Optimize Freezing GDO: 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.
Optimize Freezing GDO
Largest movements
- Tangible fixed assets -€11,703
down €11,703 (-16.7%), from €70,248 to €58,545
of which Furniture and vehicles: -€6,500
- Cash +€8,668
up €8,668 (+184.4%), from €4,700 to €13,368
mainly Depreciation (+€14,384) and Net result for the year (+€11,133)
- Profit (loss) carried forward +€11,133
up €11,133 (+129.2%), from €8,615 to €19,748
- Debts after one year -€10,788
down €10,788 (-38.8%), from €27,775 to €16,987
- Other debts -€5,270
down €5,270 (-31.0%), from €16,981 to €11,711
- Current portion of long-term debt +€2,459
up €2,459 (+22.8%), from €10,788 to €13,247
- Tax, wage and social debts -€1,009
down €1,009 (-23.5%), from €4,300 to €3,291
- Gross operating margin +€7,987
up €7,987 (+32.9%), from €24,267 to €32,254
- Depreciation +€5,372
up €5,372 (+59.6%), from €9,013 to €14,384
- Taxes -€689
down €689 (-23.1%), from €2,978 to €2,289
- Financial charges +€660
up €660 (+24.0%), from €2,746 to €3,406
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 | €75,642 | €72,741 | -€2,901 | -3.8% |
| Fixed assets | 21/28 | €70,248 | €58,545 | -€11,703 | -16.7% |
| Tangible fixed assets | 22/27 | €70,248 | €58,545 | -€11,703 | -16.7% |
| Plant, machinery and equipment | 23 | €58,981 | €53,778 | -€5,203 | -8.8% |
| Furniture and vehicles | 24 | €11,267 | €4,767 | -€6,500 | -57.7% |
| Current assets | 29/58 | €5,394 | €14,196 | +€8,802 | +163.2% |
| Amounts receivable within one year | 40/41 | €694 | €828 | +€134 | +19.2% |
| Trade receivables | 40 | €694 | €781 | +€86 | +12.4% |
| Other amounts receivable | 41 | - | €47 | +€47 | |
| Cash at bank and in hand | 54/58 | €4,700 | €13,368 | +€8,668 | +184.4% |
| Total equity and liabilities | 10/49 | €75,642 | €72,741 | -€2,901 | -3.8% |
| Equity | 10/15 | €13,615 | €24,748 | +€11,133 | +81.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,615 | €19,748 | +€11,133 | +129.2% |
| Amounts payable | 17/49 | €62,028 | €47,993 | -€14,034 | -22.6% |
| Amounts payable after more than one year | 17 | €27,775 | €16,987 | -€10,788 | -38.8% |
| Financial debts | 170/4 | €27,775 | €16,987 | -€10,788 | -38.8% |
| Amounts payable within one year | 42/48 | €34,252 | €31,006 | -€3,246 | -9.5% |
| Current portion of amounts payable after more than one year | 42 | €10,788 | €13,247 | +€2,459 | +22.8% |
| Trade debts | 44 | €2,183 | €2,757 | +€573 | +26.3% |
| Suppliers | 440/4 | €2,183 | €2,757 | +€573 | +26.3% |
| Taxes, remuneration and social security | 45 | €4,300 | €3,291 | -€1,009 | -23.5% |
| Taxes | 450/3 | €4,300 | €3,291 | -€1,009 | -23.5% |
| Other amounts payable | 47/48 | €16,981 | €11,711 | -€5,270 | -31.0% |
| Remuneration, social security and pensions | 62 | €388 | €557 | +€169 | +43.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,013 | €14,384 | +€5,372 | +59.6% |
| Other operating charges | 640/8 | €527 | €485 | -€42 | -8.0% |
| Gross operating margin | 9900 | €24,267 | €32,254 | +€7,987 | +32.9% |
| Operating profit (loss) | 9901 | €14,339 | €16,828 | +€2,489 | +17.4% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,746 | €3,406 | +€660 | +24.0% |
| Recurring financial charges | 65 | €2,746 | €3,406 | +€660 | +24.0% |
| Profit (loss) for the period before taxes | 9903 | €11,593 | €13,422 | +€1,829 | +15.8% |
| Income taxes | 67/77 | €2,978 | €2,289 | -€689 | -23.1% |
| Profit (loss) for the period | 9904 | €8,615 | €11,133 | +€2,518 | +29.2% |
| Profit (loss) for the period to be appropriated | 9905 | €8,615 | €11,133 | +€2,518 | +29.2% |
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 11 October 2026 via checked.be.