FREMONTA: 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.
FREMONTA
Largest movements
- Receivables within one year +€1.1m
up €1.1m (+31.2%), from €3.4m to €4.5m
of which Trade receivables: +€1.1m
- Cash +€55,613
up €55,613 (+8.3%), from €666,780 to €722,393
mainly Trade debts (+€898,228) and Net result for the year (+€164,370)
- Trade debts +€898,228
up €898,228 (+23.9%), from €3.8m to €4.7m
- Profit (loss) carried forward +€164,370
up €164,370 (+48.0%), from €342,201 to €506,571
- Tax, wage and social debts +€71,746
new in 2024: €71,746
of which Taxes: +€64,453
- Gross operating margin +€228,171
up €228,171 (+94.3%), from €241,986 to €470,157
- Staff costs +€164,093
up €164,093 (+322.3%), from €50,906 to €214,999
- Taxes +€16,429
up €16,429 (+31.9%), from €51,484 to €67,913
- Depreciation +€11,939
up €11,939 (+918.4%), from €1,300 to €13,239
- Other operating charges +€6,644
up €6,644 (+307.0%), from €2,164 to €8,808
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,105,687 | €5,247,402 | +€1.1m | +27.8% |
| Fixed assets | 21/28 | €15,411 | €31,920 | +€16,509 | +107.1% |
| Tangible fixed assets | 22/27 | €13,851 | €30,360 | +€16,509 | +119.2% |
| Furniture and vehicles | 24 | €13,851 | €30,360 | +€16,509 | +119.2% |
| Financial fixed assets | 28 | €1,560 | €1,560 | = | 0.0% |
| Current assets | 29/58 | €4,090,276 | €5,215,482 | +€1.1m | +27.5% |
| Amounts receivable within one year | 40/41 | €3,423,496 | €4,492,723 | +€1.1m | +31.2% |
| Trade receivables | 40 | €3,423,496 | €4,483,323 | +€1.1m | +31.0% |
| Other amounts receivable | 41 | - | €9,400 | +€9,400 | |
| Cash at bank and in hand | 54/58 | €666,780 | €722,393 | +€55,613 | +8.3% |
| Deferred charges and accrued income | 490/1 | - | €366 | +€366 | |
| Total equity and liabilities | 10/49 | €4,105,687 | €5,247,402 | +€1.1m | +27.8% |
| Equity | 10/15 | €347,201 | €511,571 | +€164,370 | +47.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | - | -€5,000 | |
| Issued capital | 100 | €5,000 | - | -€5,000 | |
| Profit (loss) carried forward | 14 | €342,201 | €506,571 | +€164,370 | +48.0% |
| Amounts payable | 17/49 | €3,758,486 | €4,735,831 | +€977,345 | +26.0% |
| Amounts payable within one year | 42/48 | €3,758,486 | €4,735,831 | +€977,345 | +26.0% |
| Trade debts | 44 | €3,758,486 | €4,656,714 | +€898,228 | +23.9% |
| Suppliers | 440/4 | €3,758,486 | €4,656,714 | +€898,228 | +23.9% |
| Taxes, remuneration and social security | 45 | - | €71,746 | +€71,746 | |
| Taxes | 450/3 | - | €64,453 | +€64,453 | |
| Remuneration and social security | 454/9 | - | €7,293 | +€7,293 | |
| Other amounts payable | 47/48 | - | €7,371 | +€7,371 | |
| Remuneration, social security and pensions | 62 | €50,906 | €214,999 | +€164,093 | +322.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,300 | €13,239 | +€11,939 | +918.4% |
| Other operating charges | 640/8 | €2,164 | €8,808 | +€6,644 | +307.0% |
| Gross operating margin | 9900 | €241,986 | €470,157 | +€228,171 | +94.3% |
| Operating profit (loss) | 9901 | €187,616 | €233,111 | +€45,495 | +24.2% |
| Financial income | 75/76B | €2,002 | - | -€2,002 | |
| Recurring financial income | 75 | €2,002 | - | -€2,002 | |
| Financial charges | 65/66B | €1,352 | €828 | -€524 | -38.8% |
| Recurring financial charges | 65 | €1,352 | €828 | -€524 | -38.8% |
| Profit (loss) for the period before taxes | 9903 | €188,266 | €232,283 | +€44,017 | +23.4% |
| Income taxes | 67/77 | €51,484 | €67,913 | +€16,429 | +31.9% |
| Profit (loss) for the period | 9904 | €136,782 | €164,370 | +€27,588 | +20.2% |
| Profit (loss) for the period to be appropriated | 9905 | €136,782 | €164,370 | +€27,588 | +20.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.