FREMAP Industries: 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.
FREMAP Industries
Largest movements
- Receivables within one year -€38,595
down €38,595 (-24.1%), from €160,176 to €121,580
of which Trade receivables: -€34,753
- Cash +€21,825
up €21,825 (+909.6%), from €2,399 to €24,224
mainly Receivables within one year (+€38,595) and Net result for the year (+€8,826)
- Stocks and contracts +€9,192
up €9,192 (+28.3%), from €32,482 to €41,675
- Tangible fixed assets -€2,988
down €2,988 (-49.2%), from €6,072 to €3,085
of which Furniture and vehicles: -€2,855
- Trade debts -€19,885
down €19,885 (-30.0%), from €66,343 to €46,458
- Profit (loss) carried forward +€5,035
no longer reported in 2025 (was -€5,035)
- Reserves +€2,932
up €2,932 (+2.3%), from €127,875 to €130,807
- Other operating charges -€7,259
down €7,259 (-81.3%), from €8,927 to €1,668
- Gross operating margin +€5,038
up €5,038 (+36.6%), from €13,762 to €18,799
- Depreciation -€2,362
down €2,362 (-70.1%), from €3,368 to €1,006
- Financial charges +€2,260
up €2,260 (+31.3%), from €7,216 to €9,476
- Financial income +€1,819
up €1,819 (+131.8%), from €1,380 to €3,200
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.
Cash bridge derived
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 | €212,674 | €200,413 | -€12,261 | -5.8% |
| Fixed assets | 21/28 | €11,023 | €8,035 | -€2,988 | -27.1% |
| Tangible fixed assets | 22/27 | €6,072 | €3,085 | -€2,988 | -49.2% |
| Plant, machinery and equipment | 23 | €1,102 | €970 | -€133 | -12.0% |
| Furniture and vehicles | 24 | €4,970 | €2,115 | -€2,855 | -57.4% |
| Financial fixed assets | 28 | €4,951 | €4,951 | = | 0.0% |
| Current assets | 29/58 | €201,651 | €192,377 | -€9,273 | -4.6% |
| Stocks and contracts in progress | 3 | €32,482 | €41,675 | +€9,192 | +28.3% |
| Stocks | 30/36 | €32,482 | €41,675 | +€9,192 | +28.3% |
| Amounts receivable within one year | 40/41 | €160,176 | €121,580 | -€38,595 | -24.1% |
| Trade receivables | 40 | €126,924 | €92,171 | -€34,753 | -27.4% |
| Other amounts receivable | 41 | €33,251 | €29,409 | -€3,842 | -11.6% |
| Cash at bank and in hand | 54/58 | €2,399 | €24,224 | +€21,825 | +909.6% |
| Deferred charges and accrued income | 490/1 | €6,593 | €4,898 | -€1,695 | -25.7% |
| Total equity and liabilities | 10/49 | €212,674 | €200,413 | -€12,261 | -5.8% |
| Equity | 10/15 | €141,440 | €149,407 | +€7,967 | +5.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €127,875 | €130,807 | +€2,932 | +2.3% |
| Distributable reserves | 133 | €127,875 | €130,807 | +€2,932 | +2.3% |
| Profit (loss) carried forward | 14 | -€5,035 | - | +€5,035 | |
| Amounts payable | 17/49 | €71,234 | €51,006 | -€20,228 | -28.4% |
| Amounts payable within one year | 42/48 | €71,234 | €50,995 | -€20,239 | -28.4% |
| Financial debts | 43 | €1,503 | - | -€1,503 | |
| Credit institutions | 430/8 | €1,503 | - | -€1,503 | |
| Trade debts | 44 | €66,343 | €46,458 | -€19,885 | -30.0% |
| Suppliers | 440/4 | €66,343 | €46,458 | -€19,885 | -30.0% |
| Taxes, remuneration and social security | 45 | €3,388 | €3,678 | +€290 | +8.6% |
| Remuneration and social security | 454/9 | €3,388 | €3,678 | +€290 | +8.6% |
| Other amounts payable | 47/48 | - | €859 | +€859 | |
| Accrued charges and deferred income | 492/3 | - | €11 | +€11 | |
| Remuneration, social security and pensions | 62 | €127 | - | -€127 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,368 | €1,006 | -€2,362 | -70.1% |
| Other operating charges | 640/8 | €8,927 | €1,668 | -€7,259 | -81.3% |
| Gross operating margin | 9900 | €13,762 | €18,799 | +€5,038 | +36.6% |
| Operating profit (loss) | 9901 | €1,339 | €16,125 | +€14,786 | +1104.2% |
| Financial income | 75/76B | €1,380 | €3,200 | +€1,819 | +131.8% |
| Recurring financial income | 75 | €1,380 | €3,200 | +€1,819 | +131.8% |
| Financial charges | 65/66B | €7,216 | €9,476 | +€2,260 | +31.3% |
| Recurring financial charges | 65 | €7,216 | €9,476 | +€2,260 | +31.3% |
| Profit (loss) for the period before taxes | 9903 | -€4,497 | €9,848 | +€14,345 | |
| Income taxes | 67/77 | €538 | €1,022 | +€484 | +89.8% |
| Profit (loss) for the period | 9904 | -€5,035 | €8,826 | +€13,862 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,035 | €8,826 | +€13,862 |
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 11 October 2026 via checked.be.