FRABOLEN: 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.
FRABOLEN
Largest movements
- Receivables within one year -€71,175
down €71,175 (-28.5%), from €249,640 to €178,465
- Cash -€2,667
down €2,667 (-98.1%), from €2,719 to €51
mainly Short-term financial debts (-€63,574) and Trade debts (-€11,155)
- Short-term financial debts -€63,574
down €63,574 (-45.5%), from €139,632 to €76,058
of which Other loans: -€68,094
- Trade debts -€11,155
no longer reported in 2025 (was €11,155)
- Profit (loss) carried forward +€4,256
up €4,256 (+5.4%), from €78,247 to €82,502
- Tax, wage and social debts -€3,368
down €3,368 (-22.0%), from €15,314 to €11,946
- Gross operating margin -€5,361
down €5,361 (-31.3%), from €17,131 to €11,770
- Other operating charges -€3,265
no longer reported in 2025 (was €3,265)
- Financial charges -€2,719
down €2,719 (-30.9%), from €8,813 to €6,094
- Taxes +€1,420
new in 2025: €1,420
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 | €252,408 | €178,567 | -€73,842 | -29.3% |
| Fixed assets | 21/28 | €50 | €50 | = | 0.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €252,358 | €178,517 | -€73,842 | -29.3% |
| Amounts receivable within one year | 40/41 | €249,640 | €178,465 | -€71,175 | -28.5% |
| Other amounts receivable | 41 | €249,640 | €178,465 | -€71,175 | -28.5% |
| Cash at bank and in hand | 54/58 | €2,719 | €51 | -€2,667 | -98.1% |
| Total equity and liabilities | 10/49 | €252,408 | €178,567 | -€73,842 | -29.3% |
| Equity | 10/15 | €86,307 | €90,562 | +€4,256 | +4.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €78,247 | €82,502 | +€4,256 | +5.4% |
| Amounts payable | 17/49 | €166,102 | €88,004 | -€78,098 | -47.0% |
| Amounts payable within one year | 42/48 | €166,102 | €88,004 | -€78,098 | -47.0% |
| Financial debts | 43 | €139,632 | €76,058 | -€63,574 | -45.5% |
| Credit institutions | 430/8 | - | €4,520 | +€4,520 | |
| Other loans | 439 | €139,632 | €71,538 | -€68,094 | -48.8% |
| Trade debts | 44 | €11,155 | - | -€11,155 | |
| Suppliers | 440/4 | €11,155 | - | -€11,155 | |
| Taxes, remuneration and social security | 45 | €15,314 | €11,946 | -€3,368 | -22.0% |
| Taxes | 450/3 | €15,314 | €11,946 | -€3,368 | -22.0% |
| Other operating charges | 640/8 | €3,265 | - | -€3,265 | |
| Gross operating margin | 9900 | €17,131 | €11,770 | -€5,361 | -31.3% |
| Operating profit (loss) | 9901 | €13,866 | €11,770 | -€2,097 | -15.1% |
| Financial charges | 65/66B | €8,813 | €6,094 | -€2,719 | -30.9% |
| Recurring financial charges | 65 | €8,813 | €6,094 | -€2,719 | -30.9% |
| Profit (loss) for the period before taxes | 9903 | €5,053 | €5,676 | +€623 | +12.3% |
| Income taxes | 67/77 | - | €1,420 | +€1,420 | |
| Profit (loss) for the period | 9904 | €5,053 | €4,256 | -€797 | -15.8% |
| Profit (loss) for the period to be appropriated | 9905 | €5,053 | €4,256 | -€797 | -15.8% |
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 20 October 2026 via checked.be.