FRIGO STAR & services: 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 STAR & services
Largest movements
- Receivables within one year +€6,444
up €6,444 (+8.5%), from €75,602 to €82,046
of which Trade receivables: +€5,130
- Cash +€1,961
up €1,961 (+74.2%), from €2,642 to €4,603
mainly Other debts (+€4,683) and Trade debts (+€2,663)
- Other debts +€4,683
up €4,683 (+129%), from €3,640 to €8,324
- Trade debts +€2,663
up €2,663 (+17.6%), from €15,097 to €17,760
- Depreciation -€2,658
down €2,658 (-91.4%), from €2,908 to €250
- Other operating charges +€1,577
up €1,577 (+464%), from €340 to €1,918
- Gross operating margin -€441
down €441 (-11.8%), from €3,750 to €3,309
- Taxes -€105
down €105 (-11.8%), from €888 to €783
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 | €113,398 | €120,678 | +€7,280 | +6.4% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €313 | €63 | -€250 | -80.0% |
| Tangible fixed assets | 22/27 | €313 | €63 | -€250 | -80.0% |
| Furniture and vehicles | 24 | €313 | €63 | -€250 | -80.0% |
| Current assets | 29/58 | €113,086 | €120,616 | +€7,530 | +6.7% |
| Stocks and contracts in progress | 3 | €34,841 | €33,966 | -€875 | -2.5% |
| Stocks | 30/36 | €34,841 | €33,966 | -€875 | -2.5% |
| Amounts receivable within one year | 40/41 | €75,602 | €82,046 | +€6,444 | +8.5% |
| Trade receivables | 40 | €75,066 | €80,195 | +€5,130 | +6.8% |
| Other amounts receivable | 41 | €536 | €1,851 | +€1,315 | +245% |
| Cash at bank and in hand | 54/58 | €2,642 | €4,603 | +€1,961 | +74.2% |
| Total equity and liabilities | 10/49 | €113,398 | €120,678 | +€7,280 | +6.4% |
| Equity | 10/15 | €93,774 | €93,812 | +€38 | 0.0% |
| Contributions | 10/11 | €6,305 | €6,305 | = | 0.0% |
| Reserves | 13 | €11,860 | €11,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €75,609 | €75,647 | +€38 | +0.1% |
| Amounts payable | 17/49 | €19,624 | €26,866 | +€7,242 | +36.9% |
| Amounts payable within one year | 42/48 | €19,624 | €26,866 | +€7,242 | +36.9% |
| Trade debts | 44 | €15,097 | €17,760 | +€2,663 | +17.6% |
| Suppliers | 440/4 | €15,097 | €17,760 | +€2,663 | +17.6% |
| Taxes, remuneration and social security | 45 | €888 | €783 | -€105 | -11.8% |
| Taxes | 450/3 | €888 | €783 | -€105 | -11.8% |
| Other amounts payable | 47/48 | €3,640 | €8,324 | +€4,683 | +129% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,908 | €250 | -€2,658 | -91.4% |
| Other operating charges | 640/8 | €340 | €1,918 | +€1,577 | +464% |
| Gross operating margin | 9900 | €3,750 | €3,309 | -€441 | -11.8% |
| Operating profit (loss) | 9901 | €502 | €1,142 | +€639 | +127% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €309 | €321 | +€12 | +3.9% |
| Recurring financial charges | 65 | €309 | €321 | +€12 | +3.9% |
| Profit (loss) for the period before taxes | 9903 | €194 | €821 | +€626 | +322% |
| Income taxes | 67/77 | €888 | €783 | -€105 | -11.8% |
| Profit (loss) for the period | 9904 | -€693 | €38 | +€731 | |
| Profit (loss) for the period to be appropriated | 9905 | -€693 | €38 | +€731 |
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 25 October 2026 via checked.be.