FREZER: what changed
FREZER
Largest movements
- Receivables within one year +€4,061
up €4,061 (+10.8%), from €37,667 to €41,728
of which Trade receivables: +€10,913
- Deferred charges and accrued income +€3,473
up €3,473 (+59.8%), from €5,807 to €9,280
- Tangible fixed assets -€2,174
down €2,174 (-57.1%), from €3,808 to €1,634
of which Furniture and vehicles: -€1,152
- Profit (loss) carried forward +€9,831
up €9,831 (+15.3%), from -€64,208 to -€54,377
- Other debts +€7,871
up €7,871 (+120%), from €6,573 to €14,444
- Trade debts -€6,899
down €6,899 (-25.3%), from €27,298 to €20,399
- Debts after one year -€3,828
down €3,828 (-25.9%), from €14,781 to €10,953
- Tax, wage and social debts -€2,963
down €2,963 (-23.2%), from €12,786 to €9,823
- Gross operating margin +€59,484
up €59,484, from -€40,525 to €18,959
- Financial charges +€4,229
up €4,229 (+148%), from €2,867 to €7,096
- Other operating charges -€3,405
down €3,405 (-68.9%), from €4,940 to €1,535
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €48,137 | €53,497 | +€5,360 | +11.1% |
| Fixed assets | 21/28 | €4,663 | €2,489 | -€2,174 | -46.6% |
| Tangible fixed assets | 22/27 | €3,808 | €1,634 | -€2,174 | -57.1% |
| Plant, machinery and equipment | 23 | €1,342 | €320 | -€1,022 | -76.2% |
| Furniture and vehicles | 24 | €2,466 | €1,314 | -€1,152 | -46.7% |
| Financial fixed assets | 28 | €855 | €855 | = | 0.0% |
| Current assets | 29/58 | €43,474 | €51,008 | +€7,534 | +17.3% |
| Amounts receivable within one year | 40/41 | €37,667 | €41,728 | +€4,061 | +10.8% |
| Trade receivables | 40 | €6,282 | €17,195 | +€10,913 | +174% |
| Other amounts receivable | 41 | €31,385 | €24,533 | -€6,852 | -21.8% |
| Deferred charges and accrued income | 490/1 | €5,807 | €9,280 | +€3,473 | +59.8% |
| Total equity and liabilities | 10/49 | €48,137 | €53,497 | +€5,360 | +11.1% |
| Equity | 10/15 | -€21,787 | -€11,956 | +€9,831 | +45.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €39,421 | €39,421 | = | 0.0% |
| Distributable reserves | 133 | €39,421 | €39,421 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€64,208 | -€54,377 | +€9,831 | +15.3% |
| Amounts payable | 17/49 | €69,924 | €65,453 | -€4,471 | -6.4% |
| Amounts payable after more than one year | 17 | €14,781 | €10,953 | -€3,828 | -25.9% |
| Financial debts | 170/4 | €14,781 | €10,953 | -€3,828 | -25.9% |
| Amounts payable within one year | 42/48 | €55,143 | €54,500 | -€643 | -1.2% |
| Current portion of amounts payable after more than one year | 42 | €3,545 | €3,828 | +€283 | +8.0% |
| Financial debts | 43 | €4,941 | €6,006 | +€1,065 | +21.6% |
| Credit institutions | 430/8 | €4,941 | €6,006 | +€1,065 | +21.6% |
| Trade debts | 44 | €27,298 | €20,399 | -€6,899 | -25.3% |
| Suppliers | 440/4 | €27,298 | €20,399 | -€6,899 | -25.3% |
| Taxes, remuneration and social security | 45 | €12,786 | €9,823 | -€2,963 | -23.2% |
| Taxes | 450/3 | €12,786 | €9,823 | -€2,963 | -23.2% |
| Other amounts payable | 47/48 | €6,573 | €14,444 | +€7,871 | +120% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,129 | €2,174 | +€45 | +2.1% |
| Other operating charges | 640/8 | €4,940 | €1,535 | -€3,405 | -68.9% |
| Gross operating margin | 9900 | -€40,525 | €18,959 | +€59,484 | |
| Operating profit (loss) | 9901 | -€47,594 | €15,250 | +€62,844 | |
| Financial income | 75/76B | €2,040 | €1,821 | -€219 | -10.7% |
| Recurring financial income | 75 | €2,040 | €1,821 | -€219 | -10.7% |
| Financial charges | 65/66B | €2,867 | €7,096 | +€4,229 | +148% |
| Recurring financial charges | 65 | €2,867 | €7,096 | +€4,229 | +148% |
| Profit (loss) for the period before taxes | 9903 | -€48,421 | €9,975 | +€58,396 | |
| Income taxes | 67/77 | €139 | €144 | +€5 | +3.6% |
| Profit (loss) for the period | 9904 | -€48,560 | €9,831 | +€58,391 | |
| Profit (loss) for the period to be appropriated | 9905 | -€48,560 | €9,831 | +€58,391 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.