FREMOZIA: what changed
What changed
FREMOZIA
NACE 43.332, Laying of wooden floor and wall coverings
filed annual accounts (NBB)
Net result for the year
€9,301
2024 · €12,639-€3,339
Equity
€118,657
2024 · €109,356+€9,301
Cash
€9,820
2024 · €3,714+€6,106
Balance sheet total
€404,082
2024 · €479,417-€75,335
Largest movements
Assets
- Receivables within one year -€55,967
down €55,967 (-88.3%), from €63,373 to €7,407
of which Trade receivables: -€32,423
- Tangible fixed assets -€23,458
down €23,458 (-5.8%), from €401,905 to €378,447
of which Land and buildings: -€21,386
- Cash +€6,106
up €6,106 (+164%), from €3,714 to €9,820
mainly Receivables within one year (+€55,967) and Depreciation (+€23,458)
Equity and liabilities
- Debts after one year -€38,910
down €38,910 (-15.7%), from €247,107 to €208,197
- Tax, wage and social debts -€25,148
down €25,148 (-95.8%), from €26,240 to €1,092
of which Remuneration and social security: -€22,468
- Trade debts -€18,636
down €18,636 (-96.7%), from €19,278 to €642
- Short-term financial debts -€18,393
down €18,393 (-100%), from €18,393 to €0
- Other debts +€16,309
up €16,309 (+93.7%), from €17,409 to €33,718
Income statement
- Staff costs +€2,987
up €2,987 (+2.4%), from €122,089 to €125,076
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€12,639
Gross operating margin
+€1,400
Staff costs
-€2,987
Depreciation
-€1,130
Other operating charges
+€456
Financial income
-€774
Financial charges
+€629
Taxes
-€933
Result 2025
€9,301
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€62,691
Investment
€0
Financing
-€56,585
Cash 2024
€3,714
From operations (derived)
+€62,691
Net result for the year
+€9,301
Depreciation
+€23,458
Stocks and contracts
+€1,515
Receivables within one year
+€55,967
Deferred charges and accrued income
+€500
Trade debts
-€18,636
Tax, wage and social debts
-€25,148
Other debts
+€16,309
Accrued charges and deferred income
-€575
Financing
-€56,585
Debts after one year
-€38,910
Current portion of long-term debt
+€717
Short-term financial debts
-€18,393
Cash 2025
€9,820
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €479,417 | €404,082 | -€75,335 | -15.7% |
| Fixed assets | 21/28 | €401,905 | €378,447 | -€23,458 | -5.8% |
| Tangible fixed assets | 22/27 | €401,905 | €378,447 | -€23,458 | -5.8% |
| Land and buildings | 22 | €398,155 | €376,769 | -€21,386 | -5.4% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €3,751 | €1,679 | -€2,072 | -55.2% |
| Current assets | 29/58 | €77,511 | €25,635 | -€51,877 | -66.9% |
| Stocks and contracts in progress | 3 | €6,558 | €5,043 | -€1,515 | -23.1% |
| Stocks | 30/36 | €6,558 | €5,043 | -€1,515 | -23.1% |
| Amounts receivable within one year | 40/41 | €63,373 | €7,407 | -€55,967 | -88.3% |
| Trade receivables | 40 | €36,449 | €4,026 | -€32,423 | -89.0% |
| Other amounts receivable | 41 | €26,924 | €3,381 | -€23,543 | -87.4% |
| Cash at bank and in hand | 54/58 | €3,714 | €9,820 | +€6,106 | +164% |
| Deferred charges and accrued income | 490/1 | €3,866 | €3,366 | -€500 | -12.9% |
| Total equity and liabilities | 10/49 | €479,417 | €404,082 | -€75,335 | -15.7% |
| Equity | 10/15 | €109,356 | €118,657 | +€9,301 | +8.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €110,345 | €110,345 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €108,490 | €108,490 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,389 | -€4,088 | +€9,301 | +69.5% |
| Amounts payable | 17/49 | €370,060 | €285,425 | -€84,635 | -22.9% |
| Amounts payable after more than one year | 17 | €247,107 | €208,197 | -€38,910 | -15.7% |
| Financial debts | 170/4 | €247,107 | €208,197 | -€38,910 | -15.7% |
| Amounts payable within one year | 42/48 | €119,513 | €74,362 | -€45,151 | -37.8% |
| Current portion of amounts payable after more than one year | 42 | €38,192 | €38,910 | +€717 | +1.9% |
| Financial debts | 43 | €18,393 | €0 | -€18,393 | -100% |
| Credit institutions | 430/8 | €18,393 | €0 | -€18,393 | -100% |
| Trade debts | 44 | €19,278 | €642 | -€18,636 | -96.7% |
| Suppliers | 440/4 | €19,278 | €642 | -€18,636 | -96.7% |
| Taxes, remuneration and social security | 45 | €26,240 | €1,092 | -€25,148 | -95.8% |
| Taxes | 450/3 | €3,773 | €1,092 | -€2,680 | -71.0% |
| Remuneration and social security | 454/9 | €22,468 | €0 | -€22,468 | -100% |
| Other amounts payable | 47/48 | €17,409 | €33,718 | +€16,309 | +93.7% |
| Accrued charges and deferred income | 492/3 | €3,441 | €2,866 | -€575 | -16.7% |
| Non-recurring operating income | 76A | €487 | €0 | -€487 | -100% |
| Remuneration, social security and pensions | 62 | €122,089 | €125,076 | +€2,987 | +2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,328 | €23,458 | +€1,130 | +5.1% |
| Other operating charges | 640/8 | €4,658 | €4,201 | -€456 | -9.8% |
| Gross operating margin | 9900 | €168,942 | €170,342 | +€1,400 | +0.8% |
| Operating profit (loss) | 9901 | €19,867 | €17,607 | -€2,261 | -11.4% |
| Financial income | 75/76B | €823 | €49 | -€774 | -94.0% |
| Recurring financial income | 75 | €823 | €49 | -€774 | -94.0% |
| Financial charges | 65/66B | €7,891 | €7,263 | -€629 | -8.0% |
| Recurring financial charges | 65 | €7,891 | €7,263 | -€629 | -8.0% |
| Profit (loss) for the period before taxes | 9903 | €12,799 | €10,393 | -€2,406 | -18.8% |
| Income taxes | 67/77 | €160 | €1,092 | +€933 | +584% |
| Profit (loss) for the period | 9904 | €12,639 | €9,301 | -€3,339 | -26.4% |
| Profit (loss) for the period to be appropriated | 9905 | €12,639 | €9,301 | -€3,339 | -26.4% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.