Frigo-Central: 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.
Frigo-Central
Largest movements
- Receivables within one year +€15,088
up €15,088 (+63.8%), from €23,650 to €38,738
of which Trade receivables: +€15,088
- Tangible fixed assets -€3,058
down €3,058 (-39.5%), from €7,746 to €4,688
- Trade debts +€6,785
up €6,785 (+591%), from €1,148 to €7,934
- Other debts +€3,500
up €3,500 (+16.7%), from €21,000 to €24,500
- Tax, wage and social debts +€2,839
up €2,839 (+11.3%), from €25,066 to €27,904
- Gross operating margin -€6,096
down €6,096 (-10.6%), from €57,335 to €51,239
- Taxes -€1,965
down €1,965 (-13.8%), from €14,212 to €12,247
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 | €187,402 | €200,734 | +€13,332 | +7.1% |
| Fixed assets | 21/28 | €7,994 | €4,936 | -€3,058 | -38.3% |
| Tangible fixed assets | 22/27 | €7,746 | €4,688 | -€3,058 | -39.5% |
| Other tangible fixed assets | 26 | €7,746 | €4,688 | -€3,058 | -39.5% |
| Financial fixed assets | 28 | €248 | €248 | = | 0.0% |
| Current assets | 29/58 | €179,408 | €195,799 | +€16,391 | +9.1% |
| Amounts receivable within one year | 40/41 | €23,650 | €38,738 | +€15,088 | +63.8% |
| Trade receivables | 40 | €4,813 | €19,901 | +€15,088 | +314% |
| Other amounts receivable | 41 | €18,837 | €18,837 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €153,164 | €154,313 | +€1,149 | +0.8% |
| Deferred charges and accrued income | 490/1 | €2,594 | €2,748 | +€154 | +5.9% |
| Total equity and liabilities | 10/49 | €187,402 | €200,734 | +€13,332 | +7.1% |
| Equity | 10/15 | €140,188 | €140,396 | +€209 | +0.1% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €121,638 | €121,846 | +€209 | +0.2% |
| Distributable reserves | 133 | €121,638 | €121,846 | +€209 | +0.2% |
| Amounts payable | 17/49 | €47,214 | €60,338 | +€13,124 | +27.8% |
| Amounts payable within one year | 42/48 | €47,214 | €60,338 | +€13,124 | +27.8% |
| Trade debts | 44 | €1,148 | €7,934 | +€6,785 | +591% |
| Suppliers | 440/4 | €1,148 | €7,934 | +€6,785 | +591% |
| Taxes, remuneration and social security | 45 | €25,066 | €27,904 | +€2,839 | +11.3% |
| Taxes | 450/3 | €25,066 | €27,904 | +€2,839 | +11.3% |
| Other amounts payable | 47/48 | €21,000 | €24,500 | +€3,500 | +16.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,479 | €3,058 | -€421 | -12.1% |
| Other operating charges | 640/8 | €470 | €550 | +€80 | +16.9% |
| Gross operating margin | 9900 | €57,335 | €51,239 | -€6,096 | -10.6% |
| Operating profit (loss) | 9901 | €53,386 | €47,631 | -€5,755 | -10.8% |
| Financial charges | 65/66B | €150 | €176 | +€26 | +17.5% |
| Recurring financial charges | 65 | €150 | €176 | +€26 | +17.5% |
| Profit (loss) for the period before taxes | 9903 | €53,237 | €47,456 | -€5,781 | -10.9% |
| Income taxes | 67/77 | €14,212 | €12,247 | -€1,965 | -13.8% |
| Profit (loss) for the period | 9904 | €39,025 | €35,209 | -€3,816 | -9.8% |
| Profit (loss) for the period to be appropriated | 9905 | €39,025 | €35,209 | -€3,816 | -9.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.