FREMACH FINANCIAL SERVICES: 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.
FREMACH FINANCIAL SERVICES
Largest movements
- Receivables within one year +€81,014
up €81,014 (+2.5%), from €3.3m to €3.4m
of which Trade receivables: +€69,237
- Profit (loss) carried forward +€90,285
up €90,285 (+6.8%), from €1.3m to €1.4m
- Financial income -€42,537
down €42,537 (-25.3%), from €167,891 to €125,355
- Taxes -€25,649
down €25,649 (-57.8%), from €44,357 to €18,708
- Gross operating margin -€6,438
down €6,438 (-149%), from -€4,335 to -€10,773
- Purchases and services +€6,438
up €6,438 (+149%), from €4,335 to €10,773
- Other operating charges +€124
new in 2025: €124
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 | €3,303,376 | €3,384,390 | +€81,014 | +2.5% |
| Current assets | 29/58 | €3,303,376 | €3,384,390 | +€81,014 | +2.5% |
| Amounts receivable within one year | 40/41 | €3,303,375 | €3,384,390 | +€81,014 | +2.5% |
| Trade receivables | 40 | €555,069 | €624,306 | +€69,237 | +12.5% |
| Other amounts receivable | 41 | €2,748,306 | €2,760,084 | +€11,777 | +0.4% |
| Cash at bank and in hand | 54/58 | €1 | €1 | = | 0.0% |
| Total equity and liabilities | 10/49 | €3,303,376 | €3,384,390 | +€81,014 | +2.5% |
| Equity | 10/15 | €3,258,998 | €3,354,035 | +€95,037 | +2.9% |
| Contributions | 10/11 | €1,861,605 | €1,861,605 | = | 0.0% |
| Capital | 10 | €1,861,605 | €1,861,605 | = | 0.0% |
| Issued capital | 100 | €1,861,605 | €1,861,605 | = | 0.0% |
| Reserves | 13 | €72,992 | €77,744 | +€4,752 | +6.5% |
| Non-distributable reserves | 130/1 | €72,992 | €77,744 | +€4,752 | +6.5% |
| Legal reserve | 130 | €72,992 | €77,744 | +€4,752 | +6.5% |
| Profit (loss) carried forward | 14 | €1,324,401 | €1,414,686 | +€90,285 | +6.8% |
| Amounts payable | 17/49 | €44,378 | €30,356 | -€14,023 | -31.6% |
| Amounts payable within one year | 42/48 | €44,378 | €30,356 | -€14,023 | -31.6% |
| Trade debts | 44 | €21 | - | -€21 | |
| Suppliers | 440/4 | €21 | - | -€21 | |
| Taxes, remuneration and social security | 45 | €44,357 | €30,356 | -€14,001 | -31.6% |
| Taxes | 450/3 | €44,357 | €30,356 | -€14,001 | -31.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €4,335 | €10,773 | +€6,438 | +149% |
| Remuneration, social security and pensions | 62 | €339 | €262 | -€77 | -22.8% |
| Other operating charges | 640/8 | - | €124 | +€124 | |
| Gross operating margin | 9900 | -€4,335 | -€10,773 | -€6,438 | -149% |
| Operating profit (loss) | 9901 | -€4,674 | -€11,159 | -€6,485 | -139% |
| Financial income | 75/76B | €167,891 | €125,355 | -€42,537 | -25.3% |
| Recurring financial income | 75 | €167,891 | €125,355 | -€42,537 | -25.3% |
| Financial charges | 65/66B | €439 | €451 | +€11 | +2.5% |
| Recurring financial charges | 65 | €439 | €451 | +€11 | +2.5% |
| Profit (loss) for the period before taxes | 9903 | €162,778 | €113,745 | -€49,033 | -30.1% |
| Income taxes | 67/77 | €44,357 | €18,708 | -€25,649 | -57.8% |
| Profit (loss) for the period | 9904 | €118,421 | €95,037 | -€23,384 | -19.7% |
| Profit (loss) for the period to be appropriated | 9905 | €118,421 | €95,037 | -€23,384 | -19.7% |
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 23 October 2026 via checked.be.