FREYANTHICS: 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.
FREYANTHICS
Largest movements
- Cash +€53,820
up €53,820 (+155%), from €34,670 to €88,490
mainly Receivables within one year (+€50,636) and Other debts (+€12,528)
- Receivables within one year -€50,636
down €50,636 (-55.9%), from €90,623 to €39,987
of which Trade receivables: -€50,430
- Intangible fixed assets +€15,993
up €15,993 (+754%), from €2,120 to €18,112
- Deferred charges and accrued income +€8,613
up €8,613 (+148%), from €5,810 to €14,424
- Stocks and contracts -€2,300
down €2,300 (-16.2%), from €14,231 to €11,931
- Other debts +€12,528
up €12,528 (+17.3%), from €72,365 to €84,894
- Profit (loss) carried forward +€10,469
up €10,469 (+47.1%), from -€22,243 to -€11,773
- Trade debts +€4,206
up €4,206 (+194%), from €2,168 to €6,375
- Tax, wage and social debts -€3,173
down €3,173 (-28.2%), from €11,268 to €8,095
- Gross operating margin +€7,992
up €7,992 (+87.7%), from €9,112 to €17,104
- Other operating charges -€6,411
down €6,411 (-91.4%), from €7,014 to €602
- Depreciation +€2,572
up €2,572 (+138%), from €1,859 to €4,431
- Financial charges +€1,093
up €1,093 (+232%), from €472 to €1,565
- Financial income -€779
no longer reported in 2024 (was €779)
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.
Derived cash bridge
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 | €157,059 | €181,090 | +€24,030 | +15.3% |
| Fixed assets | 21/28 | €11,725 | €26,258 | +€14,533 | +124% |
| Intangible fixed assets | 21 | €2,120 | €18,112 | +€15,993 | +754% |
| Tangible fixed assets | 22/27 | €9,605 | €8,146 | -€1,460 | -15.2% |
| Plant, machinery and equipment | 23 | €409 | €950 | +€540 | +132% |
| Furniture and vehicles | 24 | €5,829 | €4,445 | -€1,383 | -23.7% |
| Other tangible fixed assets | 26 | €3,367 | €2,751 | -€616 | -18.3% |
| Current assets | 29/58 | €145,334 | €154,832 | +€9,497 | +6.5% |
| Stocks and contracts in progress | 3 | €14,231 | €11,931 | -€2,300 | -16.2% |
| Stocks | 30/36 | €14,231 | €11,931 | -€2,300 | -16.2% |
| Amounts receivable within one year | 40/41 | €90,623 | €39,987 | -€50,636 | -55.9% |
| Trade receivables | 40 | €90,412 | €39,983 | -€50,430 | -55.8% |
| Other amounts receivable | 41 | €211 | €5 | -€207 | -97.9% |
| Cash at bank and in hand | 54/58 | €34,670 | €88,490 | +€53,820 | +155% |
| Deferred charges and accrued income | 490/1 | €5,810 | €14,424 | +€8,613 | +148% |
| Total equity and liabilities | 10/49 | €157,059 | €181,090 | +€24,030 | +15.3% |
| Equity | 10/15 | €71,257 | €81,727 | +€10,469 | +14.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €92,500 | €92,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Distributable reserves | 133 | €92,400 | €92,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,243 | -€11,773 | +€10,469 | +47.1% |
| Amounts payable | 17/49 | €85,802 | €99,363 | +€13,561 | +15.8% |
| Amounts payable within one year | 42/48 | €85,802 | €99,363 | +€13,561 | +15.8% |
| Trade debts | 44 | €2,168 | €6,375 | +€4,206 | +194% |
| Suppliers | 440/4 | €2,168 | €6,375 | +€4,206 | +194% |
| Taxes, remuneration and social security | 45 | €11,268 | €8,095 | -€3,173 | -28.2% |
| Taxes | 450/3 | €11,268 | €8,095 | -€3,173 | -28.2% |
| Other amounts payable | 47/48 | €72,365 | €84,894 | +€12,528 | +17.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,859 | €4,431 | +€2,572 | +138% |
| Other operating charges | 640/8 | €7,014 | €602 | -€6,411 | -91.4% |
| Gross operating margin | 9900 | €9,112 | €17,104 | +€7,992 | +87.7% |
| Operating profit (loss) | 9901 | €239 | €12,071 | +€11,831 | +4,944% |
| Financial income | 75/76B | €779 | - | -€779 | |
| Recurring financial income | 75 | €779 | - | -€779 | |
| Financial charges | 65/66B | €472 | €1,565 | +€1,093 | +232% |
| Recurring financial charges | 65 | €472 | €1,565 | +€1,093 | +232% |
| Profit (loss) for the period before taxes | 9903 | €547 | €10,506 | +€9,959 | +1,822% |
| Income taxes | 67/77 | €218 | €37 | -€181 | -83.2% |
| Profit (loss) for the period | 9904 | €329 | €10,469 | +€10,141 | +3,086% |
| Profit (loss) for the period to be appropriated | 9905 | €329 | €10,469 | +€10,141 | +3,086% |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.