Fremato Equipment: what changed
What changed
Fremato Equipment
NACE 68.203, Renting and operating of own or leased non-residential real estate, excluding land
filed annual accounts (NBB)
Net result for the year
€161,740
2024 · €47,062+€114,679
Equity
€22.0m
2024 · €21.8m+€161,740
Cash
€1.3m
2024 · €1.2m+€95,634
Balance sheet total
€22.7m
2024 · €25.4m-€2.7m
Largest movements
Assets
- Receivables within one year -€2.1m
down €2.1m (-76.7%), from €2.8m to €645,455
of which Trade receivables: -€1.6m
- Tangible fixed assets -€625,549
down €625,549 (-2.9%), from €21.4m to €20.8m
of which Land and buildings: -€630,011
Equity and liabilities
- Debts after one year -€1.5m
no longer reported in 2025 (was €1.5m)
- Current portion of long-term debt -€1.0m
no longer reported in 2025 (was €1.0m)
Income statement
- Services and other goods +€378,266
up €378,266 (+15.3%), from €2.5m to €2.9m
- Turnover +€371,759
up €371,759 (+7.5%), from €5.0m to €5.3m
- Other operating charges -€286,277
down €286,277 (-82.0%), from €349,140 to €62,863
- Depreciation +€94,514
up €94,514 (+10.9%), from €865,346 to €959,860
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.
Result 2024
€47,062
Turnover
+€371,759
Other operating income
-€33,103
Services and other goods
-€378,266
Depreciation
-€94,514
Other operating charges
+€286,277
Financial income
-€2,284
Financial charges
+€7,148
Taxes
-€42,339
Result 2025
€161,740
raises the resultlowers the result
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.
From operations
+€2.9m
Investment
-€334,311
Financing
-€2.5m
Cash 2024
€1.2m
From operations (derived)
+€2.9m
Net result for the year
+€161,740
Depreciation
+€959,860
Receivables within one year
+€2.1m
Deferred charges and accrued income
+€15,272
Provisions
-€9,816
Trade debts
-€161,596
Tax, wage and social debts
-€120,920
Accrued charges and deferred income
-€37,422
Investment (derived)
-€334,311
Investment in fixed assets (net)
-€334,311
Financing
-€2.5m
Debts after one year
-€1.5m
Current portion of long-term debt
-€1.0m
Cash 2025
€1.3m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €25,403,923 | €22,735,909 | -€2.7m | -10.5% |
| Fixed assets | 21/28 | €21,427,210 | €20,801,661 | -€625,549 | -2.9% |
| Tangible fixed assets | 22/27 | €21,427,210 | €20,801,661 | -€625,549 | -2.9% |
| Land and buildings | 22 | €10,703,110 | €10,073,099 | -€630,011 | -5.9% |
| Plant, machinery and equipment | 23 | €31,747 | €53,222 | +€21,475 | +67.6% |
| Other tangible fixed assets | 26 | €10,692,353 | €10,675,340 | -€17,013 | -0.2% |
| Current assets | 29/58 | €3,976,713 | €1,934,248 | -€2.0m | -51.4% |
| Amounts receivable within one year | 40/41 | €2,768,281 | €645,455 | -€2.1m | -76.7% |
| Trade receivables | 40 | €2,176,642 | €592,392 | -€1.6m | -72.8% |
| Other amounts receivable | 41 | €591,640 | €53,063 | -€538,576 | -91.0% |
| Cash at bank and in hand | 54/58 | €1,176,588 | €1,272,221 | +€95,634 | +8.1% |
| Deferred charges and accrued income | 490/1 | €31,844 | €16,572 | -€15,272 | -48.0% |
| Total equity and liabilities | 10/49 | €25,403,923 | €22,735,909 | -€2.7m | -10.5% |
| Equity | 10/15 | €21,816,352 | €21,978,092 | +€161,740 | +0.7% |
| Contributions | 10/11 | €506,926 | €506,926 | = | 0.0% |
| Capital | 10 | €506,926 | €506,926 | = | 0.0% |
| Issued capital | 100 | €506,926 | €506,926 | = | 0.0% |
| Reserves | 13 | €21,309,426 | €21,471,167 | +€161,740 | +0.8% |
| Non-distributable reserves | 130/1 | €50,693 | €50,693 | = | 0.0% |
| Legal reserve | 130 | €50,693 | €50,693 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,085,681 | €4,056,232 | -€29,449 | -0.7% |
| Distributable reserves | 133 | €17,173,052 | €17,364,242 | +€191,190 | +1.1% |
| Provisions and deferred taxes | 16 | €186,512 | €176,696 | -€9,816 | -5.3% |
| Deferred taxes | 168 | €186,512 | €176,696 | -€9,816 | -5.3% |
| Amounts payable | 17/49 | €3,401,058 | €581,121 | -€2.8m | -82.9% |
| Amounts payable after more than one year | 17 | €1,500,000 | - | -€1.5m | |
| Financial debts | 170/4 | €1,500,000 | - | -€1.5m | |
| Other loans | 174 | €1,500,000 | - | -€1.5m | |
| Amounts payable within one year | 42/48 | €1,656,520 | €374,004 | -€1.3m | -77.4% |
| Current portion of amounts payable after more than one year | 42 | €1,000,000 | - | -€1.0m | |
| Trade debts | 44 | €437,563 | €275,968 | -€161,596 | -36.9% |
| Suppliers | 440/4 | €437,563 | €275,968 | -€161,596 | -36.9% |
| Taxes, remuneration and social security | 45 | €218,957 | €98,037 | -€120,920 | -55.2% |
| Taxes | 450/3 | €218,957 | €98,037 | -€120,920 | -55.2% |
| Accrued charges and deferred income | 492/3 | €244,538 | €207,117 | -€37,422 | -15.3% |
| Operating income | 70/76A | €5,080,099 | €5,418,755 | +€338,656 | +6.7% |
| Turnover | 70 | €4,964,763 | €5,336,522 | +€371,759 | +7.5% |
| Other operating income | 74 | €115,336 | €82,233 | -€33,103 | -28.7% |
| Operating charges | 60/66A | €3,691,085 | €3,877,588 | +€186,503 | +5.1% |
| Services and other goods | 61 | €2,476,599 | €2,854,865 | +€378,266 | +15.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €865,346 | €959,860 | +€94,514 | +10.9% |
| Other operating charges | 640/8 | €349,140 | €62,863 | -€286,277 | -82.0% |
| Operating profit (loss) | 9901 | €1,389,014 | €1,541,167 | +€152,153 | +11.0% |
| Financial income | 75/76B | €2,550 | €266 | -€2,284 | -89.6% |
| Recurring financial income | 75 | €2,550 | €266 | -€2,284 | -89.6% |
| Other financial income | 752/9 | €2,550 | €266 | -€2,284 | -89.6% |
| Financial charges | 65/66B | €1,326,473 | €1,319,325 | -€7,148 | -0.5% |
| Recurring financial charges | 65 | €1,326,473 | €1,319,325 | -€7,148 | -0.5% |
| Debt charges | 650 | €1,324,550 | €1,317,939 | -€6,610 | -0.5% |
| Other financial charges | 652/9 | €1,923 | €1,385 | -€537 | -27.9% |
| Profit (loss) for the period before taxes | 9903 | €65,091 | €222,109 | +€157,017 | +241% |
| Transfer from deferred taxes | 780 | €9,816 | €9,816 | = | 0.0% |
| Income taxes | 67/77 | €27,846 | €70,185 | +€42,339 | +152% |
| Taxes | 670/3 | €27,852 | €70,185 | +€42,333 | +152% |
| Tax adjustments and reversals of tax provisions | 77 | €6 | - | -€6 | |
| Profit (loss) for the period | 9904 | €47,062 | €161,740 | +€114,679 | +244% |
| Transfer from tax-exempt reserves | 789 | €29,449 | €29,449 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €76,511 | €191,190 | +€114,679 | +150% |
Next steps
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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 1 November 2026 via checked.be.