FRESKIMO: 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.
FRESKIMO
Largest movements
- Cash +€11,406
up €11,406 (+44.3%), from €25,748 to €37,154
mainly Other debts (+€24,171)
- Other debts +€24,171
up €24,171 (+12.2%), from €198,329 to €222,500
- Profit (loss) carried forward -€12,765
down €12,765 (-21.7%), from -€58,786 to -€71,551
- Gross operating margin -€26,449
down €26,449, from €20,633 to -€5,816
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €262,068 | €273,474 | +€11,406 | +4.4% |
| Fixed assets | 21/28 | €236,320 | €236,320 | = | 0.0% |
| Tangible fixed assets | 22/27 | €236,320 | €236,320 | = | 0.0% |
| Land and buildings | 22 | €236,320 | €236,320 | = | 0.0% |
| Current assets | 29/58 | €25,748 | €37,154 | +€11,406 | +44.3% |
| Cash at bank and in hand | 54/58 | €25,748 | €37,154 | +€11,406 | +44.3% |
| Total equity and liabilities | 10/49 | €262,068 | €273,474 | +€11,406 | +4.4% |
| Equity | 10/15 | €57,064 | €44,299 | -€12,765 | -22.4% |
| 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% |
| Reserves | 13 | €53,850 | €53,850 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,829 | €5,829 | = | 0.0% |
| Legal reserve | 130 | €5,829 | €5,829 | = | 0.0% |
| Distributable reserves | 133 | €48,020 | €48,020 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€58,786 | -€71,551 | -€12,765 | -21.7% |
| Amounts payable | 17/49 | €205,004 | €229,175 | +€24,171 | +11.8% |
| Amounts payable within one year | 42/48 | €198,329 | €222,500 | +€24,171 | +12.2% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Other amounts payable | 47/48 | €198,329 | €222,500 | +€24,171 | +12.2% |
| Accrued charges and deferred income | 492/3 | €6,675 | €6,675 | = | 0.0% |
| Gross operating margin | 9900 | €20,633 | -€5,816 | -€26,449 | |
| Operating profit (loss) | 9901 | €20,633 | -€5,816 | -€26,449 | |
| Financial charges | 65/66B | €7,111 | €6,949 | -€162 | -2.3% |
| Recurring financial charges | 65 | €7,111 | €6,949 | -€162 | -2.3% |
| Profit (loss) for the period before taxes | 9903 | €13,522 | -€12,765 | -€26,287 | |
| Profit (loss) for the period | 9904 | €13,522 | -€12,765 | -€26,287 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,522 | -€12,765 | -€26,287 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.