SUFREEZE: 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.
SUFREEZE
Largest movements
- Receivables within one year -€183,307
down €183,307 (-91.7%), from €200,000 to €16,693
- Cash +€108,870
up €108,870 (+517.0%), from €21,057 to €129,927
mainly Receivables within one year (+€183,307) and Depreciation (+€21,000)
- Tangible fixed assets -€21,000
down €21,000 (-20.7%), from €101,663 to €80,663
- Other debts -€79,963
down €79,963 (-97.0%), from €82,408 to €2,445
- Reserves -€14,910
down €14,910 (-17.8%), from €83,728 to €68,818
of which Distributable reserves: -€14,910
- Depreciation +€17,663
up €17,663 (+529.3%), from €3,337 to €21,000
- Gross operating margin +€5,686
up €5,686, from -€1,183 to €4,503
- Financial income -€4,670
down €4,670 (-58.3%), from €8,003 to €3,333
- Taxes -€480
down €480 (-60.0%), from €800 to €320
- Other operating charges +€193
up €193 (+21.9%), from €880 to €1,072
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 | €324,726 | €229,350 | -€95,376 | -29.4% |
| Fixed assets | 21/28 | €101,663 | €80,663 | -€21,000 | -20.7% |
| Tangible fixed assets | 22/27 | €101,663 | €80,663 | -€21,000 | -20.7% |
| Furniture and vehicles | 24 | €101,663 | €80,663 | -€21,000 | -20.7% |
| Current assets | 29/58 | €223,063 | €148,687 | -€74,376 | -33.3% |
| Amounts receivable within one year | 40/41 | €200,000 | €16,693 | -€183,307 | -91.7% |
| Other amounts receivable | 41 | €200,000 | €16,693 | -€183,307 | -91.7% |
| Cash at bank and in hand | 54/58 | €21,057 | €129,927 | +€108,870 | +517.0% |
| Deferred charges and accrued income | 490/1 | €2,006 | €2,067 | +€61 | +3.1% |
| Total equity and liabilities | 10/49 | €324,726 | €229,350 | -€95,376 | -29.4% |
| Equity | 10/15 | €241,133 | €226,223 | -€14,910 | -6.2% |
| Contributions | 10/11 | €157,405 | €157,405 | = | 0.0% |
| Reserves | 13 | €83,728 | €68,818 | -€14,910 | -17.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €83,728 | €68,818 | -€14,910 | -17.8% |
| Amounts payable | 17/49 | €83,593 | €3,127 | -€80,466 | -96.3% |
| Amounts payable within one year | 42/48 | €83,208 | €3,127 | -€80,081 | -96.2% |
| Trade debts | 44 | - | €682 | +€682 | |
| Suppliers | 440/4 | - | €682 | +€682 | |
| Taxes, remuneration and social security | 45 | €800 | €0 | -€800 | -100.0% |
| Taxes | 450/3 | €800 | €0 | -€800 | -100.0% |
| Other amounts payable | 47/48 | €82,408 | €2,445 | -€79,963 | -97.0% |
| Accrued charges and deferred income | 492/3 | €384 | €0 | -€384 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,337 | €21,000 | +€17,663 | +529.3% |
| Other operating charges | 640/8 | €880 | €1,072 | +€193 | +21.9% |
| Gross operating margin | 9900 | -€1,183 | €4,503 | +€5,686 | |
| Operating profit (loss) | 9901 | -€5,400 | -€17,570 | -€12,170 | -225.4% |
| Financial income | 75/76B | €8,003 | €3,333 | -€4,670 | -58.3% |
| Recurring financial income | 75 | €8,003 | €3,333 | -€4,670 | -58.3% |
| Financial charges | 65/66B | €319 | €354 | +€34 | +10.8% |
| Recurring financial charges | 65 | €319 | €354 | +€34 | +10.8% |
| Profit (loss) for the period before taxes | 9903 | €2,284 | -€14,590 | -€16,874 | |
| Income taxes | 67/77 | €800 | €320 | -€480 | -60.0% |
| Profit (loss) for the period | 9904 | €1,484 | -€14,910 | -€16,394 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,484 | -€14,910 | -€16,394 |
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 10 October 2026 via checked.be.