SLBC FRESH: 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.
SLBC FRESH
Largest movements
- Cash -€50,361
down €50,361 (-48.8%), from €103,238 to €52,877
mainly Trade debts (-€33,269) and Debts after one year (-€32,080)
- Receivables within one year -€26,111
down €26,111 (-10.8%), from €240,923 to €214,812
of which Trade receivables: -€18,740
- Tangible fixed assets -€23,923
down €23,923 (-22.4%), from €106,804 to €82,881
of which Plant, machinery and equipment: -€14,734
- Stocks and contracts +€10,725
up €10,725 (+323%), from €3,322 to €14,046
- Profit (loss) carried forward -€89,632
no longer reported in 2025 (was €89,632)
- Reserves +€77,682
new in 2025: €77,682
- Trade debts -€33,269
down €33,269 (-10.3%), from €321,886 to €288,617
- Debts after one year -€32,080
down €32,080 (-32.6%), from €98,363 to €66,283
- Current portion of long-term debt -€9,146
down €9,146 (-22.4%), from €40,756 to €31,610
- Gross operating margin -€41,672
down €41,672 (-23.6%), from €176,847 to €135,175
- Other operating charges -€12,063
down €12,063 (-95.1%), from €12,691 to €628
- Depreciation +€4,839
up €4,839 (+17.7%), from €27,284 to €32,123
- Taxes -€4,397
no longer reported in 2025 (was €4,397)
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 | €583,707 | €493,270 | -€90,437 | -15.5% |
| Fixed assets | 21/28 | €232,530 | €207,881 | -€24,649 | -10.6% |
| Intangible fixed assets | 21 | €726 | - | -€726 | |
| Tangible fixed assets | 22/27 | €106,804 | €82,881 | -€23,923 | -22.4% |
| Land and buildings | 22 | €7,804 | €6,816 | -€988 | -12.7% |
| Plant, machinery and equipment | 23 | €43,659 | €28,925 | -€14,734 | -33.7% |
| Furniture and vehicles | 24 | €10,358 | €12,085 | +€1,726 | +16.7% |
| Leasing and similar rights | 25 | €44,982 | €35,054 | -€9,928 | -22.1% |
| Financial fixed assets | 28 | €125,000 | €125,000 | = | 0.0% |
| Current assets | 29/58 | €351,177 | €285,389 | -€65,788 | -18.7% |
| Stocks and contracts in progress | 3 | €3,322 | €14,046 | +€10,725 | +323% |
| Stocks | 30/36 | €3,322 | €14,046 | +€10,725 | +323% |
| Amounts receivable within one year | 40/41 | €240,923 | €214,812 | -€26,111 | -10.8% |
| Trade receivables | 40 | €231,724 | €212,984 | -€18,740 | -8.1% |
| Other amounts receivable | 41 | €9,199 | €1,828 | -€7,371 | -80.1% |
| Cash at bank and in hand | 54/58 | €103,238 | €52,877 | -€50,361 | -48.8% |
| Deferred charges and accrued income | 490/1 | €3,695 | €3,654 | -€40 | -1.1% |
| Total equity and liabilities | 10/49 | €583,707 | €493,270 | -€90,437 | -15.5% |
| Equity | 10/15 | €99,632 | €87,682 | -€11,950 | -12.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | - | €77,682 | +€77,682 | |
| Distributable reserves | 133 | - | €77,682 | +€77,682 | |
| Profit (loss) carried forward | 14 | €89,632 | - | -€89,632 | |
| Amounts payable | 17/49 | €484,075 | €405,588 | -€78,487 | -16.2% |
| Amounts payable after more than one year | 17 | €98,363 | €66,283 | -€32,080 | -32.6% |
| Financial debts | 170/4 | €98,363 | €66,283 | -€32,080 | -32.6% |
| Amounts payable within one year | 42/48 | €385,712 | €339,305 | -€46,407 | -12.0% |
| Current portion of amounts payable after more than one year | 42 | €40,756 | €31,610 | -€9,146 | -22.4% |
| Trade debts | 44 | €321,886 | €288,617 | -€33,269 | -10.3% |
| Suppliers | 440/4 | €321,886 | €288,617 | -€33,269 | -10.3% |
| Taxes, remuneration and social security | 45 | €20,425 | €15,078 | -€5,347 | -26.2% |
| Taxes | 450/3 | €5,505 | €924 | -€4,580 | -83.2% |
| Remuneration and social security | 454/9 | €14,920 | €14,153 | -€767 | -5.1% |
| Other amounts payable | 47/48 | €2,646 | €4,000 | +€1,354 | +51.2% |
| Remuneration, social security and pensions | 62 | €106,238 | €107,501 | +€1,263 | +1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,284 | €32,123 | +€4,839 | +17.7% |
| Other operating charges | 640/8 | €12,691 | €628 | -€12,063 | -95.1% |
| Non-recurring operating charges | 66A | €3,241 | €276 | -€2,965 | -91.5% |
| Gross operating margin | 9900 | €176,847 | €135,175 | -€41,672 | -23.6% |
| Operating profit (loss) | 9901 | €27,393 | -€5,353 | -€32,746 | |
| Financial income | 75/76B | - | €11 | +€11 | |
| Recurring financial income | 75 | - | €11 | +€11 | |
| Financial charges | 65/66B | €5,607 | €6,607 | +€1,000 | +17.8% |
| Recurring financial charges | 65 | €5,607 | €6,607 | +€1,000 | +17.8% |
| Profit (loss) for the period before taxes | 9903 | €21,786 | -€11,950 | -€33,736 | |
| Income taxes | 67/77 | €4,397 | - | -€4,397 | |
| Profit (loss) for the period | 9904 | €17,389 | -€11,950 | -€29,339 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,389 | -€11,950 | -€29,339 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.