FRESHDIS: 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.
FRESHDIS
Largest movements
- Tangible fixed assets -€81,846
down €81,846 (-28.1%), from €290,924 to €209,078
of which Plant, machinery and equipment: -€56,331
- Cash -€64,373
down €64,373 (-11.1%), from €578,934 to €514,561
mainly Net result for the year (-€213,241) and Investment in fixed assets (net) (-€39,449)
- Stocks and contracts -€49,462
down €49,462 (-27.8%), from €177,748 to €128,286
- Profit (loss) carried forward -€213,241
down €213,241 (-79.9%), from -€266,991 to -€480,232
- Gross operating margin -€212,679
down €212,679 (-95.4%), from €222,853 to €10,174
- Staff costs +€26,791
up €26,791 (+37.0%), from €72,339 to €99,130
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 | €1,079,621 | €872,718 | -€206,903 | -19.2% |
| Fixed assets | 21/28 | €294,734 | €212,888 | -€81,846 | -27.8% |
| Tangible fixed assets | 22/27 | €290,924 | €209,078 | -€81,846 | -28.1% |
| Plant, machinery and equipment | 23 | €88,744 | €32,413 | -€56,331 | -63.5% |
| Other tangible fixed assets | 26 | €202,180 | €176,665 | -€25,515 | -12.6% |
| Financial fixed assets | 28 | €3,810 | €3,810 | = | 0.0% |
| Current assets | 29/58 | €784,887 | €659,830 | -€125,057 | -15.9% |
| Stocks and contracts in progress | 3 | €177,748 | €128,286 | -€49,462 | -27.8% |
| Stocks | 30/36 | €177,748 | €128,286 | -€49,462 | -27.8% |
| Amounts receivable within one year | 40/41 | €21,375 | €11,103 | -€10,272 | -48.1% |
| Trade receivables | 40 | €4,349 | €11,096 | +€6,747 | +155% |
| Other amounts receivable | 41 | €17,026 | €7 | -€17,019 | -100.0% |
| Cash at bank and in hand | 54/58 | €578,934 | €514,561 | -€64,373 | -11.1% |
| Deferred charges and accrued income | 490/1 | €6,830 | €5,880 | -€950 | -13.9% |
| Total equity and liabilities | 10/49 | €1,079,621 | €872,718 | -€206,903 | -19.2% |
| Equity | 10/15 | €751,759 | €538,518 | -€213,241 | -28.4% |
| Contributions | 10/11 | €1,018,750 | €1,018,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€266,991 | -€480,232 | -€213,241 | -79.9% |
| Amounts payable | 17/49 | €327,862 | €334,200 | +€6,338 | +1.9% |
| Amounts payable within one year | 42/48 | €327,862 | €334,200 | +€6,338 | +1.9% |
| Trade debts | 44 | €65,250 | €59,703 | -€5,547 | -8.5% |
| Suppliers | 440/4 | €65,250 | €59,703 | -€5,547 | -8.5% |
| Taxes, remuneration and social security | 45 | €12,612 | €20,865 | +€8,253 | +65.4% |
| Taxes | 450/3 | €257 | €877 | +€620 | +241% |
| Remuneration and social security | 454/9 | €12,355 | €19,988 | +€7,633 | +61.8% |
| Other amounts payable | 47/48 | €250,000 | €253,632 | +€3,632 | +1.5% |
| Non-recurring operating income | 76A | €6,592 | - | -€6,592 | |
| Remuneration, social security and pensions | 62 | €72,339 | €99,130 | +€26,791 | +37.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €120,787 | €121,295 | +€508 | +0.4% |
| Other operating charges | 640/8 | €1,917 | €2,585 | +€668 | +34.8% |
| Gross operating margin | 9900 | €222,853 | €10,174 | -€212,679 | -95.4% |
| Operating profit (loss) | 9901 | €27,810 | -€212,836 | -€240,646 | |
| Financial income | 75/76B | €36 | €23 | -€13 | -36.1% |
| Recurring financial income | 75 | €36 | €23 | -€13 | -36.1% |
| Financial charges | 65/66B | €1,234 | €428 | -€806 | -65.3% |
| Recurring financial charges | 65 | €1,234 | €428 | -€806 | -65.3% |
| Profit (loss) for the period before taxes | 9903 | €26,612 | -€213,241 | -€239,853 | |
| Income taxes | 67/77 | €2 | - | -€2 | |
| Profit (loss) for the period | 9904 | €26,610 | -€213,241 | -€239,851 | |
| Profit (loss) for the period to be appropriated | 9905 | €26,610 | -€213,241 | -€239,851 |
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 28 October 2026 via checked.be.