Froyman Mario: 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.
Froyman Mario
Largest movements
- Receivables within one year +€38,676
up €38,676 (+381%), from €10,157 to €48,832
of which Trade receivables: +€19,879
- Stocks and contracts -€22,000
down €22,000 (-66.7%), from €33,000 to €11,000
of which Stocks: -€27,000
- Tangible fixed assets -€19,460
down €19,460 (-29.1%), from €66,950 to €47,490
of which Furniture and vehicles: -€18,883
- Cash +€9,782
up €9,782 (+1,537%), from €636 to €10,418
mainly Trade debts (+€29,871) and Stocks and contracts (+€22,000)
- Trade debts +€29,871
up €29,871 (+466%), from €6,405 to €36,276
- Debts after one year -€9,804
down €9,804 (-27.3%), from €35,954 to €26,149
- Profit (loss) carried forward -€6,332
down €6,332 (-68.9%), from -€9,196 to -€15,528
- Other debts -€6,229
down €6,229 (-100%), from €6,229 to €0
- Current portion of long-term debt -€1,573
down €1,573 (-13.8%), from €11,377 to €9,804
- Depreciation +€5,561
up €5,561 (+40.0%), from €13,900 to €19,460
- Gross operating margin +€766
up €766 (+5.1%), from €15,071 to €15,838
- Financial income +€730
up €730 (+319%), from €229 to €959
- Financial charges +€717
up €717 (+37.7%), from €1,905 to €2,623
- Other operating charges -€365
down €365 (-29.7%), from €1,230 to €865
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 | €115,874 | €121,808 | +€5,934 | +5.1% |
| Fixed assets | 21/28 | €66,950 | €47,490 | -€19,460 | -29.1% |
| Tangible fixed assets | 22/27 | €66,950 | €47,490 | -€19,460 | -29.1% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €377 | €0 | -€377 | -100% |
| Furniture and vehicles | 24 | €66,354 | €47,470 | -€18,883 | -28.5% |
| Other tangible fixed assets | 26 | €219 | €19 | -€200 | -91.2% |
| Current assets | 29/58 | €48,924 | €74,319 | +€25,395 | +51.9% |
| Stocks and contracts in progress | 3 | €33,000 | €11,000 | -€22,000 | -66.7% |
| Stocks | 30/36 | €33,000 | €6,000 | -€27,000 | -81.8% |
| Contracts in progress | 37 | - | €5,000 | +€5,000 | |
| Amounts receivable within one year | 40/41 | €10,157 | €48,832 | +€38,676 | +381% |
| Trade receivables | 40 | €4,056 | €23,934 | +€19,879 | +490% |
| Other amounts receivable | 41 | €6,101 | €24,898 | +€18,797 | +308% |
| Cash at bank and in hand | 54/58 | €636 | €10,418 | +€9,782 | +1,537% |
| Deferred charges and accrued income | 490/1 | €5,131 | €4,068 | -€1,063 | -20.7% |
| Total equity and liabilities | 10/49 | €115,874 | €121,808 | +€5,934 | +5.1% |
| Equity | 10/15 | €55,903 | €49,570 | -€6,332 | -11.3% |
| Contributions | 10/11 | €13,808 | €13,808 | = | 0.0% |
| Reserves | 13 | €51,291 | €51,291 | = | 0.0% |
| Distributable reserves | 133 | €51,291 | €51,291 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,196 | -€15,528 | -€6,332 | -68.9% |
| Amounts payable | 17/49 | €59,971 | €72,238 | +€12,266 | +20.5% |
| Amounts payable after more than one year | 17 | €35,954 | €26,149 | -€9,804 | -27.3% |
| Financial debts | 170/4 | €35,954 | €26,149 | -€9,804 | -27.3% |
| Amounts payable within one year | 42/48 | €24,018 | €46,088 | +€22,071 | +91.9% |
| Current portion of amounts payable after more than one year | 42 | €11,377 | €9,804 | -€1,573 | -13.8% |
| Trade debts | 44 | €6,405 | €36,276 | +€29,871 | +466% |
| Suppliers | 440/4 | €6,405 | €36,276 | +€29,871 | +466% |
| Taxes, remuneration and social security | 45 | €6 | €7 | +€2 | +29.6% |
| Taxes | 450/3 | €6 | €7 | +€2 | +29.6% |
| Other amounts payable | 47/48 | €6,229 | €0 | -€6,229 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,900 | €19,460 | +€5,561 | +40.0% |
| Other operating charges | 640/8 | €1,230 | €865 | -€365 | -29.7% |
| Non-recurring operating charges | 66A | €7,292 | €0 | -€7,292 | -100% |
| Gross operating margin | 9900 | €15,071 | €15,838 | +€766 | +5.1% |
| Operating profit (loss) | 9901 | -€7,351 | -€4,488 | +€2,863 | +38.9% |
| Financial income | 75/76B | €229 | €959 | +€730 | +319% |
| Recurring financial income | 75 | €229 | €959 | +€730 | +319% |
| Financial charges | 65/66B | €1,905 | €2,623 | +€717 | +37.7% |
| Recurring financial charges | 65 | €1,905 | €2,623 | +€717 | +37.7% |
| Profit (loss) for the period before taxes | 9903 | -€9,027 | -€6,152 | +€2,875 | +31.9% |
| Income taxes | 67/77 | €169 | €180 | +€12 | +6.9% |
| Profit (loss) for the period | 9904 | -€9,196 | -€6,332 | +€2,864 | +31.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,196 | -€6,332 | +€2,864 | +31.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.