Fresh Corner: what changed
Two fiscal 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 Corner
Largest movements
- Tangible fixed assets -€1,071
no longer reported in 2025 (was €1,071)
- Cash -€560
down €560 (-37.9%), from €1,479 to €919
mainly Net result for the year (-€23,997) and Trade debts (-€4,832)
- Deferred charges and accrued income -€507
down €507 (-48.2%), from €1,050 to €544
- Receivables within one year -€345
down €345 (-9.6%), from €3,600 to €3,255
- Stocks and contracts +€150
up €150 (+8.7%), from €1,720 to €1,871
- Other debts +€26,220
up €26,220 (+53.4%), from €49,110 to €75,329
- Profit (loss) carried forward -€23,997
down €23,997 (-21.1%), from -€113,633 to -€137,630
- Trade debts -€4,832
down €4,832 (-51.7%), from €9,348 to €4,516
- Tax, wage and social debts +€277
up €277 (+9.2%), from €3,006 to €3,284
of which Remuneration and social security: +€414
- Gross operating margin -€37,273
down €37,273 (-92.2%), from €40,426 to €3,153
- Staff costs -€9,225
down €9,225 (-30.1%), from €30,632 to €21,407
- Financial charges -€1,541
down €1,541 (-33.0%), from €4,663 to €3,122
- Depreciation -€923
down €923 (-46.3%), from €1,994 to €1,071
- Other operating charges +€686
up €686 (+77.1%), from €889 to €1,575
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.
Cash bridge derived
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 | €9,831 | €7,499 | -€2,332 | -23.7% |
| Fixed assets | 21/28 | €1,981 | €910 | -€1,071 | -54.1% |
| Tangible fixed assets | 22/27 | €1,071 | - | -€1,071 | |
| Plant, machinery and equipment | 23 | €1,071 | - | -€1,071 | |
| Financial fixed assets | 28 | €910 | €910 | = | 0.0% |
| Current assets | 29/58 | €7,850 | €6,589 | -€1,261 | -16.1% |
| Stocks and contracts in progress | 3 | €1,720 | €1,871 | +€150 | +8.7% |
| Stocks | 30/36 | €1,720 | €1,871 | +€150 | +8.7% |
| Amounts receivable within one year | 40/41 | €3,600 | €3,255 | -€345 | -9.6% |
| Trade receivables | 40 | €3,600 | €3,255 | -€345 | -9.6% |
| Cash at bank and in hand | 54/58 | €1,479 | €919 | -€560 | -37.9% |
| Deferred charges and accrued income | 490/1 | €1,050 | €544 | -€507 | -48.2% |
| Total equity and liabilities | 10/49 | €9,831 | €7,499 | -€2,332 | -23.7% |
| Equity | 10/15 | -€51,633 | -€75,630 | -€23,997 | -46.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€113,633 | -€137,630 | -€23,997 | -21.1% |
| Amounts payable | 17/49 | €61,464 | €83,129 | +€21,665 | +35.2% |
| Amounts payable within one year | 42/48 | €61,464 | €83,129 | +€21,665 | +35.2% |
| Trade debts | 44 | €9,348 | €4,516 | -€4,832 | -51.7% |
| Suppliers | 440/4 | €9,348 | €4,516 | -€4,832 | -51.7% |
| Taxes, remuneration and social security | 45 | €3,006 | €3,284 | +€277 | +9.2% |
| Taxes | 450/3 | €1,984 | €1,848 | -€136 | -6.9% |
| Remuneration and social security | 454/9 | €1,022 | €1,436 | +€414 | +40.5% |
| Other amounts payable | 47/48 | €49,110 | €75,329 | +€26,220 | +53.4% |
| Remuneration, social security and pensions | 62 | €30,632 | €21,407 | -€9,225 | -30.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,994 | €1,071 | -€923 | -46.3% |
| Other operating charges | 640/8 | €889 | €1,575 | +€686 | +77.1% |
| Gross operating margin | 9900 | €40,426 | €3,153 | -€37,273 | -92.2% |
| Operating profit (loss) | 9901 | €6,911 | -€20,900 | -€27,811 | |
| Financial income | 75/76B | €200 | €25 | -€175 | -87.4% |
| Recurring financial income | 75 | €200 | €25 | -€175 | -87.4% |
| Financial charges | 65/66B | €4,663 | €3,122 | -€1,541 | -33.0% |
| Recurring financial charges | 65 | €4,663 | €3,122 | -€1,541 | -33.0% |
| Profit (loss) for the period before taxes | 9903 | €2,448 | -€23,997 | -€26,445 | |
| Profit (loss) for the period | 9904 | €2,448 | -€23,997 | -€26,445 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,448 | -€23,997 | -€26,445 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.