FREMOLUC: 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.
What changed
FREMOLUC
NACE 56.301, Cafés and bars
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€779,689
2024 · €898,052-€118,363
Equity
€8.9m
2024 · €8.2m+€779,236
Cash
€892,862
2024 · €356,241+€536,621
Balance sheet total
€12.7m
2024 · €12.6m+€162,555
Largest movements
Assets
- Tangible fixed assets -€599,168
down €599,168 (-6.8%), from €8.8m to €8.2m
of which Land and buildings: -€605,091
- Cash +€536,621
up €536,621 (+150.6%), from €356,241 to €892,862
mainly Net result for the year (+€779,689) and Depreciation (+€644,085)
- Current investments +€170,189
up €170,189 (+6.3%), from €2.7m to €2.9m
Equity and liabilities
- Reserves +€779,689
up €779,689 (+9.7%), from €8.0m to €8.8m
of which Distributable reserves: +€930,813
- Debts after one year -€679,713
down €679,713 (-31.0%), from €2.2m to €1.5m
Income statement
- Other operating charges +€148,231
up €148,231 (+239.9%), from €61,777 to €210,008
- Gross operating margin -€70,039
down €70,039 (-3.4%), from €2.0m to €2.0m
- Taxes -€51,659
down €51,659 (-15.3%), from €338,232 to €286,572
- Financial income +€40,754
up €40,754 (+37.7%), from €108,039 to €148,793
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.
Result 2024
€898,052
Gross operating margin
-€70,039
Staff costs
+€5,662
Depreciation
-€4,636
Other operating charges
-€148,231
Financial income
+€40,754
Financial charges
+€6,468
Taxes
+€51,659
Result 2025
€779,689
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.
From operations
+€1.4m
Investment
-€215,106
Financing
-€676,782
Cash 2024
€356,241
From operations (derived)
+€1.4m
Net result for the year
+€779,689
Depreciation
+€644,085
Smaller working-capital items
+€248
Receivables within one year
-€47,960
Deferred charges and accrued income
-€7,050
Provisions
-€50,526
Trade debts
+€69,730
Tax, wage and social debts
-€6,697
Other debts
+€43,730
Accrued charges and deferred income
+€3,260
Investment (derived)
-€215,106
Investment in fixed assets (net)
-€44,917
Current investments
-€170,189
Financing
-€676,782
Debts after one year
-€679,713
Current portion of long-term debt
+€3,384
Contributions, distributions and other
-€453
Cash 2025
€892,862
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,578,456 | €12,741,010 | +€162,555 | +1.3% |
| Fixed assets | 21/28 | €9,432,925 | €8,833,757 | -€599,168 | -6.4% |
| Tangible fixed assets | 22/27 | €8,831,585 | €8,232,417 | -€599,168 | -6.8% |
| Land and buildings | 22 | €8,741,352 | €8,136,261 | -€605,091 | -6.9% |
| Plant, machinery and equipment | 23 | €62,579 | €76,615 | +€14,036 | +22.4% |
| Furniture and vehicles | 24 | €27,655 | €19,542 | -€8,113 | -29.3% |
| Financial fixed assets | 28 | €601,339 | €601,339 | = | 0.0% |
| Current assets | 29/58 | €3,145,531 | €3,907,254 | +€761,723 | +24.2% |
| Stocks and contracts in progress | 3 | €60,905 | €60,807 | -€98 | -0.2% |
| Stocks | 30/36 | €60,905 | €60,807 | -€98 | -0.2% |
| Amounts receivable within one year | 40/41 | €17,773 | €65,733 | +€47,960 | +269.8% |
| Trade receivables | 40 | €11,929 | €3,468 | -€8,461 | -70.9% |
| Other amounts receivable | 41 | €5,845 | €62,265 | +€56,421 | +965.3% |
| Current investments | 50/53 | €2,680,813 | €2,851,002 | +€170,189 | +6.3% |
| Cash at bank and in hand | 54/58 | €356,241 | €892,862 | +€536,621 | +150.6% |
| Deferred charges and accrued income | 490/1 | €29,799 | €36,849 | +€7,050 | +23.7% |
| Total equity and liabilities | 10/49 | €12,578,456 | €12,741,010 | +€162,555 | +1.3% |
| Equity | 10/15 | €8,157,288 | €8,936,524 | +€779,236 | +9.6% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Capital | 10 | €150,000 | €150,000 | = | 0.0% |
| Issued capital | 100 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €8,005,891 | €8,785,580 | +€779,689 | +9.7% |
| Non-distributable reserves | 130/1 | €15,000 | €15,000 | = | 0.0% |
| Legal reserve | 130 | €15,000 | €15,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,634,105 | €1,482,981 | -€151,124 | -9.2% |
| Distributable reserves | 133 | €6,356,786 | €7,287,599 | +€930,813 | +14.6% |
| Investment grants | 15 | €1,397 | €944 | -€453 | -32.4% |
| Provisions and deferred taxes | 16 | €545,167 | €494,642 | -€50,526 | -9.3% |
| Deferred taxes | 168 | €545,167 | €494,642 | -€50,526 | -9.3% |
| Amounts payable | 17/49 | €3,876,000 | €3,309,845 | -€566,155 | -14.6% |
| Amounts payable after more than one year | 17 | €2,194,743 | €1,515,030 | -€679,713 | -31.0% |
| Financial debts | 170/4 | €2,194,743 | €1,515,030 | -€679,713 | -31.0% |
| Amounts payable within one year | 42/48 | €1,618,851 | €1,729,148 | +€110,298 | +6.8% |
| Current portion of amounts payable after more than one year | 42 | €676,329 | €679,713 | +€3,384 | +0.5% |
| Trade debts | 44 | €105,609 | €175,339 | +€69,730 | +66.0% |
| Suppliers | 440/4 | €105,609 | €175,339 | +€69,730 | +66.0% |
| Advances received on contracts in progress | 46 | - | €150 | +€150 | |
| Taxes, remuneration and social security | 45 | €19,454 | €12,757 | -€6,697 | -34.4% |
| Taxes | 450/3 | €8,730 | €2,646 | -€6,084 | -69.7% |
| Remuneration and social security | 454/9 | €10,723 | €10,111 | -€613 | -5.7% |
| Other amounts payable | 47/48 | €817,459 | €861,189 | +€43,730 | +5.3% |
| Accrued charges and deferred income | 492/3 | €62,407 | €65,667 | +€3,260 | +5.2% |
| Remuneration, social security and pensions | 62 | €178,714 | €173,052 | -€5,662 | -3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €639,449 | €644,085 | +€4,636 | +0.7% |
| Other operating charges | 640/8 | €61,777 | €210,008 | +€148,231 | +239.9% |
| Gross operating margin | 9900 | €2,038,758 | €1,968,719 | -€70,039 | -3.4% |
| Operating profit (loss) | 9901 | €1,158,819 | €941,575 | -€217,244 | -18.7% |
| Financial income | 75/76B | €108,039 | €148,793 | +€40,754 | +37.7% |
| Recurring financial income | 75 | €108,039 | €148,793 | +€40,754 | +37.7% |
| Financial charges | 65/66B | €81,100 | €74,632 | -€6,468 | -8.0% |
| Recurring financial charges | 65 | €81,100 | €74,632 | -€6,468 | -8.0% |
| Profit (loss) for the period before taxes | 9903 | €1,185,757 | €1,015,735 | -€170,022 | -14.3% |
| Transfer from deferred taxes | 780 | €50,526 | €50,526 | = | 0.0% |
| Income taxes | 67/77 | €338,232 | €286,572 | -€51,659 | -15.3% |
| Profit (loss) for the period | 9904 | €898,052 | €779,689 | -€118,363 | -13.2% |
| Transfer from tax-exempt reserves | 789 | €151,124 | €151,124 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,049,176 | €930,813 | -€118,363 | -11.3% |
Source: filed annual accounts (NBB), financial years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.