FREMINA: 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.
FREMINA
Largest movements
- Cash +€386,531
up €386,531 (+435.5%), from €88,749 to €475,280
mainly Net result for the year (+€212,046) and Current investments (+€100,000)
- Current investments -€100,000
no longer reported in 2025 (was €100,000)
- Tangible fixed assets -€71,838
down €71,838 (-13.6%), from €528,402 to €456,564
- Profit (loss) carried forward +€212,046
up €212,046 (+15.8%), from -€1.3m to -€1.1m
- Gross operating margin +€200,838
up €200,838 (+645.3%), from €31,125 to €231,963
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 | €735,069 | €950,501 | +€215,431 | +29.3% |
| Fixed assets | 21/28 | €528,990 | €457,152 | -€71,838 | -13.6% |
| Tangible fixed assets | 22/27 | €528,402 | €456,564 | -€71,838 | -13.6% |
| Land and buildings | 22 | €528,402 | €456,564 | -€71,838 | -13.6% |
| Financial fixed assets | 28 | €589 | €589 | = | 0.0% |
| Current assets | 29/58 | €206,079 | €493,349 | +€287,269 | +139.4% |
| Amounts receivable within one year | 40/41 | €4,527 | €4,258 | -€269 | -5.9% |
| Other amounts receivable | 41 | €4,527 | €4,258 | -€269 | -5.9% |
| Current investments | 50/53 | €100,000 | - | -€100,000 | |
| Cash at bank and in hand | 54/58 | €88,749 | €475,280 | +€386,531 | +435.5% |
| Deferred charges and accrued income | 490/1 | €12,803 | €13,810 | +€1,007 | +7.9% |
| Total equity and liabilities | 10/49 | €735,069 | €950,501 | +€215,431 | +29.3% |
| Equity | 10/15 | €97,981 | €310,027 | +€212,046 | +216.4% |
| Contributions | 10/11 | €1,439,046 | €1,439,046 | = | 0.0% |
| Capital | 10 | €1,439,046 | €1,439,046 | = | 0.0% |
| Issued capital | 100 | €1,439,046 | €1,439,046 | = | 0.0% |
| Reserves | 13 | €1,915 | €1,915 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,915 | €1,915 | = | 0.0% |
| Legal reserve | 130 | €1,915 | €1,915 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,342,981 | -€1,130,935 | +€212,046 | +15.8% |
| Amounts payable | 17/49 | €637,089 | €640,474 | +€3,385 | +0.5% |
| Amounts payable within one year | 42/48 | €635,089 | €638,474 | +€3,385 | +0.5% |
| Trade debts | 44 | €5,089 | €8,474 | +€3,385 | +66.5% |
| Suppliers | 440/4 | €5,089 | €8,474 | +€3,385 | +66.5% |
| Other amounts payable | 47/48 | €630,000 | €630,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €2,000 | €2,000 | = | 0.0% |
| Non-recurring operating income | 76A | - | €249,921 | +€249,921 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,070 | €6,759 | -€311 | -4.4% |
| Other operating charges | 640/8 | €11,700 | €13,458 | +€1,759 | +15.0% |
| Gross operating margin | 9900 | €31,125 | €231,963 | +€200,838 | +645.3% |
| Operating profit (loss) | 9901 | €12,356 | €211,746 | +€199,390 | +1613.7% |
| Financial income | 75/76B | €895 | €626 | -€269 | -30.0% |
| Recurring financial income | 75 | €895 | €626 | -€269 | -30.0% |
| Financial charges | 65/66B | €408 | €326 | -€82 | -20.1% |
| Recurring financial charges | 65 | €408 | €326 | -€82 | -20.1% |
| Profit (loss) for the period before taxes | 9903 | €12,843 | €212,046 | +€199,203 | +1551.1% |
| Profit (loss) for the period | 9904 | €12,843 | €212,046 | +€199,203 | +1551.1% |
| Profit (loss) for the period to be appropriated | 9905 | €12,843 | €212,046 | +€199,203 | +1551.1% |
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 7 October 2026 via checked.be.