FREMARKT: what changed
Two fiscal 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.
FREMARKT
Largest movements
- Receivables within one year -€3,614
down €3,614 (-61.6%), from €5,865 to €2,251
- Tangible fixed assets -€1,470
down €1,470 (-5.4%), from €27,169 to €25,699
of which Plant, machinery and equipment: -€886
- Stocks and contracts +€1,003
up €1,003 (+24.9%), from €4,020 to €5,023
- Deferred charges and accrued income +€573
new in 2025: €573
- Cash +€469
up €469 (+43.3%), from €1,084 to €1,553
mainly Net result for the year (+€3,747) and Receivables within one year (+€3,614)
- Debts after one year -€9,920
down €9,920 (-18.7%), from €53,058 to €43,138
- Profit (loss) carried forward +€3,747
up €3,747 (+5.9%), from -€64,025 to -€60,278
- Trade debts +€1,702
up €1,702 (+42.0%), from €4,057 to €5,759
- Current portion of long-term debt +€1,681
up €1,681 (+18.6%), from €9,024 to €10,705
- Short-term financial debts -€727
down €727 (-100.0%), from €727 to €0
- Gross operating margin +€843
up €843 (+7.6%), from €11,080 to €11,924
- Financial charges -€628
down €628 (-9.2%), from €6,830 to €6,202
- Depreciation -€593
down €593 (-28.7%), from €2,063 to €1,470
- Other operating charges -€477
down €477 (-37.0%), from €1,288 to €811
- Financial income -€248
down €248 (-44.7%), from €555 to €307
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 | €38,138 | €35,099 | -€3,039 | -8.0% |
| Fixed assets | 21/28 | €27,169 | €25,699 | -€1,470 | -5.4% |
| Tangible fixed assets | 22/27 | €27,169 | €25,699 | -€1,470 | -5.4% |
| Land and buildings | 22 | €26,044 | €25,460 | -€584 | -2.2% |
| Plant, machinery and equipment | 23 | €1,125 | €239 | -€886 | -78.8% |
| Current assets | 29/58 | €10,969 | €9,400 | -€1,569 | -14.3% |
| Stocks and contracts in progress | 3 | €4,020 | €5,023 | +€1,003 | +24.9% |
| Stocks | 30/36 | €4,020 | €5,023 | +€1,003 | +24.9% |
| Amounts receivable within one year | 40/41 | €5,865 | €2,251 | -€3,614 | -61.6% |
| Other amounts receivable | 41 | €5,865 | €2,251 | -€3,614 | -61.6% |
| Cash at bank and in hand | 54/58 | €1,084 | €1,553 | +€469 | +43.3% |
| Deferred charges and accrued income | 490/1 | - | €573 | +€573 | |
| Total equity and liabilities | 10/49 | €38,138 | €35,099 | -€3,039 | -8.0% |
| Equity | 10/15 | -€29,014 | -€25,267 | +€3,747 | +12.9% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €16,011 | €16,011 | = | 0.0% |
| Distributable reserves | 133 | €16,011 | €16,011 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€64,025 | -€60,278 | +€3,747 | +5.9% |
| Amounts payable | 17/49 | €67,152 | €60,366 | -€6,786 | -10.1% |
| Amounts payable after more than one year | 17 | €53,058 | €43,138 | -€9,920 | -18.7% |
| Financial debts | 170/4 | €53,058 | €43,138 | -€9,920 | -18.7% |
| Amounts payable within one year | 42/48 | €14,095 | €16,802 | +€2,707 | +19.2% |
| Current portion of amounts payable after more than one year | 42 | €9,024 | €10,705 | +€1,681 | +18.6% |
| Financial debts | 43 | €727 | €0 | -€727 | -100.0% |
| Credit institutions | 430/8 | €727 | €0 | -€727 | -100.0% |
| Trade debts | 44 | €4,057 | €5,759 | +€1,702 | +42.0% |
| Suppliers | 440/4 | €4,057 | €5,759 | +€1,702 | +42.0% |
| Taxes, remuneration and social security | 45 | €287 | €338 | +€51 | +17.6% |
| Taxes | 450/3 | €287 | €338 | +€51 | +17.6% |
| Accrued charges and deferred income | 492/3 | - | €426 | +€426 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,063 | €1,470 | -€593 | -28.7% |
| Other operating charges | 640/8 | €1,288 | €811 | -€477 | -37.0% |
| Gross operating margin | 9900 | €11,080 | €11,924 | +€843 | +7.6% |
| Operating profit (loss) | 9901 | €7,729 | €9,642 | +€1,913 | +24.7% |
| Financial income | 75/76B | €555 | €307 | -€248 | -44.7% |
| Recurring financial income | 75 | €555 | €307 | -€248 | -44.7% |
| Financial charges | 65/66B | €6,830 | €6,202 | -€628 | -9.2% |
| Recurring financial charges | 65 | €6,830 | €6,202 | -€628 | -9.2% |
| Profit (loss) for the period before taxes | 9903 | €1,453 | €3,747 | +€2,293 | +157.8% |
| Profit (loss) for the period | 9904 | €1,453 | €3,747 | +€2,293 | +157.8% |
| Profit (loss) for the period to be appropriated | 9905 | €1,453 | €3,747 | +€2,293 | +157.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.