FRABDIS: 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.
FRABDIS
Largest movements
- Current investments +€55,000
new in 2025: €55,000
- Receivables within one year -€50,203
down €50,203 (-1.6%), from €3.1m to €3.1m
- Cash -€44,133
down €44,133 (-66.6%), from €66,254 to €22,120
mainly Current investments (-€55,000) and Accrued charges and deferred income (-€45,954)
- Accrued charges and deferred income -€45,954
down €45,954 (-68.3%), from €67,248 to €21,293
No income-statement line moved by more than 1% of the activity.
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 | €3,971,300 | €3,899,659 | -€71,641 | -1.8% |
| Fixed assets | 21/28 | €750,000 | €750,000 | = | 0.0% |
| Financial fixed assets | 28 | €750,000 | €750,000 | = | 0.0% |
| Affiliated companies | 280/1 | €750,000 | €750,000 | = | 0.0% |
| Participating interests | 280 | €750,000 | €750,000 | = | 0.0% |
| Current assets | 29/58 | €3,221,300 | €3,149,659 | -€71,641 | -2.2% |
| Amounts receivable within one year | 40/41 | €3,122,738 | €3,072,536 | -€50,203 | -1.6% |
| Other amounts receivable | 41 | €3,122,738 | €3,072,536 | -€50,203 | -1.6% |
| Current investments | 50/53 | - | €55,000 | +€55,000 | |
| Other investments | 51/53 | - | €55,000 | +€55,000 | |
| Cash at bank and in hand | 54/58 | €66,254 | €22,120 | -€44,133 | -66.6% |
| Deferred charges and accrued income | 490/1 | €32,308 | €3 | -€32,305 | -100.0% |
| Total equity and liabilities | 10/49 | €3,971,300 | €3,899,659 | -€71,641 | -1.8% |
| Equity | 10/15 | €615,601 | €609,118 | -€6,483 | -1.1% |
| Contributions | 10/11 | €648,000 | €648,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,399 | -€38,882 | -€6,483 | -20.0% |
| Amounts payable | 17/49 | €3,355,700 | €3,290,541 | -€65,159 | -1.9% |
| Amounts payable after more than one year | 17 | €29,248 | €9,809 | -€19,439 | -66.5% |
| Financial debts | 170/4 | €29,248 | €9,809 | -€19,439 | -66.5% |
| Credit institutions | 173 | €29,248 | €9,809 | -€19,439 | -66.5% |
| Amounts payable within one year | 42/48 | €3,259,204 | €3,259,439 | +€235 | 0.0% |
| Current portion of amounts payable after more than one year | 42 | €3,259,204 | €3,259,439 | +€235 | 0.0% |
| Accrued charges and deferred income | 492/3 | €67,248 | €21,293 | -€45,954 | -68.3% |
| Operating charges | 60/66A | €2,993 | €1,447 | -€1,546 | -51.7% |
| Services and other goods | 61 | €85 | €372 | +€287 | +337.3% |
| Other operating charges | 640/8 | €1,110 | €1,075 | -€36 | -3.2% |
| Non-recurring operating charges | 66A | €1,797 | - | -€1,797 | |
| Operating profit (loss) | 9901 | -€2,993 | -€1,447 | +€1,546 | +51.7% |
| Financial income | 75/76B | €124,418 | €100,918 | -€23,500 | -18.9% |
| Recurring financial income | 75 | €124,418 | €100,918 | -€23,500 | -18.9% |
| Income from current assets | 751 | €124,418 | €100,918 | -€23,500 | -18.9% |
| Financial charges | 65/66B | €129,376 | €105,954 | -€23,422 | -18.1% |
| Recurring financial charges | 65 | €129,376 | €105,954 | -€23,422 | -18.1% |
| Debt charges | 650 | €129,036 | €105,894 | -€23,142 | -17.9% |
| Other financial charges | 652/9 | €340 | €60 | -€280 | -82.3% |
| Profit (loss) for the period before taxes | 9903 | -€7,950 | -€6,483 | +€1,468 | +18.5% |
| Profit (loss) for the period | 9904 | -€7,950 | -€6,483 | +€1,468 | +18.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,950 | -€6,483 | +€1,468 | +18.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.