Frema Technics: what changed
Frema Technics
Largest movements
- Cash +€23,646
up €23,646 (+695%), from €3,402 to €27,048
mainly Depreciation (+€31,351) and Net result for the year (+€11,801)
- Tangible fixed assets -€23,119
down €23,119 (-20.5%), from €112,507 to €89,388
of which Furniture and vehicles: -€12,537
- Receivables within one year -€5,911
down €5,911 (-20.8%), from €28,384 to €22,473
of which Trade receivables: -€6,588
- Advances received -€7,187
down €7,187 (-100%), from €7,187 to €0
- Trade debts +€6,626
up €6,626 (+194%), from €3,418 to €10,045
- Current portion of long-term debt -€5,242
down €5,242 (-76.2%), from €6,877 to €1,634
- Reserves +€4,705
up €4,705 (+4.2%), from €113,367 to €118,072
of which Distributable reserves: +€4,705
- Tax, wage and social debts -€2,807
down €2,807 (-94.3%), from €2,977 to €170
- Gross operating margin -€33,924
down €33,924 (-41.0%), from €82,826 to €48,902
- Taxes -€10,588
down €10,588 (-67.4%), from €15,714 to €5,126
- Depreciation +€3,285
up €3,285 (+11.7%), from €28,067 to €31,351
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 | €155,389 | €149,109 | -€6,280 | -4.0% |
| Fixed assets | 21/28 | €112,507 | €89,388 | -€23,119 | -20.5% |
| Tangible fixed assets | 22/27 | €112,507 | €89,388 | -€23,119 | -20.5% |
| Land and buildings | 22 | €40,457 | €37,017 | -€3,440 | -8.5% |
| Plant, machinery and equipment | 23 | €18,719 | €11,577 | -€7,142 | -38.2% |
| Furniture and vehicles | 24 | €53,331 | €40,793 | -€12,537 | -23.5% |
| Current assets | 29/58 | €42,882 | €59,722 | +€16,840 | +39.3% |
| Stocks and contracts in progress | 3 | €8,000 | €8,000 | = | 0.0% |
| Stocks | 30/36 | €8,000 | €8,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €28,384 | €22,473 | -€5,911 | -20.8% |
| Trade receivables | 40 | €15,995 | €9,407 | -€6,588 | -41.2% |
| Other amounts receivable | 41 | €12,389 | €13,066 | +€677 | +5.5% |
| Cash at bank and in hand | 54/58 | €3,402 | €27,048 | +€23,646 | +695% |
| Deferred charges and accrued income | 490/1 | €3,096 | €2,200 | -€895 | -28.9% |
| Total equity and liabilities | 10/49 | €155,389 | €149,109 | -€6,280 | -4.0% |
| Equity | 10/15 | €119,567 | €124,272 | +€4,705 | +3.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €113,367 | €118,072 | +€4,705 | +4.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €113,367 | €118,072 | +€4,705 | +4.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €35,822 | €24,838 | -€10,985 | -30.7% |
| Amounts payable after more than one year | 17 | €9,634 | €8,000 | -€1,634 | -17.0% |
| Financial debts | 170/4 | €9,634 | €8,000 | -€1,634 | -17.0% |
| Amounts payable within one year | 42/48 | €24,956 | €15,638 | -€9,318 | -37.3% |
| Current portion of amounts payable after more than one year | 42 | €6,877 | €1,634 | -€5,242 | -76.2% |
| Trade debts | 44 | €3,418 | €10,045 | +€6,626 | +194% |
| Suppliers | 440/4 | €3,418 | €10,045 | +€6,626 | +194% |
| Advances received on contracts in progress | 46 | €7,187 | €0 | -€7,187 | -100% |
| Taxes, remuneration and social security | 45 | €2,977 | €170 | -€2,807 | -94.3% |
| Taxes | 450/3 | €2,977 | €170 | -€2,807 | -94.3% |
| Other amounts payable | 47/48 | €4,497 | €3,789 | -€709 | -15.8% |
| Accrued charges and deferred income | 492/3 | €1,232 | €1,200 | -€32 | -2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,067 | €31,351 | +€3,285 | +11.7% |
| Other operating charges | 640/8 | €1,398 | €825 | -€573 | -41.0% |
| Gross operating margin | 9900 | €82,826 | €48,902 | -€33,924 | -41.0% |
| Operating profit (loss) | 9901 | €53,361 | €16,725 | -€36,636 | -68.7% |
| Financial income | 75/76B | €718 | €899 | +€181 | +25.2% |
| Recurring financial income | 75 | €718 | €899 | +€181 | +25.2% |
| Financial charges | 65/66B | €928 | €697 | -€232 | -24.9% |
| Recurring financial charges | 65 | €928 | €697 | -€232 | -24.9% |
| Profit (loss) for the period before taxes | 9903 | €53,151 | €16,928 | -€36,223 | -68.2% |
| Income taxes | 67/77 | €15,714 | €5,126 | -€10,588 | -67.4% |
| Profit (loss) for the period | 9904 | €37,437 | €11,801 | -€25,635 | -68.5% |
| Profit (loss) for the period to be appropriated | 9905 | €37,437 | €11,801 | -€25,635 | -68.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.