Laboratoire FRERE: 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.
Laboratoire FRERE
Largest movements
- Stocks and contracts +€13,821
new in 2025: €13,821
- Receivables within one year -€9,364
down €9,364 (-73.6%), from €12,726 to €3,362
of which Trade receivables: -€9,257
- Deferred charges and accrued income +€3,475
up €3,475 (+54.2%), from €6,415 to €9,890
- Intangible fixed assets +€3,307
new in 2025: €3,307
- Tangible fixed assets -€3,000
down €3,000 (-11.6%), from €25,891 to €22,891
of which Other tangible fixed assets: -€2,600
- Other debts +€94,593
up €94,593 (+149%), from €63,442 to €158,035
- Profit (loss) carried forward -€72,346
down €72,346 (-172%), from -€42,018 to -€114,364
- Trade debts -€17,181
down €17,181 (-81.8%), from €21,009 to €3,828
- Gross operating margin -€29,073
down €29,073 (-77.4%), from -€37,549 to -€66,623
- Depreciation +€1,278
up €1,278 (+35.5%), from €3,595 to €4,873
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 | €62,433 | €67,592 | +€5,159 | +8.3% |
| Formation expenses | 20 | €4,610 | €3,391 | -€1,220 | -26.5% |
| Fixed assets | 21/28 | €29,891 | €30,198 | +€307 | +1.0% |
| Intangible fixed assets | 21 | - | €3,307 | +€3,307 | |
| Tangible fixed assets | 22/27 | €25,891 | €22,891 | -€3,000 | -11.6% |
| Plant, machinery and equipment | 23 | €1,762 | €1,362 | -€400 | -22.7% |
| Other tangible fixed assets | 26 | €24,129 | €21,529 | -€2,600 | -10.8% |
| Financial fixed assets | 28 | €4,000 | €4,000 | = | 0.0% |
| Current assets | 29/58 | €27,932 | €34,003 | +€6,072 | +21.7% |
| Stocks and contracts in progress | 3 | - | €13,821 | +€13,821 | |
| Stocks | 30/36 | - | €13,821 | +€13,821 | |
| Amounts receivable within one year | 40/41 | €12,726 | €3,362 | -€9,364 | -73.6% |
| Trade receivables | 40 | €11,928 | €2,671 | -€9,257 | -77.6% |
| Other amounts receivable | 41 | €799 | €691 | -€108 | -13.5% |
| Cash at bank and in hand | 54/58 | €8,790 | €6,930 | -€1,860 | -21.2% |
| Deferred charges and accrued income | 490/1 | €6,415 | €9,890 | +€3,475 | +54.2% |
| Total equity and liabilities | 10/49 | €62,433 | €67,592 | +€5,159 | +8.3% |
| Equity | 10/15 | -€22,018 | -€94,364 | -€72,346 | -329% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,018 | -€114,364 | -€72,346 | -172% |
| Amounts payable | 17/49 | €84,451 | €161,956 | +€77,505 | +91.8% |
| Amounts payable within one year | 42/48 | €84,451 | €161,956 | +€77,505 | +91.8% |
| Trade debts | 44 | €21,009 | €3,828 | -€17,181 | -81.8% |
| Suppliers | 440/4 | €21,009 | €3,828 | -€17,181 | -81.8% |
| Taxes, remuneration and social security | 45 | - | €92 | +€92 | |
| Taxes | 450/3 | - | €92 | +€92 | |
| Other amounts payable | 47/48 | €63,442 | €158,035 | +€94,593 | +149% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,595 | €4,873 | +€1,278 | +35.5% |
| Other operating charges | 640/8 | €1,264 | €754 | -€511 | -40.4% |
| Gross operating margin | 9900 | -€37,549 | -€66,623 | -€29,073 | -77.4% |
| Operating profit (loss) | 9901 | -€42,408 | -€72,249 | -€29,841 | -70.4% |
| Financial income | 75/76B | €418 | €58 | -€361 | -86.2% |
| Recurring financial income | 75 | €418 | €58 | -€361 | -86.2% |
| Financial charges | 65/66B | €28 | €155 | +€127 | +459% |
| Recurring financial charges | 65 | €28 | €155 | +€127 | +459% |
| Profit (loss) for the period before taxes | 9903 | -€42,018 | -€72,346 | -€30,328 | -72.2% |
| Profit (loss) for the period | 9904 | -€42,018 | -€72,346 | -€30,328 | -72.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€42,018 | -€72,346 | -€30,328 | -72.2% |
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 28 October 2026 via checked.be.