FRA-JILL: 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.
FRA-JILL
Largest movements
- Tangible fixed assets +€953,726
up €953,726 (+132.7%), from €718,579 to €1.7m
- Receivables within one year +€211,344
up €211,344 (+1425.8%), from €14,823 to €226,166
of which Other amounts receivable: +€212,486
- Financial fixed assets -€55,000
down €55,000 (-8.7%), from €631,000 to €576,000
- Cash -€38,932
down €38,932 (-46.7%), from €83,346 to €44,414
mainly Investment in fixed assets (net) (-€928,872) and Receivables within one year (-€211,344)
- Debts after one year +€845,762
up €845,762 (+137.2%), from €616,514 to €1.5m
- Trade debts +€162,524
up €162,524 (+67577.7%), from €241 to €162,765
- Reserves +€53,306
up €53,306 (+28.2%), from €188,823 to €242,129
of which Non-distributable reserves: +€31,000
- Gross operating margin -€66,533
down €66,533 (-42.2%), from €157,779 to €91,246
- Financial charges +€25,012
up €25,012 (+167.8%), from €14,907 to €39,919
- Taxes -€21,063
down €21,063 (-98.8%), from €21,311 to €249
- Other operating charges -€14,761
down €14,761 (-65.8%), from €22,440 to €7,679
- Financial income +€9,054
new in 2025: €9,054
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 | €1,448,509 | €2,519,676 | +€1.1m | +73.9% |
| Fixed assets | 21/28 | €1,349,579 | €2,248,304 | +€898,726 | +66.6% |
| Tangible fixed assets | 22/27 | €718,579 | €1,672,304 | +€953,726 | +132.7% |
| Land and buildings | 22 | €718,579 | €1,672,304 | +€953,726 | +132.7% |
| Financial fixed assets | 28 | €631,000 | €576,000 | -€55,000 | -8.7% |
| Current assets | 29/58 | €98,930 | €271,372 | +€172,442 | +174.3% |
| Amounts receivable within one year | 40/41 | €14,823 | €226,166 | +€211,344 | +1425.8% |
| Trade receivables | 40 | €14,823 | €13,680 | -€1,143 | -7.7% |
| Other amounts receivable | 41 | - | €212,486 | +€212,486 | |
| Cash at bank and in hand | 54/58 | €83,346 | €44,414 | -€38,932 | -46.7% |
| Deferred charges and accrued income | 490/1 | €762 | €792 | +€30 | +3.9% |
| Total equity and liabilities | 10/49 | €1,448,509 | €2,519,676 | +€1.1m | +73.9% |
| Equity | 10/15 | €706,948 | €755,254 | +€48,306 | +6.8% |
| Contributions | 10/11 | €405,000 | €405,000 | = | 0.0% |
| Revaluation surpluses | 12 | €113,125 | €108,125 | -€5,000 | -4.4% |
| Reserves | 13 | €188,823 | €242,129 | +€53,306 | +28.2% |
| Non-distributable reserves | 130/1 | €119,000 | €150,000 | +€31,000 | +26.1% |
| Reserves not available under the articles | 1311 | €119,000 | €150,000 | +€31,000 | +26.1% |
| Distributable reserves | 133 | €69,823 | €92,129 | +€22,306 | +31.9% |
| Amounts payable | 17/49 | €741,561 | €1,764,423 | +€1.0m | +137.9% |
| Amounts payable after more than one year | 17 | €616,514 | €1,462,276 | +€845,762 | +137.2% |
| Financial debts | 170/4 | €616,514 | €1,462,276 | +€845,762 | +137.2% |
| Amounts payable within one year | 42/48 | €122,297 | €302,147 | +€179,850 | +147.1% |
| Current portion of amounts payable after more than one year | 42 | €40,990 | €50,837 | +€9,847 | +24.0% |
| Financial debts | 43 | €65,000 | €80,000 | +€15,000 | +23.1% |
| Credit institutions | 430/8 | €65,000 | €80,000 | +€15,000 | +23.1% |
| Trade debts | 44 | €241 | €162,765 | +€162,524 | +67577.7% |
| Suppliers | 440/4 | €241 | €162,765 | +€162,524 | +67577.7% |
| Taxes, remuneration and social security | 45 | €14,147 | €6,625 | -€7,522 | -53.2% |
| Taxes | 450/3 | €14,147 | €6,625 | -€7,522 | -53.2% |
| Other amounts payable | 47/48 | €1,920 | €1,920 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €2,750 | - | -€2,750 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,786 | €30,147 | -€5,639 | -15.8% |
| Other operating charges | 640/8 | €22,440 | €7,679 | -€14,761 | -65.8% |
| Gross operating margin | 9900 | €157,779 | €91,246 | -€66,533 | -42.2% |
| Operating profit (loss) | 9901 | €99,553 | €53,420 | -€46,133 | -46.3% |
| Financial income | 75/76B | - | €9,054 | +€9,054 | |
| Recurring financial income | 75 | - | €9,054 | +€9,054 | |
| Financial charges | 65/66B | €14,907 | €39,919 | +€25,012 | +167.8% |
| Recurring financial charges | 65 | €14,907 | €39,919 | +€25,012 | +167.8% |
| Profit (loss) for the period before taxes | 9903 | €84,645 | €22,554 | -€62,091 | -73.4% |
| Income taxes | 67/77 | €21,311 | €249 | -€21,063 | -98.8% |
| Profit (loss) for the period | 9904 | €63,334 | €22,306 | -€41,028 | -64.8% |
| Profit (loss) for the period to be appropriated | 9905 | €63,334 | €22,306 | -€41,028 | -64.8% |
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 11 October 2026 via checked.be.