FROIDMONT: 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.
FROIDMONT
Largest movements
- Deferred charges and accrued income +€69,000
up €69,000 (+24.2%), from €284,700 to €353,700
- Tangible fixed assets -€36,000
down €36,000 (-2.8%), from €1.3m to €1.3m
of which Land and buildings: -€31,000
- Debts after one year -€107,295
down €107,295 (-20.4%), from €525,028 to €417,732
- Reserves +€93,606
up €93,606 (+14.1%), from €665,315 to €758,921
of which Distributable reserves: +€93,606
- Other debts +€64,905
up €64,905 (+36.2%), from €179,121 to €244,025
- Gross operating margin -€4,246
down €4,246 (-2.2%), from €189,653 to €185,407
- Other operating charges +€3,675
up €3,675 (+60.2%), from €6,105 to €9,780
- Taxes -€1,911
down €1,911 (-5.7%), from €33,458 to €31,547
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 | €1,575,759 | €1,619,974 | +€44,214 | +2.8% |
| Fixed assets | 21/28 | €1,288,203 | €1,252,203 | -€36,000 | -2.8% |
| Tangible fixed assets | 22/27 | €1,288,203 | €1,252,203 | -€36,000 | -2.8% |
| Land and buildings | 22 | €1,255,328 | €1,224,328 | -€31,000 | -2.5% |
| Plant, machinery and equipment | 23 | €32,876 | €27,876 | -€5,000 | -15.2% |
| Current assets | 29/58 | €287,556 | €367,770 | +€80,214 | +27.9% |
| Cash at bank and in hand | 54/58 | €2,856 | €14,070 | +€11,214 | +392.6% |
| Deferred charges and accrued income | 490/1 | €284,700 | €353,700 | +€69,000 | +24.2% |
| Total equity and liabilities | 10/49 | €1,575,759 | €1,619,974 | +€44,214 | +2.8% |
| Equity | 10/15 | €726,815 | €820,421 | +€93,606 | +12.9% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €665,315 | €758,921 | +€93,606 | +14.1% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €659,165 | €752,771 | +€93,606 | +14.2% |
| Amounts payable | 17/49 | €848,944 | €799,552 | -€49,392 | -5.8% |
| Amounts payable after more than one year | 17 | €525,028 | €417,732 | -€107,295 | -20.4% |
| Financial debts | 170/4 | €525,028 | €417,732 | -€107,295 | -20.4% |
| Amounts payable within one year | 42/48 | €323,917 | €381,820 | +€57,903 | +17.9% |
| Current portion of amounts payable after more than one year | 42 | €104,981 | €107,295 | +€2,314 | +2.2% |
| Financial debts | 43 | €14,285 | €14,408 | +€123 | +0.9% |
| Credit institutions | 430/8 | €14,285 | €14,408 | +€123 | +0.9% |
| Trade debts | 44 | €1,292 | €1,085 | -€207 | -16.0% |
| Suppliers | 440/4 | €1,292 | €1,085 | -€207 | -16.0% |
| Taxes, remuneration and social security | 45 | €24,238 | €15,006 | -€9,232 | -38.1% |
| Taxes | 450/3 | €24,238 | €15,006 | -€9,232 | -38.1% |
| Other amounts payable | 47/48 | €179,121 | €244,025 | +€64,905 | +36.2% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,000 | €36,000 | = | 0.0% |
| Other operating charges | 640/8 | €6,105 | €9,780 | +€3,675 | +60.2% |
| Gross operating margin | 9900 | €189,653 | €185,407 | -€4,246 | -2.2% |
| Operating profit (loss) | 9901 | €147,548 | €139,626 | -€7,922 | -5.4% |
| Financial charges | 65/66B | €15,591 | €14,473 | -€1,118 | -7.2% |
| Recurring financial charges | 65 | €15,591 | €14,473 | -€1,118 | -7.2% |
| Profit (loss) for the period before taxes | 9903 | €131,958 | €125,154 | -€6,804 | -5.2% |
| Income taxes | 67/77 | €33,458 | €31,547 | -€1,911 | -5.7% |
| Profit (loss) for the period | 9904 | €98,499 | €93,606 | -€4,893 | -5.0% |
| Profit (loss) for the period to be appropriated | 9905 | €98,499 | €93,606 | -€4,893 | -5.0% |
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 8 October 2026 via checked.be.