FRELON PRODUCTIONS: what changed
FRELON PRODUCTIONS
Largest movements
- Deferred charges and accrued income +€4,459
up €4,459 (+438%), from €1,017 to €5,476
- Receivables within one year -€3,500
no longer reported in 2025 (was €3,500)
- Financial fixed assets +€2,000
new in 2025: €2,000
- Cash -€1,407
down €1,407 (-22.1%), from €6,378 to €4,971
mainly Deferred charges and accrued income (-€4,459) and Net result for the year (-€3,709)
- Tangible fixed assets -€989
down €989 (-25.6%), from €3,859 to €2,870
- Other debts +€3,908
up €3,908 (+15.9%), from €24,571 to €28,478
- Profit (loss) carried forward -€3,709
down €3,709 (-8.2%), from -€45,149 to -€48,858
- Tax, wage and social debts +€867
up €867 (+54.7%), from €1,586 to €2,454
- Trade debts -€504
down €504 (-8.7%), from €5,818 to €5,314
- Gross operating margin -€27,090
down €27,090, from €25,323 to -€1,767
- Depreciation +€600
up €600 (+154%), from €389 to €989
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,754 | €15,317 | +€562 | +3.8% |
| Fixed assets | 21/28 | €3,859 | €4,870 | +€1,011 | +26.2% |
| Tangible fixed assets | 22/27 | €3,859 | €2,870 | -€989 | -25.6% |
| Furniture and vehicles | 24 | €3,859 | €2,870 | -€989 | -25.6% |
| Financial fixed assets | 28 | - | €2,000 | +€2,000 | |
| Current assets | 29/58 | €10,895 | €10,447 | -€449 | -4.1% |
| Amounts receivable within one year | 40/41 | €3,500 | - | -€3,500 | |
| Trade receivables | 40 | €3,500 | - | -€3,500 | |
| Cash at bank and in hand | 54/58 | €6,378 | €4,971 | -€1,407 | -22.1% |
| Deferred charges and accrued income | 490/1 | €1,017 | €5,476 | +€4,459 | +438% |
| Total equity and liabilities | 10/49 | €14,754 | €15,317 | +€562 | +3.8% |
| Equity | 10/15 | -€17,220 | -€20,929 | -€3,709 | -21.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €21,728 | €21,728 | = | 0.0% |
| Distributable reserves | 133 | €21,728 | €21,728 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€45,149 | -€48,858 | -€3,709 | -8.2% |
| Amounts payable | 17/49 | €31,975 | €36,246 | +€4,271 | +13.4% |
| Amounts payable within one year | 42/48 | €31,975 | €36,246 | +€4,271 | +13.4% |
| Trade debts | 44 | €5,818 | €5,314 | -€504 | -8.7% |
| Suppliers | 440/4 | €5,818 | €5,314 | -€504 | -8.7% |
| Taxes, remuneration and social security | 45 | €1,586 | €2,454 | +€867 | +54.7% |
| Taxes | 450/3 | €1,586 | €2,454 | +€867 | +54.7% |
| Other amounts payable | 47/48 | €24,571 | €28,478 | +€3,908 | +15.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €389 | €989 | +€600 | +154% |
| Other operating charges | 640/8 | €494 | €516 | +€22 | +4.4% |
| Gross operating margin | 9900 | €25,323 | -€1,767 | -€27,090 | |
| Operating profit (loss) | 9901 | €24,439 | -€3,272 | -€27,711 | |
| Financial charges | 65/66B | €110 | €157 | +€47 | +42.6% |
| Recurring financial charges | 65 | €110 | €157 | +€47 | +42.6% |
| Profit (loss) for the period before taxes | 9903 | €24,329 | -€3,429 | -€27,758 | |
| Income taxes | 67/77 | €341 | €280 | -€61 | -17.9% |
| Profit (loss) for the period | 9904 | €23,988 | -€3,709 | -€27,697 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,988 | -€3,709 | -€27,697 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.