FRYMIAN: 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.
FRYMIAN
Largest movements
- Receivables within one year +€4,841
up €4,841 (+4.8%), from €101,319 to €106,160
of which Other amounts receivable: +€6,173
- Reserves +€4,438
up €4,438 (+15.3%), from €29,084 to €33,522
- Current portion of long-term debt -€1,309
no longer reported in 2025 (was €1,309)
- Gross operating margin -€4,168
down €4,168 (-37.1%), from €11,231 to €7,063
- Financial income -€1,669
down €1,669 (-56.5%), from €2,951 to €1,283
- Taxes -€1,476
down €1,476 (-40.6%), from €3,639 to €2,163
- Depreciation -€400
down €400 (-28.2%), from €1,419 to €1,019
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 | €117,638 | €120,232 | +€2,594 | +2.2% |
| Fixed assets | 21/28 | €1,898 | €879 | -€1,019 | -53.7% |
| Tangible fixed assets | 22/27 | €1,898 | €879 | -€1,019 | -53.7% |
| Plant, machinery and equipment | 23 | €1,898 | €879 | -€1,019 | -53.7% |
| Current assets | 29/58 | €115,740 | €119,352 | +€3,612 | +3.1% |
| Stocks and contracts in progress | 3 | €2,000 | €2,000 | = | 0.0% |
| Stocks | 30/36 | €2,000 | €2,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €101,319 | €106,160 | +€4,841 | +4.8% |
| Trade receivables | 40 | €1,332 | - | -€1,332 | |
| Other amounts receivable | 41 | €99,987 | €106,160 | +€6,173 | +6.2% |
| Cash at bank and in hand | 54/58 | €9,940 | €9,705 | -€234 | -2.4% |
| Deferred charges and accrued income | 490/1 | €2,481 | €1,487 | -€995 | -40.1% |
| Total equity and liabilities | 10/49 | €117,638 | €120,232 | +€2,594 | +2.2% |
| Equity | 10/15 | €112,957 | €117,395 | +€4,438 | +3.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €29,084 | €33,522 | +€4,438 | +15.3% |
| Distributable reserves | 133 | €29,084 | €33,522 | +€4,438 | +15.3% |
| Profit (loss) carried forward | 14 | €77,673 | €77,673 | = | 0.0% |
| Amounts payable | 17/49 | €4,682 | €2,837 | -€1,845 | -39.4% |
| Amounts payable within one year | 42/48 | €3,682 | €1,837 | -€1,845 | -50.1% |
| Current portion of amounts payable after more than one year | 42 | €1,309 | - | -€1,309 | |
| Trade debts | 44 | €1,917 | €1,496 | -€422 | -22.0% |
| Suppliers | 440/4 | €1,917 | €1,496 | -€422 | -22.0% |
| Taxes, remuneration and social security | 45 | €455 | €341 | -€114 | -25.0% |
| Taxes | 450/3 | €455 | €341 | -€114 | -25.0% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,419 | €1,019 | -€400 | -28.2% |
| Other operating charges | 640/8 | €616 | €637 | +€21 | +3.4% |
| Gross operating margin | 9900 | €11,231 | €7,063 | -€4,168 | -37.1% |
| Operating profit (loss) | 9901 | €9,197 | €5,407 | -€3,790 | -41.2% |
| Financial income | 75/76B | €2,951 | €1,283 | -€1,669 | -56.5% |
| Recurring financial income | 75 | €2,951 | €1,283 | -€1,669 | -56.5% |
| Financial charges | 65/66B | €142 | €89 | -€53 | -37.4% |
| Recurring financial charges | 65 | €142 | €89 | -€53 | -37.4% |
| Profit (loss) for the period before taxes | 9903 | €12,006 | €6,601 | -€5,405 | -45.0% |
| Income taxes | 67/77 | €3,639 | €2,163 | -€1,476 | -40.6% |
| Profit (loss) for the period | 9904 | €8,367 | €4,438 | -€3,929 | -47.0% |
| Profit (loss) for the period to be appropriated | 9905 | €8,367 | €4,438 | -€3,929 | -47.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.