FRESON: 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.
FRESON
Largest movements
- Receivables within one year -€6,205
down €6,205 (-19.5%), from €31,861 to €25,656
of which Trade receivables: -€12,990
- Cash +€3,518
up €3,518 (+1116.1%), from €315 to €3,833
mainly Net result for the year (+€117,112) and Receivables within one year (+€6,205)
- Profit (loss) carried forward +€117,112
up €117,112 (+27.7%), from -€422,239 to -€305,126
- Trade debts -€79,208
down €79,208 (-76.5%), from €103,516 to €24,307
- Debts after one year -€37,500
down €37,500 (-24.4%), from €153,452 to €115,952
- Tax, wage and social debts -€3,091
down €3,091 (-43.4%), from €7,121 to €4,030
of which Remuneration and social security: -€2,500
- Gross operating margin +€26,010
up €26,010 (+28.2%), from €92,193 to €118,204
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 | €32,716 | €30,029 | -€2,687 | -8.2% |
| Fixed assets | 21/28 | €540 | €540 | = | 0.0% |
| Financial fixed assets | 28 | €540 | €540 | = | 0.0% |
| Current assets | 29/58 | €32,176 | €29,489 | -€2,687 | -8.4% |
| Amounts receivable within one year | 40/41 | €31,861 | €25,656 | -€6,205 | -19.5% |
| Trade receivables | 40 | €23,640 | €10,650 | -€12,990 | -54.9% |
| Other amounts receivable | 41 | €8,222 | €15,006 | +€6,785 | +82.5% |
| Cash at bank and in hand | 54/58 | €315 | €3,833 | +€3,518 | +1116.1% |
| Total equity and liabilities | 10/49 | €32,716 | €30,029 | -€2,687 | -8.2% |
| Equity | 10/15 | -€358,016 | -€240,903 | +€117,112 | +32.7% |
| Contributions | 10/11 | €27,268 | €27,268 | = | 0.0% |
| Reserves | 13 | €36,955 | €36,955 | = | 0.0% |
| Tax-exempt reserves | 132 | €29,593 | €29,593 | = | 0.0% |
| Distributable reserves | 133 | €7,362 | €7,362 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€422,239 | -€305,126 | +€117,112 | +27.7% |
| Amounts payable | 17/49 | €390,732 | €270,933 | -€119,800 | -30.7% |
| Amounts payable after more than one year | 17 | €153,452 | €115,952 | -€37,500 | -24.4% |
| Other amounts payable | 178/9 | €153,452 | €115,952 | -€37,500 | -24.4% |
| Amounts payable within one year | 42/48 | €237,280 | €154,980 | -€82,300 | -34.7% |
| Trade debts | 44 | €103,516 | €24,307 | -€79,208 | -76.5% |
| Suppliers | 440/4 | €103,516 | €24,307 | -€79,208 | -76.5% |
| Taxes, remuneration and social security | 45 | €7,121 | €4,030 | -€3,091 | -43.4% |
| Taxes | 450/3 | €4,621 | €4,030 | -€591 | -12.8% |
| Remuneration and social security | 454/9 | €2,500 | - | -€2,500 | |
| Other amounts payable | 47/48 | €126,643 | €126,643 | = | 0.0% |
| Other operating charges | 640/8 | €1,264 | €954 | -€310 | -24.5% |
| Gross operating margin | 9900 | €92,193 | €118,204 | +€26,010 | +28.2% |
| Operating profit (loss) | 9901 | €90,930 | €117,250 | +€26,320 | +28.9% |
| Financial income | 75/76B | €545 | €704 | +€159 | +29.2% |
| Recurring financial income | 75 | €545 | €704 | +€159 | +29.2% |
| Financial charges | 65/66B | €1,142 | €841 | -€301 | -26.4% |
| Recurring financial charges | 65 | €1,142 | €841 | -€301 | -26.4% |
| Profit (loss) for the period before taxes | 9903 | €90,332 | €117,112 | +€26,780 | +29.6% |
| Profit (loss) for the period | 9904 | €90,332 | €117,112 | +€26,780 | +29.6% |
| Profit (loss) for the period to be appropriated | 9905 | €90,332 | €117,112 | +€26,780 | +29.6% |
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 4 October 2026 via checked.be.