Froidbel: 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.
Froidbel
Largest movements
- Receivables within one year +€50,119
up €50,119 (+199.9%), from €25,067 to €75,186
of which Trade receivables: +€54,611
- Cash -€22,112
down €22,112 (-62.8%), from €35,204 to €13,091
mainly Receivables within one year (-€50,119) and Tax, wage and social debts (-€8,131)
- Tangible fixed assets -€8,610
down €8,610 (-81.1%), from €10,621 to €2,011
of which Furniture and vehicles: -€8,178
- Deferred charges and accrued income +€1,938
up €1,938 (+824.3%), from €235 to €2,173
- Profit (loss) carried forward +€17,329
up €17,329 (+38.2%), from €45,389 to €62,718
- Tax, wage and social debts -€8,131
down €8,131 (-57.1%), from €14,239 to €6,108
- Trade debts +€7,293
up €7,293 (+5564.1%), from €131 to €7,424
- Other debts +€4,844
up €4,844 (+57.9%), from €8,368 to €13,212
- Gross operating margin -€43,937
down €43,937 (-55.4%), from €79,289 to €35,352
- Taxes -€8,131
down €8,131 (-57.1%), from €14,236 to €6,105
- Depreciation -€7,479
down €7,479 (-43.2%), from €17,311 to €9,832
- Other operating charges -€1,212
down €1,212 (-56.9%), from €2,130 to €919
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.
Cash bridge derived
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 | €71,127 | €92,462 | +€21,335 | +30.0% |
| Fixed assets | 21/28 | €10,621 | €2,011 | -€8,610 | -81.1% |
| Tangible fixed assets | 22/27 | €10,621 | €2,011 | -€8,610 | -81.1% |
| Plant, machinery and equipment | 23 | €768 | €336 | -€432 | -56.2% |
| Furniture and vehicles | 24 | €9,853 | €1,675 | -€8,178 | -83.0% |
| Current assets | 29/58 | €60,506 | €90,450 | +€29,945 | +49.5% |
| Amounts receivable within one year | 40/41 | €25,067 | €75,186 | +€50,119 | +199.9% |
| Trade receivables | 40 | €17,468 | €72,079 | +€54,611 | +312.6% |
| Other amounts receivable | 41 | €7,598 | €3,107 | -€4,492 | -59.1% |
| Cash at bank and in hand | 54/58 | €35,204 | €13,091 | -€22,112 | -62.8% |
| Deferred charges and accrued income | 490/1 | €235 | €2,173 | +€1,938 | +824.3% |
| Total equity and liabilities | 10/49 | €71,127 | €92,462 | +€21,335 | +30.0% |
| Equity | 10/15 | €48,389 | €65,718 | +€17,329 | +35.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,389 | €62,718 | +€17,329 | +38.2% |
| Amounts payable | 17/49 | €22,738 | €26,743 | +€4,006 | +17.6% |
| Amounts payable within one year | 42/48 | €22,738 | €26,743 | +€4,006 | +17.6% |
| Trade debts | 44 | €131 | €7,424 | +€7,293 | +5564.1% |
| Suppliers | 440/4 | €131 | €7,424 | +€7,293 | +5564.1% |
| Taxes, remuneration and social security | 45 | €14,239 | €6,108 | -€8,131 | -57.1% |
| Taxes | 450/3 | €14,239 | €6,108 | -€8,131 | -57.1% |
| Other amounts payable | 47/48 | €8,368 | €13,212 | +€4,844 | +57.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,311 | €9,832 | -€7,479 | -43.2% |
| Other operating charges | 640/8 | €2,130 | €919 | -€1,212 | -56.9% |
| Non-recurring operating charges | 66A | - | €799 | +€799 | |
| Gross operating margin | 9900 | €79,289 | €35,352 | -€43,937 | -55.4% |
| Operating profit (loss) | 9901 | €59,848 | €23,803 | -€36,045 | -60.2% |
| Financial income | 75/76B | €15 | €0 | -€15 | -99.9% |
| Recurring financial income | 75 | €15 | €0 | -€15 | -99.9% |
| Financial charges | 65/66B | €237 | €369 | +€131 | +55.4% |
| Recurring financial charges | 65 | €237 | €369 | +€131 | +55.4% |
| Profit (loss) for the period before taxes | 9903 | €59,625 | €23,434 | -€36,191 | -60.7% |
| Income taxes | 67/77 | €14,236 | €6,105 | -€8,131 | -57.1% |
| Profit (loss) for the period | 9904 | €45,389 | €17,329 | -€28,060 | -61.8% |
| Profit (loss) for the period to be appropriated | 9905 | €45,389 | €17,329 | -€28,060 | -61.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.