FRIGITHERM: 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.
FRIGITHERM
Largest movements
- Cash +€41,643
up €41,643 (+1,776%), from €2,345 to €43,988
mainly Receivables within one year (+€28,458) and Other debts (+€16,301)
- Receivables within one year -€28,458
down €28,458 (-61.7%), from €46,138 to €17,680
of which Trade receivables: -€27,830
- Tangible fixed assets -€5,440
down €5,440 (-17.2%), from €31,574 to €26,134
of which Furniture and vehicles: -€6,926
- Other debts +€16,301
up €16,301 (+228%), from €7,162 to €23,464
- Profit (loss) carried forward -€10,079
down €10,079 (-21.7%), from €46,469 to €36,390
- Trade debts +€2,342
up €2,342 (+74.8%), from €3,131 to €5,473
- Gross operating margin +€8,820
up €8,820 (+41.2%), from €21,428 to €30,248
- Depreciation +€3,455
up €3,455 (+53.3%), from €6,489 to €9,944
- Taxes +€2,015
up €2,015 (+90.7%), from €2,221 to €4,235
- Other operating charges -€758
down €758 (-27.1%), from €2,795 to €2,037
- Financial charges -€577
down €577 (-83.8%), from €688 to €112
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.
Derived cash bridge
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 | €80,147 | €87,892 | +€7,745 | +9.7% |
| Fixed assets | 21/28 | €31,664 | €26,224 | -€5,440 | -17.2% |
| Tangible fixed assets | 22/27 | €31,574 | €26,134 | -€5,440 | -17.2% |
| Plant, machinery and equipment | 23 | - | €1,486 | +€1,486 | |
| Furniture and vehicles | 24 | €31,574 | €24,648 | -€6,926 | -21.9% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €48,483 | €61,668 | +€13,185 | +27.2% |
| Amounts receivable within one year | 40/41 | €46,138 | €17,680 | -€28,458 | -61.7% |
| Trade receivables | 40 | €41,745 | €13,915 | -€27,830 | -66.7% |
| Other amounts receivable | 41 | €4,393 | €3,765 | -€628 | -14.3% |
| Cash at bank and in hand | 54/58 | €2,345 | €43,988 | +€41,643 | +1,776% |
| Total equity and liabilities | 10/49 | €80,147 | €87,892 | +€7,745 | +9.7% |
| Equity | 10/15 | €66,929 | €56,850 | -€10,079 | -15.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,469 | €36,390 | -€10,079 | -21.7% |
| Amounts payable | 17/49 | €13,218 | €31,042 | +€17,824 | +135% |
| Amounts payable within one year | 42/48 | €13,218 | €31,042 | +€17,824 | +135% |
| Trade debts | 44 | €3,131 | €5,473 | +€2,342 | +74.8% |
| Suppliers | 440/4 | €3,131 | €5,473 | +€2,342 | +74.8% |
| Taxes, remuneration and social security | 45 | €2,925 | €2,105 | -€820 | -28.0% |
| Taxes | 450/3 | €425 | €2,105 | +€1,680 | +395% |
| Remuneration and social security | 454/9 | €2,500 | - | -€2,500 | |
| Other amounts payable | 47/48 | €7,162 | €23,464 | +€16,301 | +228% |
| Non-recurring operating income | 76A | €6,777 | - | -€6,777 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,489 | €9,944 | +€3,455 | +53.3% |
| Other operating charges | 640/8 | €2,795 | €2,037 | -€758 | -27.1% |
| Gross operating margin | 9900 | €21,428 | €30,248 | +€8,820 | +41.2% |
| Operating profit (loss) | 9901 | €12,145 | €18,268 | +€6,123 | +50.4% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €688 | €112 | -€577 | -83.8% |
| Recurring financial charges | 65 | €688 | €112 | -€577 | -83.8% |
| Profit (loss) for the period before taxes | 9903 | €11,456 | €18,156 | +€6,700 | +58.5% |
| Income taxes | 67/77 | €2,221 | €4,235 | +€2,015 | +90.7% |
| Profit (loss) for the period | 9904 | €9,236 | €13,921 | +€4,685 | +50.7% |
| Profit (loss) for the period to be appropriated | 9905 | €9,236 | €13,921 | +€4,685 | +50.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.