FRESH INTEGRAL COMMUNICATION: 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 INTEGRAL COMMUNICATION
Largest movements
- Receivables within one year +€167,582
up €167,582 (+284%), from €59,036 to €226,618
of which Other amounts receivable: +€165,062
- Cash -€90,468
down €90,468 (-65.2%), from €138,859 to €48,391
mainly Contributions, distributions and other (-€198,158) and Receivables within one year (-€167,582)
- Tangible fixed assets -€15,358
down €15,358 (-10.8%), from €142,233 to €126,875
of which Furniture and vehicles: -€12,613
- Other debts +€198,158
new in 2025: €198,158
- Profit (loss) carried forward -€119,053
no longer reported in 2025 (was €119,053)
- Debts after one year -€13,965
down €13,965 (-14.0%), from €99,991 to €86,026
of which Financial debts: -€16,365
- Tax, wage and social debts -€7,206
down €7,206 (-98.0%), from €7,356 to €150
- Taxes -€10,581
down €10,581 (-33.7%), from €31,378 to €20,797
- Gross operating margin -€9,575
down €9,575 (-7.3%), from €130,829 to €121,254
- Depreciation +€6,201
up €6,201 (+35.5%), from €17,463 to €23,664
- Financial income +€5,572
up €5,572 (+268%), from €2,081 to €7,653
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 | €342,148 | €403,266 | +€61,118 | +17.9% |
| Fixed assets | 21/28 | €142,233 | €126,875 | -€15,358 | -10.8% |
| Tangible fixed assets | 22/27 | €142,233 | €126,875 | -€15,358 | -10.8% |
| Land and buildings | 22 | €87,855 | €85,110 | -€2,745 | -3.1% |
| Furniture and vehicles | 24 | €54,378 | €41,765 | -€12,613 | -23.2% |
| Current assets | 29/58 | €199,915 | €276,391 | +€76,476 | +38.3% |
| Amounts receivable within one year | 40/41 | €59,036 | €226,618 | +€167,582 | +284% |
| Trade receivables | 40 | €15,750 | €18,270 | +€2,520 | +16.0% |
| Other amounts receivable | 41 | €43,286 | €208,348 | +€165,062 | +381% |
| Cash at bank and in hand | 54/58 | €138,859 | €48,391 | -€90,468 | -65.2% |
| Deferred charges and accrued income | 490/1 | €2,020 | €1,382 | -€638 | -31.6% |
| Total equity and liabilities | 10/49 | €342,148 | €403,266 | +€61,118 | +17.9% |
| Equity | 10/15 | €218,571 | €99,518 | -€119,053 | -54.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €80,918 | €80,918 | = | 0.0% |
| Distributable reserves | 133 | €80,918 | €80,918 | = | 0.0% |
| Profit (loss) carried forward | 14 | €119,053 | - | -€119,053 | |
| Amounts payable | 17/49 | €123,577 | €303,748 | +€180,171 | +146% |
| Amounts payable after more than one year | 17 | €99,991 | €86,026 | -€13,965 | -14.0% |
| Financial debts | 170/4 | €99,991 | €83,626 | -€16,365 | -16.4% |
| Other amounts payable | 178/9 | - | €2,400 | +€2,400 | |
| Amounts payable within one year | 42/48 | €23,586 | €217,722 | +€194,136 | +823% |
| Current portion of amounts payable after more than one year | 42 | €15,979 | €16,365 | +€386 | +2.4% |
| Trade debts | 44 | €252 | €3,048 | +€2,797 | +1,110% |
| Suppliers | 440/4 | €252 | €3,048 | +€2,797 | +1,110% |
| Taxes, remuneration and social security | 45 | €7,356 | €150 | -€7,206 | -98.0% |
| Taxes | 450/3 | €7,356 | €150 | -€7,206 | -98.0% |
| Other amounts payable | 47/48 | - | €198,158 | +€198,158 | |
| Non-recurring operating income | 76A | - | €14,800 | +€14,800 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,463 | €23,664 | +€6,201 | +35.5% |
| Other operating charges | 640/8 | €2,365 | €2,344 | -€21 | -0.9% |
| Gross operating margin | 9900 | €130,829 | €121,254 | -€9,575 | -7.3% |
| Operating profit (loss) | 9901 | €111,001 | €95,246 | -€15,755 | -14.2% |
| Financial income | 75/76B | €2,081 | €7,653 | +€5,572 | +268% |
| Recurring financial income | 75 | €2,081 | €7,653 | +€5,572 | +268% |
| Financial charges | 65/66B | €2,646 | €2,996 | +€351 | +13.3% |
| Recurring financial charges | 65 | €2,646 | €2,996 | +€351 | +13.3% |
| Profit (loss) for the period before taxes | 9903 | €110,436 | €99,903 | -€10,533 | -9.5% |
| Income taxes | 67/77 | €31,378 | €20,797 | -€10,581 | -33.7% |
| Profit (loss) for the period | 9904 | €79,058 | €79,106 | +€48 | +0.1% |
| Profit (loss) for the period to be appropriated | 9905 | €79,058 | €79,106 | +€48 | +0.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.