FRIGO MARILLES: 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 MARILLES
Largest movements
- Cash -€243,373
down €243,373 (-88.6%), from €274,807 to €31,434
mainly Debts after one year (-€296,320) and Investment in fixed assets (net) (-€182,056)
- Tangible fixed assets -€145,936
down €145,936 (-5.3%), from €2.8m to €2.6m
of which Land and buildings: -€127,796
- Receivables after one year +€119,292
up €119,292 (+129%), from €92,722 to €212,014
- Receivables within one year -€68,480
down €68,480 (-90.7%), from €75,500 to €7,020
of which Other amounts receivable: -€58,480
- Debts after one year -€296,320
down €296,320 (-15.2%), from €2.0m to €1.7m
- Trade debts -€80,727
down €80,727 (-74.4%), from €108,539 to €27,812
- Reserves +€55,357
up €55,357 (+9.3%), from €593,797 to €649,154
of which Distributable reserves: +€55,357
- Depreciation +€30,502
up €30,502 (+10.3%), from €297,490 to €327,992
- Gross operating margin +€18,410
up €18,410 (+3.8%), from €483,741 to €502,151
- Other operating charges +€12,240
up €12,240 (+82.3%), from €14,863 to €27,102
- Taxes +€7,542
up €7,542 (+110%), from €6,875 to €14,417
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 | €3,203,314 | €2,865,181 | -€338,132 | -10.6% |
| Fixed assets | 21/28 | €2,755,229 | €2,609,293 | -€145,936 | -5.3% |
| Tangible fixed assets | 22/27 | €2,755,229 | €2,609,293 | -€145,936 | -5.3% |
| Land and buildings | 22 | €2,087,369 | €1,959,573 | -€127,796 | -6.1% |
| Plant, machinery and equipment | 23 | €667,861 | €649,721 | -€18,140 | -2.7% |
| Current assets | 29/58 | €448,084 | €255,888 | -€192,197 | -42.9% |
| Amounts receivable after more than one year | 29 | €92,722 | €212,014 | +€119,292 | +129% |
| Other amounts receivable | 291 | €92,722 | €212,014 | +€119,292 | +129% |
| Amounts receivable within one year | 40/41 | €75,500 | €7,020 | -€68,480 | -90.7% |
| Trade receivables | 40 | €10,000 | €0 | -€10,000 | -100% |
| Other amounts receivable | 41 | €65,500 | €7,020 | -€58,480 | -89.3% |
| Cash at bank and in hand | 54/58 | €274,807 | €31,434 | -€243,373 | -88.6% |
| Deferred charges and accrued income | 490/1 | €5,054 | €5,419 | +€365 | +7.2% |
| Total equity and liabilities | 10/49 | €3,203,314 | €2,865,181 | -€338,132 | -10.6% |
| Equity | 10/15 | €693,797 | €749,154 | +€55,357 | +8.0% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €593,797 | €649,154 | +€55,357 | +9.3% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,000 | €10,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €75,000 | €75,000 | = | 0.0% |
| Distributable reserves | 133 | €508,797 | €564,154 | +€55,357 | +10.9% |
| Amounts payable | 17/49 | €2,509,517 | €2,116,027 | -€393,489 | -15.7% |
| Amounts payable after more than one year | 17 | €1,954,446 | €1,658,127 | -€296,320 | -15.2% |
| Financial debts | 170/4 | €1,954,446 | €1,658,127 | -€296,320 | -15.2% |
| Amounts payable within one year | 42/48 | €521,301 | €435,901 | -€85,400 | -16.4% |
| Current portion of amounts payable after more than one year | 42 | €288,242 | €296,320 | +€8,078 | +2.8% |
| Trade debts | 44 | €108,539 | €27,812 | -€80,727 | -74.4% |
| Suppliers | 440/4 | €108,539 | €27,812 | -€80,727 | -74.4% |
| Advances received on contracts in progress | 46 | €80,000 | €60,000 | -€20,000 | -25.0% |
| Taxes, remuneration and social security | 45 | - | €4,849 | +€4,849 | |
| Taxes | 450/3 | - | €4,849 | +€4,849 | |
| Other amounts payable | 47/48 | €44,520 | €46,920 | +€2,400 | +5.4% |
| Accrued charges and deferred income | 492/3 | €33,769 | €22,000 | -€11,769 | -34.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €297,490 | €327,992 | +€30,502 | +10.3% |
| Other operating charges | 640/8 | €14,863 | €27,102 | +€12,240 | +82.3% |
| Gross operating margin | 9900 | €483,741 | €502,151 | +€18,410 | +3.8% |
| Operating profit (loss) | 9901 | €171,388 | €147,056 | -€24,332 | -14.2% |
| Financial income | 75/76B | €2,701 | €2,782 | +€81 | +3.0% |
| Recurring financial income | 75 | €2,701 | €2,782 | +€81 | +3.0% |
| Financial charges | 65/66B | €83,682 | €80,064 | -€3,619 | -4.3% |
| Recurring financial charges | 65 | €83,682 | €80,064 | -€3,619 | -4.3% |
| Profit (loss) for the period before taxes | 9903 | €90,406 | €69,774 | -€20,632 | -22.8% |
| Income taxes | 67/77 | €6,875 | €14,417 | +€7,542 | +110% |
| Profit (loss) for the period | 9904 | €83,531 | €55,357 | -€28,174 | -33.7% |
| Profit (loss) for the period to be appropriated | 9905 | €83,531 | €55,357 | -€28,174 | -33.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.