FRIMAQUEVY: what changed
FRIMAQUEVY
Largest movements
- Cash +€90,309
up €90,309 (+610%), from €14,810 to €105,119
mainly Trade debts (+€64,412) and Receivables within one year (+€14,628)
- Receivables within one year -€14,628
down €14,628 (-6.2%), from €235,830 to €221,202
of which Trade receivables: -€14,674
- Tangible fixed assets -€8,097
down €8,097 (-14.5%), from €55,840 to €47,743
of which Plant, machinery and equipment: -€6,118
- Trade debts +€64,412
up €64,412 (+51.5%), from €125,125 to €189,537
- Purchases and services +€14,525
up €14,525 (+21.3%), from €68,147 to €82,672
- Gross operating margin -€8,335
down €8,335 (-28.6%), from €29,094 to €20,759
- Turnover +€6,190
up €6,190 (+6.4%), from €97,241 to €103,431
- Taxes -€5,192
down €5,192 (-46.8%), from €11,085 to €5,893
- Financial charges +€4,256
up €4,256 (+3,422%), from €124 to €4,381
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €309,785 | €377,512 | +€67,726 | +21.9% |
| Fixed assets | 21/28 | €55,840 | €47,743 | -€8,097 | -14.5% |
| Tangible fixed assets | 22/27 | €55,840 | €47,743 | -€8,097 | -14.5% |
| Land and buildings | 22 | €14,844 | €12,865 | -€1,979 | -13.3% |
| Plant, machinery and equipment | 23 | €40,996 | €34,878 | -€6,118 | -14.9% |
| Current assets | 29/58 | €253,945 | €329,769 | +€75,823 | +29.9% |
| Amounts receivable within one year | 40/41 | €235,830 | €221,202 | -€14,628 | -6.2% |
| Trade receivables | 40 | €235,766 | €221,092 | -€14,674 | -6.2% |
| Other amounts receivable | 41 | €64 | €109 | +€45 | +71.0% |
| Cash at bank and in hand | 54/58 | €14,810 | €105,119 | +€90,309 | +610% |
| Deferred charges and accrued income | 490/1 | €3,305 | €3,448 | +€143 | +4.3% |
| Total equity and liabilities | 10/49 | €309,785 | €377,512 | +€67,726 | +21.9% |
| Equity | 10/15 | €176,645 | €178,129 | +€1,485 | +0.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €40,971 | €40,971 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,355 | €1,355 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,355 | €1,355 | = | 0.0% |
| Distributable reserves | 133 | €39,616 | €39,616 | = | 0.0% |
| Profit (loss) carried forward | 14 | €129,473 | €130,958 | +€1,485 | +1.1% |
| Amounts payable | 17/49 | €133,141 | €199,382 | +€66,242 | +49.8% |
| Amounts payable within one year | 42/48 | €133,141 | €199,382 | +€66,242 | +49.8% |
| Trade debts | 44 | €125,125 | €189,537 | +€64,412 | +51.5% |
| Suppliers | 440/4 | €125,125 | €189,537 | +€64,412 | +51.5% |
| Taxes, remuneration and social security | 45 | - | €1,830 | +€1,830 | |
| Taxes | 450/3 | - | €1,830 | +€1,830 | |
| Other amounts payable | 47/48 | €8,016 | €8,016 | = | 0.0% |
| Turnover | 70 | €97,241 | €103,431 | +€6,190 | +6.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €68,147 | €82,672 | +€14,525 | +21.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,102 | €8,097 | -€1,005 | -11.0% |
| Other operating charges | 640/8 | €1,319 | €952 | -€366 | -27.8% |
| Gross operating margin | 9900 | €29,094 | €20,759 | -€8,335 | -28.6% |
| Operating profit (loss) | 9901 | €18,673 | €11,710 | -€6,964 | -37.3% |
| Financial income | 75/76B | €63 | €49 | -€14 | -22.4% |
| Recurring financial income | 75 | €63 | €49 | -€14 | -22.4% |
| Financial charges | 65/66B | €124 | €4,381 | +€4,256 | +3,422% |
| Recurring financial charges | 65 | €124 | €4,381 | +€4,256 | +3,422% |
| Profit (loss) for the period before taxes | 9903 | €18,612 | €7,378 | -€11,234 | -60.4% |
| Income taxes | 67/77 | €11,085 | €5,893 | -€5,192 | -46.8% |
| Profit (loss) for the period | 9904 | €7,527 | €1,485 | -€6,042 | -80.3% |
| Profit (loss) for the period to be appropriated | 9905 | €7,527 | €1,485 | -€6,042 | -80.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.