LES FREHISSES: 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.
LES FREHISSES
Largest movements
- Tangible fixed assets -€9,383
no longer reported in 2025 (was €9,383)
of which Plant, machinery and equipment: -€8,211
- Receivables within one year -€3,418
no longer reported in 2025 (was €3,418)
of which Trade receivables: -€2,832
- Stocks and contracts -€1,402
no longer reported in 2025 (was €1,402)
- Other debts -€13,336
down €13,336 (-3.8%), from €354,807 to €341,471
- Trade debts -€3,041
down €3,041 (-71.9%), from €4,230 to €1,189
- Tax, wage and social debts +€1,784
new in 2025: €1,784
- Profit (loss) carried forward +€385
up €385 (+0.1%), from -€350,996 to -€350,611
- Gross operating margin +€27,212
up €27,212, from -€22,692 to €4,520
- Depreciation -€1,210
no longer reported in 2025 (was €1,210)
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 | €14,241 | €32 | -€14,209 | -99.8% |
| Fixed assets | 21/28 | €9,383 | - | -€9,383 | |
| Tangible fixed assets | 22/27 | €9,383 | - | -€9,383 | |
| Plant, machinery and equipment | 23 | €8,211 | - | -€8,211 | |
| Other tangible fixed assets | 26 | €1,172 | - | -€1,172 | |
| Current assets | 29/58 | €4,858 | €32 | -€4,826 | -99.3% |
| Stocks and contracts in progress | 3 | €1,402 | - | -€1,402 | |
| Stocks | 30/36 | €1,402 | - | -€1,402 | |
| Amounts receivable within one year | 40/41 | €3,418 | - | -€3,418 | |
| Trade receivables | 40 | €2,832 | - | -€2,832 | |
| Other amounts receivable | 41 | €586 | - | -€586 | |
| Cash at bank and in hand | 54/58 | €38 | €32 | -€6 | -15.8% |
| Total equity and liabilities | 10/49 | €14,241 | €32 | -€14,209 | -99.8% |
| Equity | 10/15 | -€344,796 | -€344,411 | +€385 | +0.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€350,996 | -€350,611 | +€385 | +0.1% |
| Amounts payable | 17/49 | €359,037 | €344,443 | -€14,594 | -4.1% |
| Amounts payable within one year | 42/48 | €359,037 | €344,443 | -€14,594 | -4.1% |
| Trade debts | 44 | €4,230 | €1,189 | -€3,041 | -71.9% |
| Suppliers | 440/4 | €4,230 | €1,189 | -€3,041 | -71.9% |
| Taxes, remuneration and social security | 45 | - | €1,784 | +€1,784 | |
| Taxes | 450/3 | - | €1,784 | +€1,784 | |
| Other amounts payable | 47/48 | €354,807 | €341,471 | -€13,336 | -3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,210 | - | -€1,210 | |
| Other operating charges | 640/8 | €95 | - | -€95 | |
| Non-recurring operating charges | 66A | - | €4,088 | +€4,088 | |
| Gross operating margin | 9900 | -€22,692 | €4,520 | +€27,212 | |
| Operating profit (loss) | 9901 | -€23,997 | €432 | +€24,429 | |
| Financial income | 75/76B | €9 | - | -€9 | |
| Recurring financial income | 75 | €9 | - | -€9 | |
| Financial charges | 65/66B | €46 | €47 | +€0 | +0.7% |
| Recurring financial charges | 65 | €46 | €47 | +€0 | +0.7% |
| Profit (loss) for the period before taxes | 9903 | -€24,034 | €385 | +€24,420 | |
| Profit (loss) for the period | 9904 | -€24,034 | €385 | +€24,420 | |
| Profit (loss) for the period to be appropriated | 9905 | -€24,034 | €385 | +€24,420 |
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 16 October 2026 via checked.be.