FreMo Consult: 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.
FreMo Consult
Largest movements
- Cash +€10,666
up €10,666 (+289%), from €3,697 to €14,362
mainly Other debts (+€72,074) and Net result for the year (+€17,135)
- Current investments +€5,000
up €5,000 (+9.1%), from €55,000 to €60,000
- Receivables within one year -€1,022
down €1,022 (-9.9%), from €10,279 to €9,257
of which Other amounts receivable: -€1,476
- Other debts +€72,074
new in 2025: €72,074
- Profit (loss) carried forward -€63,138
no longer reported in 2025 (was €63,138)
- Tax, wage and social debts +€4,964
up €4,964 (+58.8%), from €8,443 to €13,407
- Gross operating margin -€11,243
down €11,243 (-32.5%), from €34,605 to €23,362
- Taxes -€2,731
down €2,731 (-34.8%), from €7,857 to €5,126
- Depreciation +€606
up €606 (+1,564%), from €39 to €645
- Other operating charges +€492
up €492 (+121%), from €407 to €899
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 | €75,622 | €89,916 | +€14,294 | +18.9% |
| Fixed assets | 21/28 | €5,767 | €5,122 | -€645 | -11.2% |
| Tangible fixed assets | 22/27 | €5,767 | €5,122 | -€645 | -11.2% |
| Other tangible fixed assets | 26 | €5,767 | €5,122 | -€645 | -11.2% |
| Current assets | 29/58 | €69,855 | €84,793 | +€14,939 | +21.4% |
| Amounts receivable within one year | 40/41 | €10,279 | €9,257 | -€1,022 | -9.9% |
| Trade receivables | 40 | €8,803 | €9,257 | +€454 | +5.2% |
| Other amounts receivable | 41 | €1,476 | - | -€1,476 | |
| Current investments | 50/53 | €55,000 | €60,000 | +€5,000 | +9.1% |
| Cash at bank and in hand | 54/58 | €3,697 | €14,362 | +€10,666 | +289% |
| Deferred charges and accrued income | 490/1 | €879 | €1,175 | +€296 | +33.6% |
| Total equity and liabilities | 10/49 | €75,622 | €89,916 | +€14,294 | +18.9% |
| Equity | 10/15 | €66,138 | €3,000 | -€63,138 | -95.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €63,138 | - | -€63,138 | |
| Amounts payable | 17/49 | €9,484 | €86,916 | +€77,431 | +816% |
| Amounts payable within one year | 42/48 | €9,484 | €86,916 | +€77,431 | +816% |
| Trade debts | 44 | €1,041 | €1,434 | +€394 | +37.9% |
| Suppliers | 440/4 | €1,041 | €1,434 | +€394 | +37.9% |
| Taxes, remuneration and social security | 45 | €8,443 | €13,407 | +€4,964 | +58.8% |
| Taxes | 450/3 | €8,443 | €13,407 | +€4,964 | +58.8% |
| Other amounts payable | 47/48 | - | €72,074 | +€72,074 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39 | €645 | +€606 | +1,564% |
| Other operating charges | 640/8 | €407 | €899 | +€492 | +121% |
| Gross operating margin | 9900 | €34,605 | €23,362 | -€11,243 | -32.5% |
| Operating profit (loss) | 9901 | €34,159 | €21,818 | -€12,341 | -36.1% |
| Financial income | 75/76B | €1,191 | €935 | -€256 | -21.5% |
| Recurring financial income | 75 | €1,191 | €935 | -€256 | -21.5% |
| Financial charges | 65/66B | €808 | €492 | -€316 | -39.1% |
| Recurring financial charges | 65 | €808 | €492 | -€316 | -39.1% |
| Profit (loss) for the period before taxes | 9903 | €34,542 | €22,261 | -€12,281 | -35.6% |
| Income taxes | 67/77 | €7,857 | €5,126 | -€2,731 | -34.8% |
| Profit (loss) for the period | 9904 | €26,685 | €17,135 | -€9,550 | -35.8% |
| Profit (loss) for the period to be appropriated | 9905 | €26,685 | €17,135 | -€9,550 | -35.8% |
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 26 October 2026 via checked.be.