FREROT'S CAR: what changed
What changed
FREROT'S CAR
NACE 95.311, General maintenance and repair of cars and light vans (up to 3.5 tonnes)
filed annual accounts (NBB)
Net result for the year
€170,331
2024 · €13,440+€156,891
Equity
€134,385
2024 · -€35,947+€170,331
Cash
-
2024 · €0
Balance sheet total
€542,854
2024 · €344,471+€198,382
Largest movements
Assets
- Deferred charges and accrued income +€258,568
up €258,568 (+2,627%), from €9,841 to €268,409
- Receivables within one year -€28,997
down €28,997 (-58.2%), from €49,802 to €20,805
of which Trade receivables: -€19,208
- Tangible fixed assets -€26,131
down €26,131 (-9.7%), from €269,794 to €243,663
of which Land and buildings: -€18,582
Equity and liabilities
- Profit (loss) carried forward +€124,491
up €124,491, from -€124,491 to €0
- Reserves +€45,841
up €45,841 (+65.5%), from €69,952 to €115,793
of which Distributable reserves: +€53,991
- Tax, wage and social debts +€42,982
up €42,982 (+1,273%), from €3,375 to €46,357
of which Taxes: +€35,055
- Debts after one year -€22,981
down €22,981 (-9.5%), from €241,484 to €218,503
- Trade debts +€12,893
up €12,893 (+20.4%), from €63,071 to €75,964
Income statement
- Gross operating margin +€191,730
up €191,730 (+348%), from €55,097 to €246,827
- Taxes +€35,244
up €35,244 (+6,710%), from €525 to €35,769
- Write-downs +€4,349
up €4,349, from -€1,609 to €2,740
- Other operating charges -€2,568
down €2,568 (-26.4%), from €9,743 to €7,175
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
€13,440
Gross operating margin
+€191,730
Depreciation
+€303
Write-downs
-€4,349
Other operating charges
+€2,568
Financial income
-€5
Financial charges
+€1,889
Taxes
-€35,244
Result 2025
€170,331
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
+€19,947
Investment
+€3,064
Financing
-€23,011
Cash 2024
€0
From operations (derived)
+€19,947
Net result for the year
+€170,331
Depreciation
+€23,067
Stocks and contracts
+€5,057
Receivables within one year
+€28,997
Deferred charges and accrued income
-€258,568
Provisions
-€3,331
Trade debts
+€12,893
Tax, wage and social debts
+€42,982
Accrued charges and deferred income
-€1,483
Investment (derived)
+€3,064
Investment in fixed assets (net)
+€3,064
Financing
-€23,011
Debts after one year
-€22,981
Current portion of long-term debt
+€901
Short-term financial debts
-€931
Cash 2025
€0
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €344,471 | €542,854 | +€198,382 | +57.6% |
| Fixed assets | 21/28 | €269,918 | €243,787 | -€26,131 | -9.7% |
| Tangible fixed assets | 22/27 | €269,794 | €243,663 | -€26,131 | -9.7% |
| Land and buildings | 22 | €211,360 | €192,778 | -€18,582 | -8.8% |
| Plant, machinery and equipment | 23 | €57,245 | €50,885 | -€6,361 | -11.1% |
| Furniture and vehicles | 24 | €1,188 | €0 | -€1,188 | -100% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €124 | €124 | = | 0.0% |
| Current assets | 29/58 | €74,553 | €299,067 | +€224,514 | +301% |
| Stocks and contracts in progress | 3 | €14,910 | €9,853 | -€5,057 | -33.9% |
| Stocks | 30/36 | €14,910 | €9,853 | -€5,057 | -33.9% |
| Amounts receivable within one year | 40/41 | €49,802 | €20,805 | -€28,997 | -58.2% |
| Trade receivables | 40 | €38,896 | €19,687 | -€19,208 | -49.4% |
| Other amounts receivable | 41 | €10,906 | €1,117 | -€9,788 | -89.8% |
| Cash at bank and in hand | 54/58 | €0 | - | = | |
| Deferred charges and accrued income | 490/1 | €9,841 | €268,409 | +€258,568 | +2,627% |
| Total equity and liabilities | 10/49 | €344,471 | €542,854 | +€198,382 | +57.6% |
| Equity | 10/15 | -€35,947 | €134,385 | +€170,331 | |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €69,952 | €115,793 | +€45,841 | +65.5% |
| Tax-exempt reserves | 132 | €69,082 | €60,932 | -€8,151 | -11.8% |
| Distributable reserves | 133 | €870 | €54,861 | +€53,991 | +6,206% |
| Profit (loss) carried forward | 14 | -€124,491 | €0 | +€124,491 | |
| Provisions and deferred taxes | 16 | €23,014 | €19,684 | -€3,331 | -14.5% |
| Deferred taxes | 168 | €23,014 | €19,684 | -€3,331 | -14.5% |
| Amounts payable | 17/49 | €357,403 | €388,785 | +€31,382 | +8.8% |
| Amounts payable after more than one year | 17 | €241,484 | €218,503 | -€22,981 | -9.5% |
| Financial debts | 170/4 | €241,484 | €218,503 | -€22,981 | -9.5% |
| Amounts payable within one year | 42/48 | €113,548 | €169,393 | +€55,845 | +49.2% |
| Current portion of amounts payable after more than one year | 42 | €22,080 | €22,981 | +€901 | +4.1% |
| Financial debts | 43 | €25,021 | €24,091 | -€931 | -3.7% |
| Credit institutions | 430/8 | €25,021 | €24,091 | -€931 | -3.7% |
| Trade debts | 44 | €63,071 | €75,964 | +€12,893 | +20.4% |
| Suppliers | 440/4 | €63,071 | €75,964 | +€12,893 | +20.4% |
| Taxes, remuneration and social security | 45 | €3,375 | €46,357 | +€42,982 | +1,273% |
| Taxes | 450/3 | €3,057 | €38,112 | +€35,055 | +1,147% |
| Remuneration and social security | 454/9 | €318 | €8,245 | +€7,927 | +2,491% |
| Accrued charges and deferred income | 492/3 | €2,372 | €889 | -€1,483 | -62.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,370 | €23,067 | -€303 | -1.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,609 | €2,740 | +€4,349 | |
| Other operating charges | 640/8 | €9,743 | €7,175 | -€2,568 | -26.4% |
| Gross operating margin | 9900 | €55,097 | €246,827 | +€191,730 | +348% |
| Operating profit (loss) | 9901 | €23,593 | €213,844 | +€190,251 | +806% |
| Financial income | 75/76B | €5 | €0 | -€5 | -100% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -100% |
| Financial charges | 65/66B | €12,963 | €11,075 | -€1,889 | -14.6% |
| Recurring financial charges | 65 | €12,963 | €11,075 | -€1,889 | -14.6% |
| Profit (loss) for the period before taxes | 9903 | €10,635 | €202,770 | +€192,135 | +1,807% |
| Transfer from deferred taxes | 780 | €3,331 | €3,331 | = | 0.0% |
| Income taxes | 67/77 | €525 | €35,769 | +€35,244 | +6,710% |
| Profit (loss) for the period | 9904 | €13,440 | €170,331 | +€156,891 | +1,167% |
| Transfer from tax-exempt reserves | 789 | €8,151 | €8,151 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €21,591 | €178,482 | +€156,891 | +727% |
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 2 November 2026 via checked.be.