FRESH CONCEPTS: 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 CONCEPTS
Largest movements
- Cash +€40,784
up €40,784 (+23.9%), from €170,688 to €211,472
mainly Other debts (+€31,914) and Tax, wage and social debts (+€14,234)
- Receivables within one year +€29,604
up €29,604 (+56.7%), from €52,192 to €81,796
of which Trade receivables: +€33,141
- Tangible fixed assets -€11,326
down €11,326 (-29.9%), from €37,875 to €26,549
- Other debts +€31,914
up €31,914 (+27.8%), from €114,925 to €146,839
- Tax, wage and social debts +€14,234
up €14,234 (+377%), from €3,773 to €18,007
of which Taxes: +€11,848
- Reserves +€12,345
up €12,345 (+9.8%), from €125,752 to €138,098
of which Distributable reserves: +€12,345
- Gross operating margin +€27,082
up €27,082 (+5,705%), from €475 to €27,556
- Depreciation +€1,934
up €1,934 (+20.6%), from €9,392 to €11,326
- Taxes +€1,525
up €1,525 (+415%), from €368 to €1,892
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 | €261,505 | €320,852 | +€59,347 | +22.7% |
| Fixed assets | 21/28 | €37,875 | €26,549 | -€11,326 | -29.9% |
| Tangible fixed assets | 22/27 | €37,875 | €26,549 | -€11,326 | -29.9% |
| Furniture and vehicles | 24 | €37,875 | €26,549 | -€11,326 | -29.9% |
| Current assets | 29/58 | €223,630 | €294,304 | +€70,673 | +31.6% |
| Amounts receivable within one year | 40/41 | €52,192 | €81,796 | +€29,604 | +56.7% |
| Trade receivables | 40 | €48,047 | €81,188 | +€33,141 | +69.0% |
| Other amounts receivable | 41 | €4,145 | €608 | -€3,537 | -85.3% |
| Cash at bank and in hand | 54/58 | €170,688 | €211,472 | +€40,784 | +23.9% |
| Deferred charges and accrued income | 490/1 | €750 | €1,035 | +€285 | +38.0% |
| Total equity and liabilities | 10/49 | €261,505 | €320,852 | +€59,347 | +22.7% |
| Equity | 10/15 | €138,252 | €150,598 | +€12,345 | +8.9% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €125,752 | €138,098 | +€12,345 | +9.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €123,892 | €136,238 | +€12,345 | +10.0% |
| Amounts payable | 17/49 | €123,253 | €170,255 | +€47,002 | +38.1% |
| Amounts payable within one year | 42/48 | €123,253 | €170,255 | +€47,002 | +38.1% |
| Trade debts | 44 | €4,555 | €5,409 | +€855 | +18.8% |
| Suppliers | 440/4 | €4,555 | €5,409 | +€855 | +18.8% |
| Taxes, remuneration and social security | 45 | €3,773 | €18,007 | +€14,234 | +377% |
| Taxes | 450/3 | €3,773 | €15,622 | +€11,848 | +314% |
| Remuneration and social security | 454/9 | €0 | €2,385 | +€2,385 | |
| Other amounts payable | 47/48 | €114,925 | €146,839 | +€31,914 | +27.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €22,624 | +€22,624 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,392 | €11,326 | +€1,934 | +20.6% |
| Other operating charges | 640/8 | €1,881 | €1,878 | -€3 | -0.1% |
| Gross operating margin | 9900 | €475 | €27,556 | +€27,082 | +5,705% |
| Operating profit (loss) | 9901 | -€10,798 | €14,352 | +€25,150 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €110 | €115 | +€5 | +4.3% |
| Recurring financial charges | 65 | €110 | €115 | +€5 | +4.3% |
| Profit (loss) for the period before taxes | 9903 | -€10,908 | €14,237 | +€25,146 | |
| Income taxes | 67/77 | €368 | €1,892 | +€1,525 | +415% |
| Profit (loss) for the period | 9904 | -€11,276 | €12,345 | +€23,621 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,276 | €12,345 | +€23,621 |
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.