FREWABRI: 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.
FREWABRI
Largest movements
- Cash +€104,873
up €104,873 (+1479.3%), from €7,090 to €111,963
mainly Net result for the year (+€121,579) and Tax, wage and social debts (+€24,421)
- Deferred charges and accrued income +€43,844
up €43,844 (+109.5%), from €40,054 to €83,898
- Profit (loss) carried forward +€120,746
up €120,746 (+296.6%), from €40,714 to €161,460
- Tax, wage and social debts +€24,421
up €24,421 (+227.6%), from €10,731 to €35,151
- Trade debts +€2,404
up €2,404 (+142.3%), from €1,690 to €4,094
- Gross operating margin +€105,043
up €105,043 (+199.3%), from €52,699 to €157,741
- Taxes +€24,171
up €24,171 (+225.2%), from €10,731 to €34,901
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 | €53,864 | €201,515 | +€147,651 | +274.1% |
| Fixed assets | 21/28 | €6,720 | €5,655 | -€1,066 | -15.9% |
| Tangible fixed assets | 22/27 | €6,720 | €5,655 | -€1,066 | -15.9% |
| Plant, machinery and equipment | 23 | €378 | €190 | -€188 | -49.7% |
| Furniture and vehicles | 24 | €2,107 | €1,229 | -€878 | -41.7% |
| Other tangible fixed assets | 26 | €4,235 | €4,235 | = | 0.0% |
| Current assets | 29/58 | €47,144 | €195,861 | +€148,717 | +315.5% |
| Cash at bank and in hand | 54/58 | €7,090 | €111,963 | +€104,873 | +1479.3% |
| Deferred charges and accrued income | 490/1 | €40,054 | €83,898 | +€43,844 | +109.5% |
| Total equity and liabilities | 10/49 | €53,864 | €201,515 | +€147,651 | +274.1% |
| Equity | 10/15 | €40,914 | €161,660 | +€120,746 | +295.1% |
| Contributions | 10/11 | €200 | €200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,714 | €161,460 | +€120,746 | +296.6% |
| Amounts payable | 17/49 | €12,950 | €39,855 | +€26,905 | +207.8% |
| Amounts payable within one year | 42/48 | €12,950 | €39,855 | +€26,905 | +207.8% |
| Trade debts | 44 | €1,690 | €4,094 | +€2,404 | +142.3% |
| Suppliers | 440/4 | €1,690 | €4,094 | +€2,404 | +142.3% |
| Taxes, remuneration and social security | 45 | €10,731 | €35,151 | +€24,421 | +227.6% |
| Taxes | 450/3 | €10,731 | €35,151 | +€24,421 | +227.6% |
| Other amounts payable | 47/48 | €529 | €610 | +€80 | +15.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €712 | €1,066 | +€354 | +49.7% |
| Other operating charges | 640/8 | €496 | €150 | -€346 | -69.7% |
| Gross operating margin | 9900 | €52,699 | €157,741 | +€105,043 | +199.3% |
| Operating profit (loss) | 9901 | €51,491 | €156,526 | +€105,035 | +204.0% |
| Financial charges | 65/66B | €47 | €45 | -€2 | -3.7% |
| Recurring financial charges | 65 | €47 | €45 | -€2 | -3.7% |
| Profit (loss) for the period before taxes | 9903 | €51,444 | €156,481 | +€105,036 | +204.2% |
| Income taxes | 67/77 | €10,731 | €34,901 | +€24,171 | +225.2% |
| Profit (loss) for the period | 9904 | €40,714 | €121,579 | +€80,866 | +198.6% |
| Profit (loss) for the period to be appropriated | 9905 | €40,714 | €121,579 | +€80,866 | +198.6% |
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 6 October 2026 via checked.be.