Frigro Services: what changed
Two fiscal 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.
Frigro Services
Largest movements
- Tangible fixed assets +€27,725
new in 2026: €27,725
- Cash +€7,134
up €7,134 (+3.3%), from €213,071 to €220,205
mainly Net result for the year (+€48,045) and Other debts (+€19,298)
- Receivables within one year +€4,657
up €4,657 (+7.5%), from €62,261 to €66,919
of which Trade receivables: +€5,007
- Other debts +€19,298
up €19,298 (+41.7%), from €46,296 to €65,594
- Reserves +€17,881
up €17,881 (+16.9%), from €105,741 to €123,623
of which Distributable reserves: +€17,881
- Tax, wage and social debts +€16,805
up €16,805 (+68.7%), from €24,473 to €41,278
of which Taxes: +€17,188
- Accrued charges and deferred income -€8,195
down €8,195 (-65.9%), from €12,431 to €4,235
- Trade debts -€4,612
down €4,612 (-11.2%), from €41,166 to €36,553
- Gross operating margin +€56,924
up €56,924 (+25.4%), from €223,772 to €280,696
- Staff costs +€24,416
up €24,416 (+13.1%), from €185,776 to €210,193
- Taxes +€8,807
up €8,807 (+85.2%), from €10,341 to €19,148
From the 2025 result to the 2026 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.
Cash bridge derived
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €277,653 | €318,830 | +€41,177 | +14.8% |
| Fixed assets | 21/28 | - | €27,725 | +€27,725 | |
| Tangible fixed assets | 22/27 | - | €27,725 | +€27,725 | |
| Furniture and vehicles | 24 | - | €27,725 | +€27,725 | |
| Current assets | 29/58 | €277,653 | €291,105 | +€13,452 | +4.8% |
| Stocks and contracts in progress | 3 | €1,969 | €3,346 | +€1,377 | +69.9% |
| Stocks | 30/36 | €1,969 | €3,346 | +€1,377 | +69.9% |
| Amounts receivable within one year | 40/41 | €62,261 | €66,919 | +€4,657 | +7.5% |
| Trade receivables | 40 | €61,604 | €66,611 | +€5,007 | +8.1% |
| Other amounts receivable | 41 | €658 | €308 | -€350 | -53.2% |
| Cash at bank and in hand | 54/58 | €213,071 | €220,205 | +€7,134 | +3.3% |
| Deferred charges and accrued income | 490/1 | €351 | €635 | +€284 | +80.9% |
| Total equity and liabilities | 10/49 | €277,653 | €318,830 | +€41,177 | +14.8% |
| Equity | 10/15 | €153,288 | €171,169 | +€17,881 | +11.7% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €105,741 | €123,623 | +€17,881 | +16.9% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €102,741 | €120,623 | +€17,881 | +17.4% |
| Profit (loss) carried forward | 14 | €17,547 | €17,547 | = | 0.0% |
| Amounts payable | 17/49 | €124,365 | €147,661 | +€23,296 | +18.7% |
| Amounts payable within one year | 42/48 | €111,934 | €143,425 | +€31,491 | +28.1% |
| Trade debts | 44 | €41,166 | €36,553 | -€4,612 | -11.2% |
| Suppliers | 440/4 | €41,166 | €36,553 | -€4,612 | -11.2% |
| Taxes, remuneration and social security | 45 | €24,473 | €41,278 | +€16,805 | +68.7% |
| Taxes | 450/3 | €6,409 | €23,597 | +€17,188 | +268.2% |
| Remuneration and social security | 454/9 | €18,064 | €17,681 | -€382 | -2.1% |
| Other amounts payable | 47/48 | €46,296 | €65,594 | +€19,298 | +41.7% |
| Accrued charges and deferred income | 492/3 | €12,431 | €4,235 | -€8,195 | -65.9% |
| Remuneration, social security and pensions | 62 | €185,776 | €210,193 | +€24,416 | +13.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30 | €829 | +€799 | +2622.4% |
| Other operating charges | 640/8 | €1,275 | €1,214 | -€62 | -4.8% |
| Gross operating margin | 9900 | €223,772 | €280,696 | +€56,924 | +25.4% |
| Operating profit (loss) | 9901 | €36,690 | €68,461 | +€31,771 | +86.6% |
| Financial charges | 65/66B | €3,128 | €1,268 | -€1,859 | -59.5% |
| Recurring financial charges | 65 | €3,128 | €1,268 | -€1,859 | -59.5% |
| Profit (loss) for the period before taxes | 9903 | €33,563 | €67,193 | +€33,630 | +100.2% |
| Income taxes | 67/77 | €10,341 | €19,148 | +€8,807 | +85.2% |
| Profit (loss) for the period | 9904 | €23,222 | €48,045 | +€24,823 | +106.9% |
| Profit (loss) for the period to be appropriated | 9905 | €23,222 | €48,045 | +€24,823 | +106.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.