FREYBERG: 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.
FREYBERG
Largest movements
- Cash -€14,032
down €14,032 (-89.9%), from €15,611 to €1,579
mainly Trade debts (-€20,315)
- Trade debts -€20,315
down €20,315 (-94.2%), from €21,574 to €1,259
- Debts after one year +€5,391
up €5,391 (+12.2%), from €44,117 to €49,509
- Profit (loss) carried forward +€889
up €889 (+1.9%), from -€47,643 to -€46,754
- Gross operating margin +€6,687
up €6,687 (+1925.0%), from €347 to €7,034
- Other operating charges +€874
up €874 (+19.2%), from €4,556 to €5,430
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 | €25,549 | €11,514 | -€14,035 | -54.9% |
| Fixed assets | 21/28 | €8,075 | €8,075 | = | 0.0% |
| Tangible fixed assets | 22/27 | €8,075 | €8,075 | = | 0.0% |
| Land and buildings | 22 | €8,075 | €8,075 | = | 0.0% |
| Current assets | 29/58 | €17,474 | €3,439 | -€14,035 | -80.3% |
| Amounts receivable within one year | 40/41 | €3 | - | -€3 | |
| Other amounts receivable | 41 | €3 | - | -€3 | |
| Current investments | 50/53 | €1,860 | €1,860 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €15,611 | €1,579 | -€14,032 | -89.9% |
| Total equity and liabilities | 10/49 | €25,549 | €11,514 | -€14,035 | -54.9% |
| Equity | 10/15 | -€40,143 | -€39,254 | +€889 | +2.2% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€47,643 | -€46,754 | +€889 | +1.9% |
| Amounts payable | 17/49 | €65,692 | €50,768 | -€14,924 | -22.7% |
| Amounts payable after more than one year | 17 | €44,117 | €49,509 | +€5,391 | +12.2% |
| Other amounts payable | 178/9 | €44,117 | €49,509 | +€5,391 | +12.2% |
| Amounts payable within one year | 42/48 | €21,574 | €1,259 | -€20,315 | -94.2% |
| Trade debts | 44 | €21,574 | €1,259 | -€20,315 | -94.2% |
| Suppliers | 440/4 | €21,574 | €1,259 | -€20,315 | -94.2% |
| Other operating charges | 640/8 | €4,556 | €5,430 | +€874 | +19.2% |
| Gross operating margin | 9900 | €347 | €7,034 | +€6,687 | +1925.0% |
| Operating profit (loss) | 9901 | -€4,209 | €1,604 | +€5,813 | |
| Financial income | 75/76B | €6 | - | -€6 | |
| Recurring financial income | 75 | €6 | - | -€6 | |
| Financial charges | 65/66B | €697 | €714 | +€17 | +2.5% |
| Recurring financial charges | 65 | €697 | €280 | -€417 | -59.9% |
| Non-recurring financial charges | 66B | - | €434 | +€434 | |
| Profit (loss) for the period before taxes | 9903 | -€4,900 | €889 | +€5,790 | |
| Profit (loss) for the period | 9904 | -€4,900 | €889 | +€5,790 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,900 | €889 | +€5,790 |
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 28 September 2026 via checked.be.