FresiMMO: 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.
FresiMMO
Largest movements
- Receivables within one year -€13,633
down €13,633 (-89.4%), from €15,255 to €1,622
- Cash -€10,288
down €10,288 (-66.2%), from €15,528 to €5,241
mainly Trade debts (-€24,714) and Tax, wage and social debts (-€5,106)
- Intangible fixed assets -€3,000
down €3,000 (-33.3%), from €9,000 to €6,000
- Trade debts -€24,714
down €24,714 (-89.1%), from €27,740 to €3,026
- Tax, wage and social debts -€5,106
down €5,106 (-93.2%), from €5,482 to €375
of which Taxes: -€2,768
- Other debts +€3,353
up €3,353 (+203.6%), from €1,647 to €5,000
- Profit (loss) carried forward -€1,286
down €1,286 (-8.1%), from -€15,944 to -€17,229
- Accrued charges and deferred income +€650
up €650 (+26.0%), from €2,500 to €3,150
- Gross operating margin -€2,653
down €2,653 (-14.6%), from €18,204 to €15,551
- Financial income -€2,250
no longer reported in 2025 (was €2,250)
- Staff costs -€2,094
down €2,094 (-13.7%), from €15,234 to €13,140
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 | €42,425 | €15,322 | -€27,103 | -63.9% |
| Fixed assets | 21/28 | €9,536 | €6,321 | -€3,214 | -33.7% |
| Intangible fixed assets | 21 | €9,000 | €6,000 | -€3,000 | -33.3% |
| Tangible fixed assets | 22/27 | €536 | €321 | -€214 | -40.0% |
| Furniture and vehicles | 24 | €536 | €321 | -€214 | -40.0% |
| Current assets | 29/58 | €32,889 | €9,000 | -€23,889 | -72.6% |
| Amounts receivable within one year | 40/41 | €15,255 | €1,622 | -€13,633 | -89.4% |
| Trade receivables | 40 | €15,255 | €1,622 | -€13,633 | -89.4% |
| Cash at bank and in hand | 54/58 | €15,528 | €5,241 | -€10,288 | -66.2% |
| Deferred charges and accrued income | 490/1 | €2,106 | €2,138 | +€32 | +1.5% |
| Total equity and liabilities | 10/49 | €42,425 | €15,322 | -€27,103 | -63.9% |
| Equity | 10/15 | €5,056 | €3,771 | -€1,286 | -25.4% |
| Contributions | 10/11 | €21,000 | €21,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,944 | -€17,229 | -€1,286 | -8.1% |
| Amounts payable | 17/49 | €37,368 | €11,551 | -€25,817 | -69.1% |
| Amounts payable within one year | 42/48 | €34,868 | €8,401 | -€26,467 | -75.9% |
| Trade debts | 44 | €27,740 | €3,026 | -€24,714 | -89.1% |
| Suppliers | 440/4 | €27,740 | €3,026 | -€24,714 | -89.1% |
| Taxes, remuneration and social security | 45 | €5,482 | €375 | -€5,106 | -93.2% |
| Taxes | 450/3 | €3,143 | €375 | -€2,768 | -88.1% |
| Remuneration and social security | 454/9 | €2,339 | - | -€2,339 | |
| Other amounts payable | 47/48 | €1,647 | €5,000 | +€3,353 | +203.6% |
| Accrued charges and deferred income | 492/3 | €2,500 | €3,150 | +€650 | +26.0% |
| Remuneration, social security and pensions | 62 | €15,234 | €13,140 | -€2,094 | -13.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,214 | €3,214 | = | 0.0% |
| Other operating charges | 640/8 | €380 | €400 | +€20 | +5.1% |
| Gross operating margin | 9900 | €18,204 | €15,551 | -€2,653 | -14.6% |
| Operating profit (loss) | 9901 | -€625 | -€1,203 | -€578 | -92.5% |
| Financial income | 75/76B | €2,250 | - | -€2,250 | |
| Recurring financial income | 75 | €2,250 | - | -€2,250 | |
| Financial charges | 65/66B | €167 | €83 | -€84 | -50.3% |
| Recurring financial charges | 65 | €167 | €83 | -€84 | -50.3% |
| Profit (loss) for the period before taxes | 9903 | €1,459 | -€1,286 | -€2,744 | |
| Profit (loss) for the period | 9904 | €1,459 | -€1,286 | -€2,744 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,459 | -€1,286 | -€2,744 |
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 3 October 2026 via checked.be.