | +3.0% |
| Equity | 10/15 | €39,134 | €46,761 | +€7,628 | +19.5% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €10,057 | €10,057 | = | 0.0% |
| Distributable reserves | 133 | €10,057 | €10,057 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,077 | €21,705 | +€7,628 | +54.2% |
| Amounts payable | 17/49 | €742,132 | €757,905 | +€15,773 | +2.1% |
| Amounts payable after more than one year | 17 | €551,767 | €488,055 | -€63,712 | -11.5% |
| Financial debts | 170/4 | €551,767 | €488,055 | -€63,712 | -11.5% |
| Amounts payable within one year | 42/48 | €188,567 | €265,169 | +€76,602 | +40.6% |
| Current portion of amounts payable after more than one year | 42 | €63,230 | €58,712 | -€4,518 | -7.1% |
| Financial debts | 43 | €2 | - | -€2 | |
| Credit institutions | 430/8 | €2 | - | -€2 | |
| Trade debts | 44 | €81,929 | €131,351 | +€49,421 | +60.3% |
| Suppliers | 440/4 | €81,929 | €131,351 | +€49,421 | +60.3% |
| Taxes, remuneration and social security | 45 | €11,845 | €14,337 | +€2,492 | +21.0% |
| Taxes | 450/3 | €6,135 | €8,015 | +€1,880 | +30.6% |
| Remuneration and social security | 454/9 | €5,710 | €6,322 | +€612 | +10.7% |
| Other amounts payable | 47/48 | €31,560 | €60,769 | +€29,209 | +92.6% |
| Accrued charges and deferred income | 492/3 | €1,799 | €4,681 | +€2,883 | +160% |
| Remuneration, social security and pensions | 62 | €33,994 | €35,482 | +€1,487 | +4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,260 | €21,355 | +€1,095 | +5.4% |
| Other operating charges | 640/8 | €1,657 | €2,499 | +€842 | +50.8% |
| Gross operating margin | 9900 | €103,542 | €104,022 | +€480 | +0.5% |
| Operating profit (loss) | 9901 | €47,630 | €44,687 | -€2,944 | -6.2% |
| Financial income | 75/76B | €140 | €750 | +€610 | +436% |
| Recurring financial income | 75 | €140 | €750 | +€610 | +436% |
| Financial charges | 65/66B | €24,539 | €19,725 | -€4,814 | -19.6% |
| Recurring financial charges | 65 | €24,539 | €19,725 | -€4,814 | -19.6% |
| Profit (loss) for the period before taxes | 9903 | €23,231 | €25,711 | +€2,480 | +10.7% |
| Income taxes | 67/77 | €3,884 | €4,083 | +€199 | +5.1% |
| Profit (loss) for the period | 9904 | €19,347 | €21,628 | +€2,281 | +11.8% |
| Profit (loss) for the period to be appropriated | 9905 | €19,347 | €21,628 | +€2,281 | +11.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.