FREVANTE: 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.
FREVANTE
Largest movements
- Tangible fixed assets +€12,689
up €12,689 (+80.4%), from €15,781 to €28,470
of which Leasing and similar rights: +€14,539
- Cash +€3,303
up €3,303 (+73.4%), from €4,499 to €7,803
mainly Debts after one year (+€11,383) and Net result for the year (+€8,973)
- Receivables within one year +€3,004
up €3,004 (+24.2%), from €12,429 to €15,434
of which Trade receivables: +€11,455
- Financial fixed assets +€1,900
up €1,900 (+182.7%), from €1,040 to €2,940
- Deferred charges and accrued income -€920
down €920 (-23.6%), from €3,900 to €2,981
- Debts after one year +€11,383
up €11,383 (+4722.5%), from €241 to €11,624
- Reserves +€9,520
up €9,520 (+57.3%), from €16,603 to €26,123
- Trade debts +€4,052
up €4,052 (+1348.8%), from €300 to €4,352
- Short-term financial debts -€3,389
no longer reported in 2025 (was €3,389)
- Current portion of long-term debt -€1,094
down €1,094 (-38.9%), from €2,816 to €1,722
- Gross operating margin -€3,162
down €3,162 (-13.7%), from €23,051 to €19,889
- Taxes -€1,426
down €1,426 (-37.4%), from €3,815 to €2,389
- Other operating charges -€981
down €981 (-36.2%), from €2,713 to €1,732
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 | €37,650 | €57,627 | +€19,977 | +53.1% |
| Fixed assets | 21/28 | €16,821 | €31,410 | +€14,589 | +86.7% |
| Tangible fixed assets | 22/27 | €15,781 | €28,470 | +€12,689 | +80.4% |
| Plant, machinery and equipment | 23 | €5,603 | €10,016 | +€4,414 | +78.8% |
| Furniture and vehicles | 24 | €10,179 | €3,915 | -€6,264 | -61.5% |
| Leasing and similar rights | 25 | - | €14,539 | +€14,539 | |
| Financial fixed assets | 28 | €1,040 | €2,940 | +€1,900 | +182.7% |
| Current assets | 29/58 | €20,829 | €26,217 | +€5,388 | +25.9% |
| Amounts receivable within one year | 40/41 | €12,429 | €15,434 | +€3,004 | +24.2% |
| Trade receivables | 40 | €3,294 | €14,749 | +€11,455 | +347.7% |
| Other amounts receivable | 41 | €9,135 | €685 | -€8,450 | -92.5% |
| Cash at bank and in hand | 54/58 | €4,499 | €7,803 | +€3,303 | +73.4% |
| Deferred charges and accrued income | 490/1 | €3,900 | €2,981 | -€920 | -23.6% |
| Total equity and liabilities | 10/49 | €37,650 | €57,627 | +€19,977 | +53.1% |
| Equity | 10/15 | €27,623 | €36,596 | +€8,973 | +32.5% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €16,603 | €26,123 | +€9,520 | +57.3% |
| Distributable reserves | 133 | €16,603 | €26,123 | +€9,520 | +57.3% |
| Profit (loss) carried forward | 14 | €9,520 | €8,973 | -€547 | -5.7% |
| Amounts payable | 17/49 | €10,028 | €21,032 | +€11,004 | +109.7% |
| Amounts payable after more than one year | 17 | €241 | €11,624 | +€11,383 | +4722.5% |
| Financial debts | 170/4 | €241 | €11,624 | +€11,383 | +4722.5% |
| Amounts payable within one year | 42/48 | €9,787 | €9,408 | -€379 | -3.9% |
| Current portion of amounts payable after more than one year | 42 | €2,816 | €1,722 | -€1,094 | -38.9% |
| Financial debts | 43 | €3,389 | - | -€3,389 | |
| Credit institutions | 430/8 | €3,389 | - | -€3,389 | |
| Trade debts | 44 | €300 | €4,352 | +€4,052 | +1348.8% |
| Suppliers | 440/4 | €300 | €4,352 | +€4,052 | +1348.8% |
| Taxes, remuneration and social security | 45 | €3,281 | €2,389 | -€892 | -27.2% |
| Taxes | 450/3 | €3,281 | €2,389 | -€892 | -27.2% |
| Other amounts payable | 47/48 | - | €944 | +€944 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,602 | €4,458 | -€144 | -3.1% |
| Other operating charges | 640/8 | €2,713 | €1,732 | -€981 | -36.2% |
| Gross operating margin | 9900 | €23,051 | €19,889 | -€3,162 | -13.7% |
| Operating profit (loss) | 9901 | €15,736 | €13,699 | -€2,037 | -12.9% |
| Financial income | 75/76B | €69 | €35 | -€34 | -49.2% |
| Recurring financial income | 75 | €69 | €35 | -€34 | -49.2% |
| Financial charges | 65/66B | €2,470 | €2,372 | -€98 | -4.0% |
| Recurring financial charges | 65 | €2,470 | €2,372 | -€98 | -4.0% |
| Profit (loss) for the period before taxes | 9903 | €13,335 | €11,362 | -€1,973 | -14.8% |
| Income taxes | 67/77 | €3,815 | €2,389 | -€1,426 | -37.4% |
| Profit (loss) for the period | 9904 | €9,520 | €8,973 | -€547 | -5.7% |
| Profit (loss) for the period to be appropriated | 9905 | €9,520 | €8,973 | -€547 | -5.7% |
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 9 October 2026 via checked.be.