Fresh Technology: 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 Technology
Largest movements
- Cash +€13,978
up €13,978 (+92.2%), from €15,167 to €29,145
mainly Trade debts (+€10,411) and Net result for the year (+€7,038)
- Tangible fixed assets -€3,661
down €3,661 (-48.3%), from €7,585 to €3,925
of which Furniture and vehicles: -€2,986
- Trade debts +€10,411
up €10,411 (+84.8%), from €12,277 to €22,689
- Profit (loss) carried forward +€7,038
up €7,038 (+19.5%), from €36,160 to €43,198
- Other debts -€4,866
no longer reported in 2025 (was €4,866)
- Tax, wage and social debts -€1,400
no longer reported in 2025 (was €1,400)
- Advances received -€1,355
no longer reported in 2025 (was €1,355)
- Gross operating margin -€35,657
down €35,657 (-69.1%), from €51,634 to €15,977
- Taxes -€10,900
down €10,900 (-72.7%), from €15,000 to €4,100
- Depreciation +€3,250
up €3,250 (+789.7%), from €412 to €3,662
- Other operating charges +€713
up €713 (+1130.4%), from €63 to €776
- Financial charges +€673
new in 2025: €673
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 | €56,158 | €65,986 | +€9,828 | +17.5% |
| Fixed assets | 21/28 | €7,586 | €3,925 | -€3,662 | -48.3% |
| Intangible fixed assets | 21 | €1 | - | -€1 | |
| Tangible fixed assets | 22/27 | €7,585 | €3,925 | -€3,661 | -48.3% |
| Plant, machinery and equipment | 23 | €2,025 | €1,350 | -€675 | -33.3% |
| Furniture and vehicles | 24 | €5,560 | €2,574 | -€2,986 | -53.7% |
| Current assets | 29/58 | €48,572 | €62,062 | +€13,490 | +27.8% |
| Amounts receivable within one year | 40/41 | €33,405 | €32,917 | -€488 | -1.5% |
| Trade receivables | 40 | €27,375 | €27,446 | +€71 | +0.3% |
| Other amounts receivable | 41 | €6,031 | €5,471 | -€559 | -9.3% |
| Cash at bank and in hand | 54/58 | €15,167 | €29,145 | +€13,978 | +92.2% |
| Total equity and liabilities | 10/49 | €56,158 | €65,986 | +€9,828 | +17.5% |
| Equity | 10/15 | €36,260 | €43,298 | +€7,038 | +19.4% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Capital | 10 | - | €100 | +€100 | |
| Issued capital | 100 | - | €100 | +€100 | |
| Profit (loss) carried forward | 14 | €36,160 | €43,198 | +€7,038 | +19.5% |
| Amounts payable | 17/49 | €19,899 | €22,689 | +€2,790 | +14.0% |
| Amounts payable within one year | 42/48 | €19,899 | €22,689 | +€2,790 | +14.0% |
| Trade debts | 44 | €12,277 | €22,689 | +€10,411 | +84.8% |
| Suppliers | 440/4 | €12,277 | €22,689 | +€10,411 | +84.8% |
| Advances received on contracts in progress | 46 | €1,355 | - | -€1,355 | |
| Taxes, remuneration and social security | 45 | €1,400 | - | -€1,400 | |
| Taxes | 450/3 | €1,400 | - | -€1,400 | |
| Other amounts payable | 47/48 | €4,866 | - | -€4,866 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €412 | €3,662 | +€3,250 | +789.7% |
| Other operating charges | 640/8 | €63 | €776 | +€713 | +1130.4% |
| Gross operating margin | 9900 | €51,634 | €15,977 | -€35,657 | -69.1% |
| Operating profit (loss) | 9901 | €51,160 | €11,539 | -€39,620 | -77.4% |
| Financial income | 75/76B | - | €271 | +€271 | |
| Recurring financial income | 75 | - | €271 | +€271 | |
| Financial charges | 65/66B | - | €673 | +€673 | |
| Recurring financial charges | 65 | - | €673 | +€673 | |
| Profit (loss) for the period before taxes | 9903 | €51,160 | €11,138 | -€40,021 | -78.2% |
| Income taxes | 67/77 | €15,000 | €4,100 | -€10,900 | -72.7% |
| Profit (loss) for the period | 9904 | €36,160 | €7,038 | -€29,121 | -80.5% |
| Profit (loss) for the period to be appropriated | 9905 | €36,160 | €7,038 | -€29,121 | -80.5% |
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 2 October 2026 via checked.be.