FREMICOM: 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.
FREMICOM
Largest movements
- Tangible fixed assets +€18,434
up €18,434 (+133%), from €13,864 to €32,299
of which Furniture and vehicles: +€21,814
- Receivables within one year +€12,627
up €12,627 (+22.7%), from €55,512 to €68,139
of which Trade receivables: +€20,233
- Cash -€6,531
down €6,531 (-2.5%), from €257,508 to €250,977
mainly Contributions, distributions and other (-€43,603) and Investment in fixed assets (net) (-€23,683)
- Reserves +€29,540
up €29,540 (+7.6%), from €388,848 to €418,388
- Tax, wage and social debts -€5,391
down €5,391 (-35.5%), from €15,181 to €9,789
- Gross operating margin -€10,434
down €10,434 (-8.7%), from €119,806 to €109,372
- Taxes -€2,443
down €2,443 (-7.1%), from €34,378 to €31,935
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 | €412,785 | €437,653 | +€24,868 | +6.0% |
| Fixed assets | 21/28 | €13,864 | €32,299 | +€18,434 | +133% |
| Tangible fixed assets | 22/27 | €13,864 | €32,299 | +€18,434 | +133% |
| Land and buildings | 22 | €12,660 | €9,280 | -€3,379 | -26.7% |
| Furniture and vehicles | 24 | €1,205 | €23,018 | +€21,814 | +1,811% |
| Current assets | 29/58 | €398,920 | €405,354 | +€6,434 | +1.6% |
| Amounts receivable after more than one year | 29 | €82,000 | €82,000 | = | 0.0% |
| Other amounts receivable | 291 | €82,000 | €82,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €55,512 | €68,139 | +€12,627 | +22.7% |
| Trade receivables | 40 | €327 | €20,559 | +€20,233 | +6,193% |
| Other amounts receivable | 41 | €55,185 | €47,579 | -€7,605 | -13.8% |
| Cash at bank and in hand | 54/58 | €257,508 | €250,977 | -€6,531 | -2.5% |
| Deferred charges and accrued income | 490/1 | €3,901 | €4,238 | +€337 | +8.6% |
| Total equity and liabilities | 10/49 | €412,785 | €437,653 | +€24,868 | +6.0% |
| Equity | 10/15 | €395,048 | €424,588 | +€29,540 | +7.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €388,848 | €418,388 | +€29,540 | +7.6% |
| Distributable reserves | 133 | €388,848 | €418,388 | +€29,540 | +7.6% |
| Amounts payable | 17/49 | €17,737 | €13,064 | -€4,672 | -26.3% |
| Amounts payable within one year | 42/48 | €17,737 | €13,064 | -€4,672 | -26.3% |
| Trade debts | 44 | €2,256 | €2,271 | +€15 | +0.7% |
| Suppliers | 440/4 | €2,256 | €2,271 | +€15 | +0.7% |
| Taxes, remuneration and social security | 45 | €15,181 | €9,789 | -€5,391 | -35.5% |
| Taxes | 450/3 | €15,181 | €9,789 | -€5,391 | -35.5% |
| Other amounts payable | 47/48 | €300 | €1,004 | +€704 | +235% |
| Non-recurring operating income | 76A | €131 | €157 | +€27 | +20.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,479 | €5,249 | +€770 | +17.2% |
| Other operating charges | 640/8 | €714 | €525 | -€189 | -26.5% |
| Gross operating margin | 9900 | €119,806 | €109,372 | -€10,434 | -8.7% |
| Operating profit (loss) | 9901 | €114,613 | €103,598 | -€11,015 | -9.6% |
| Financial income | 75/76B | €3,453 | €3,544 | +€91 | +2.6% |
| Recurring financial income | 75 | €3,453 | €3,544 | +€91 | +2.6% |
| Financial charges | 65/66B | €2,807 | €2,064 | -€743 | -26.5% |
| Recurring financial charges | 65 | €2,807 | €2,064 | -€743 | -26.5% |
| Profit (loss) for the period before taxes | 9903 | €115,258 | €105,078 | -€10,181 | -8.8% |
| Income taxes | 67/77 | €34,378 | €31,935 | -€2,443 | -7.1% |
| Profit (loss) for the period | 9904 | €80,881 | €73,143 | -€7,738 | -9.6% |
| Profit (loss) for the period to be appropriated | 9905 | €80,881 | €73,143 | -€7,738 | -9.6% |
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 18 October 2026 via checked.be.