FREROTS AND CO: 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.
FREROTS AND CO
Largest movements
- Cash -€95
down €95 (-3.3%), from €2,893 to €2,798
mainly Net result for the year (-€1,219)
- Profit (loss) carried forward -€1,219
down €1,219 (-1,140%), from -€107 to -€1,326
- Trade debts +€1,124
new in 2025: €1,124
- Gross operating margin -€1,074
new in 2025: -€1,074
- Other operating charges +€50
new in 2025: €50
- Financial charges -€12
down €12 (-11.2%), from €107 to €95
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 | €2,893 | €2,798 | -€95 | -3.3% |
| Current assets | 29/58 | €2,893 | €2,798 | -€95 | -3.3% |
| Cash at bank and in hand | 54/58 | €2,893 | €2,798 | -€95 | -3.3% |
| Total equity and liabilities | 10/49 | €2,893 | €2,798 | -€95 | -3.3% |
| Equity | 10/15 | €2,893 | €1,674 | -€1,219 | -42.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€107 | -€1,326 | -€1,219 | -1,140% |
| Amounts payable | 17/49 | - | €1,124 | +€1,124 | |
| Amounts payable within one year | 42/48 | - | €1,124 | +€1,124 | |
| Trade debts | 44 | - | €1,124 | +€1,124 | |
| Suppliers | 440/4 | - | €1,124 | +€1,124 | |
| Other operating charges | 640/8 | - | €50 | +€50 | |
| Gross operating margin | 9900 | - | -€1,074 | -€1,074 | |
| Operating profit (loss) | 9901 | - | -€1,124 | -€1,124 | |
| Financial charges | 65/66B | €107 | €95 | -€12 | -11.2% |
| Recurring financial charges | 65 | €107 | €95 | -€12 | -11.2% |
| Profit (loss) for the period before taxes | 9903 | -€107 | -€1,219 | -€1,112 | -1,040% |
| Profit (loss) for the period | 9904 | -€107 | -€1,219 | -€1,112 | -1,040% |
| Profit (loss) for the period to be appropriated | 9905 | -€107 | -€1,219 | -€1,112 | -1,040% |
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 31 October 2026 via checked.be.