FRESH & CHEAP: 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.
FRESH & CHEAP
Largest movements
- Tangible fixed assets -€472
down €472 (-64.6%), from €731 to €259
- Trade debts -€2,923
down €2,923 (-28.6%), from €10,236 to €7,313
- Tax, wage and social debts +€1,623
up €1,623 (+170%), from €954 to €2,578
of which Taxes: +€1,153
- Reserves +€902
up €902 (+30.1%), from €2,999 to €3,901
of which Distributable reserves: +€902
- Gross operating margin +€6,642
up €6,642, from -€4,322 to €2,320
- Other operating charges -€428
down €428 (-47.5%), from €902 to €474
- Taxes +€314
new in 2025: €314
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 | €32,790 | €32,392 | -€397 | -1.2% |
| Fixed assets | 21/28 | €731 | €516 | -€215 | -29.4% |
| Tangible fixed assets | 22/27 | €731 | €259 | -€472 | -64.6% |
| Furniture and vehicles | 24 | €731 | €259 | -€472 | -64.6% |
| Financial fixed assets | 28 | - | €257 | +€257 | |
| Current assets | 29/58 | €32,059 | €31,876 | -€183 | -0.6% |
| Stocks and contracts in progress | 3 | €18,882 | €18,882 | = | 0.0% |
| Stocks | 30/36 | €18,882 | €18,882 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,337 | €1,337 | = | 0.0% |
| Trade receivables | 40 | €1,337 | €1,337 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €11,782 | €11,599 | -€183 | -1.6% |
| Deferred charges and accrued income | 490/1 | €58 | €58 | = | 0.0% |
| Total equity and liabilities | 10/49 | €32,790 | €32,392 | -€397 | -1.2% |
| Equity | 10/15 | €21,599 | €22,501 | +€902 | +4.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,999 | €3,901 | +€902 | +30.1% |
| Non-distributable reserves | 130/1 | €591 | €591 | = | 0.0% |
| Reserves not available under the articles | 1311 | €591 | €591 | = | 0.0% |
| Distributable reserves | 133 | €2,408 | €3,310 | +€902 | +37.5% |
| Amounts payable | 17/49 | €11,190 | €9,891 | -€1,300 | -11.6% |
| Amounts payable within one year | 42/48 | €11,190 | €9,891 | -€1,300 | -11.6% |
| Trade debts | 44 | €10,236 | €7,313 | -€2,923 | -28.6% |
| Suppliers | 440/4 | €10,236 | €7,313 | -€2,923 | -28.6% |
| Taxes, remuneration and social security | 45 | €954 | €2,578 | +€1,623 | +170% |
| Taxes | 450/3 | €954 | €2,107 | +€1,153 | +121% |
| Remuneration and social security | 454/9 | - | €471 | +€471 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €472 | €472 | = | 0.0% |
| Other operating charges | 640/8 | €902 | €474 | -€428 | -47.5% |
| Gross operating margin | 9900 | -€4,322 | €2,320 | +€6,642 | |
| Operating profit (loss) | 9901 | -€5,696 | €1,374 | +€7,070 | |
| Financial charges | 65/66B | €176 | €158 | -€18 | -10.4% |
| Recurring financial charges | 65 | €176 | €158 | -€18 | -10.4% |
| Profit (loss) for the period before taxes | 9903 | -€5,872 | €1,216 | +€7,088 | |
| Income taxes | 67/77 | - | €314 | +€314 | |
| Profit (loss) for the period | 9904 | -€5,872 | €902 | +€6,774 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,872 | €902 | +€6,774 |
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 20 October 2026 via checked.be.