REFRICLIM: 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.
REFRICLIM
Largest movements
- Cash +€14,396
up €14,396 (+111.5%), from €12,914 to €27,311
mainly Net result for the year (+€26,805) and Other debts (+€7,227)
- Receivables within one year +€9,694
up €9,694 (+34.2%), from €28,387 to €38,081
of which Other amounts receivable: +€10,613
- Tangible fixed assets +€9,352
up €9,352 (+773.1%), from €1,210 to €10,561
- Profit (loss) carried forward +€26,805
up €26,805 (+223.0%), from €12,021 to €38,826
- Other debts +€7,227
up €7,227 (+144.5%), from €5,000 to €12,227
- Trade debts -€813
down €813 (-3.7%), from €21,706 to €20,893
- Gross operating margin +€9,033
up €9,033 (+41.2%), from €21,906 to €30,939
- Taxes -€4,007
no longer reported in 2024 (was €4,007)
- Depreciation +€3,003
up €3,003 (+345.3%), from €869 to €3,872
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €42,734 | €75,953 | +€33,219 | +77.7% |
| Fixed assets | 21/28 | €1,433 | €10,561 | +€9,128 | +636.8% |
| Intangible fixed assets | 21 | €224 | - | -€224 | |
| Tangible fixed assets | 22/27 | €1,210 | €10,561 | +€9,352 | +773.1% |
| Furniture and vehicles | 24 | €1,210 | €10,561 | +€9,352 | +773.1% |
| Current assets | 29/58 | €41,301 | €65,392 | +€24,091 | +58.3% |
| Amounts receivable within one year | 40/41 | €28,387 | €38,081 | +€9,694 | +34.2% |
| Trade receivables | 40 | €24,997 | €24,078 | -€919 | -3.7% |
| Other amounts receivable | 41 | €3,389 | €14,003 | +€10,613 | +313.1% |
| Cash at bank and in hand | 54/58 | €12,914 | €27,311 | +€14,396 | +111.5% |
| Total equity and liabilities | 10/49 | €42,734 | €75,953 | +€33,219 | +77.7% |
| Equity | 10/15 | €12,021 | €38,826 | +€26,805 | +223.0% |
| Profit (loss) carried forward | 14 | €12,021 | €38,826 | +€26,805 | +223.0% |
| Amounts payable | 17/49 | €30,713 | €37,127 | +€6,414 | +20.9% |
| Amounts payable within one year | 42/48 | €30,713 | €37,127 | +€6,414 | +20.9% |
| Trade debts | 44 | €21,706 | €20,893 | -€813 | -3.7% |
| Suppliers | 440/4 | €21,706 | €20,893 | -€813 | -3.7% |
| Taxes, remuneration and social security | 45 | €4,007 | €4,007 | = | 0.0% |
| Taxes | 450/3 | €4,007 | €4,007 | = | 0.0% |
| Other amounts payable | 47/48 | €5,000 | €12,227 | +€7,227 | +144.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €869 | €3,872 | +€3,003 | +345.3% |
| Other operating charges | 640/8 | €7 | €235 | +€229 | +3420.7% |
| Gross operating margin | 9900 | €21,906 | €30,939 | +€9,033 | +41.2% |
| Operating profit (loss) | 9901 | €21,030 | €26,831 | +€5,802 | +27.6% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €2 | €26 | +€24 | +1335.7% |
| Recurring financial charges | 65 | €2 | €26 | +€24 | +1335.7% |
| Profit (loss) for the period before taxes | 9903 | €21,028 | €26,805 | +€5,777 | +27.5% |
| Income taxes | 67/77 | €4,007 | - | -€4,007 | |
| Profit (loss) for the period | 9904 | €17,021 | €26,805 | +€9,784 | +57.5% |
| Profit (loss) for the period to be appropriated | 9905 | €17,021 | €26,805 | +€9,784 | +57.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.