Frade Bois: 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.
Frade Bois
Largest movements
- Tangible fixed assets +€50,677
up €50,677 (+24.9%), from €203,191 to €253,868
of which Plant, machinery and equipment: +€60,333
- Cash +€10,304
up €10,304 (+1,530%), from €674 to €10,977
mainly Other debts (+€112,869) and Depreciation (+€35,323)
- Receivables within one year +€10,032
up €10,032 (+133%), from €7,533 to €17,564
of which Other amounts receivable: +€8,454
- Other debts +€112,869
up €112,869 (+184%), from €61,246 to €174,114
- Profit (loss) carried forward -€21,535
down €21,535, from €18,108 to -€3,427
- Debts after one year -€19,811
down €19,811 (-24.5%), from €80,906 to €61,095
- Gross operating margin -€24,088
down €24,088 (-61.2%), from €39,390 to €15,302
- Depreciation +€8,961
up €8,961 (+34.0%), from €26,362 to €35,323
- Taxes -€2,369
no longer reported in 2025 (was €2,369)
- Financial charges -€674
down €674 (-25.2%), from €2,673 to €1,998
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 | €249,319 | €317,896 | +€68,577 | +27.5% |
| Fixed assets | 21/28 | €203,191 | €253,868 | +€50,677 | +24.9% |
| Tangible fixed assets | 22/27 | €203,191 | €253,868 | +€50,677 | +24.9% |
| Plant, machinery and equipment | 23 | €165,601 | €225,934 | +€60,333 | +36.4% |
| Furniture and vehicles | 24 | €30,848 | €21,593 | -€9,254 | -30.0% |
| Other tangible fixed assets | 26 | €6,742 | €6,340 | -€403 | -6.0% |
| Current assets | 29/58 | €46,128 | €64,029 | +€17,901 | +38.8% |
| Stocks and contracts in progress | 3 | €36,127 | €35,126 | -€1,002 | -2.8% |
| Stocks | 30/36 | €36,127 | €35,126 | -€1,002 | -2.8% |
| Amounts receivable within one year | 40/41 | €7,533 | €17,564 | +€10,032 | +133% |
| Trade receivables | 40 | - | €1,578 | +€1,578 | |
| Other amounts receivable | 41 | €7,533 | €15,987 | +€8,454 | +112% |
| Cash at bank and in hand | 54/58 | €674 | €10,977 | +€10,304 | +1,530% |
| Deferred charges and accrued income | 490/1 | €1,794 | €361 | -€1,433 | -79.9% |
| Total equity and liabilities | 10/49 | €249,319 | €317,896 | +€68,577 | +27.5% |
| Equity | 10/15 | €81,157 | €58,744 | -€22,413 | -27.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €50,650 | €49,772 | -€878 | -1.7% |
| Tax-exempt reserves | 132 | €11,415 | €10,537 | -€878 | -7.7% |
| Distributable reserves | 133 | €39,234 | €39,234 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,108 | -€3,427 | -€21,535 | |
| Provisions and deferred taxes | 16 | €3,805 | €3,512 | -€293 | -7.7% |
| Deferred taxes | 168 | €3,805 | €3,512 | -€293 | -7.7% |
| Amounts payable | 17/49 | €164,357 | €255,640 | +€91,283 | +55.5% |
| Amounts payable after more than one year | 17 | €80,906 | €61,095 | -€19,811 | -24.5% |
| Financial debts | 170/4 | €80,906 | €61,095 | -€19,811 | -24.5% |
| Amounts payable within one year | 42/48 | €83,451 | €194,545 | +€111,094 | +133% |
| Current portion of amounts payable after more than one year | 42 | €19,568 | €20,431 | +€862 | +4.4% |
| Trade debts | 44 | €268 | - | -€268 | |
| Suppliers | 440/4 | €268 | - | -€268 | |
| Taxes, remuneration and social security | 45 | €2,369 | - | -€2,369 | |
| Taxes | 450/3 | €2,369 | - | -€2,369 | |
| Other amounts payable | 47/48 | €61,246 | €174,114 | +€112,869 | +184% |
| Non-recurring operating income | 76A | €1,144 | - | -€1,144 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,362 | €35,323 | +€8,961 | +34.0% |
| Other operating charges | 640/8 | €795 | €686 | -€109 | -13.7% |
| Gross operating margin | 9900 | €39,390 | €15,302 | -€24,088 | -61.2% |
| Operating profit (loss) | 9901 | €12,232 | -€20,708 | -€32,940 | |
| Financial charges | 65/66B | €2,673 | €1,998 | -€674 | -25.2% |
| Recurring financial charges | 65 | €2,673 | €1,998 | -€674 | -25.2% |
| Profit (loss) for the period before taxes | 9903 | €9,560 | -€22,706 | -€32,266 | |
| Transfer from deferred taxes | 780 | €293 | €293 | = | 0.0% |
| Income taxes | 67/77 | €2,369 | - | -€2,369 | |
| Profit (loss) for the period | 9904 | €7,483 | -€22,413 | -€29,897 | |
| Transfer from tax-exempt reserves | 789 | €878 | €878 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €8,362 | -€21,535 | -€29,897 |
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 30 October 2026 via checked.be.