Fradent: 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.
Fradent
Largest movements
- Current investments +€50,000
new in 2025: €50,000
- Cash +€15,514
up €15,514 (+10.7%), from €144,778 to €160,293
mainly Net result for the year (+€77,115) and Other debts (+€2,392)
- Reserves +€77,115
up €77,115 (+55.9%), from €137,831 to €214,946
- Tax, wage and social debts -€12,493
down €12,493 (-97.6%), from €12,803 to €310
- Other debts +€2,392
up €2,392 (+60.3%), from €3,970 to €6,361
- Gross operating margin -€81,512
down €81,512 (-45.2%), from €180,224 to €98,712
- Taxes -€19,816
down €19,816 (-49.8%), from €39,803 to €19,986
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 | €158,485 | €225,179 | +€66,694 | +42.1% |
| Current assets | 29/58 | €158,485 | €225,179 | +€66,694 | +42.1% |
| Current investments | 50/53 | - | €50,000 | +€50,000 | |
| Cash at bank and in hand | 54/58 | €144,778 | €160,293 | +€15,514 | +10.7% |
| Deferred charges and accrued income | 490/1 | €13,707 | €14,887 | +€1,180 | +8.6% |
| Total equity and liabilities | 10/49 | €158,485 | €225,179 | +€66,694 | +42.1% |
| Equity | 10/15 | €140,831 | €217,946 | +€77,115 | +54.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €137,831 | €214,946 | +€77,115 | +55.9% |
| Distributable reserves | 133 | €137,831 | €214,946 | +€77,115 | +55.9% |
| Amounts payable | 17/49 | €17,654 | €7,234 | -€10,421 | -59.0% |
| Amounts payable within one year | 42/48 | €17,654 | €6,908 | -€10,747 | -60.9% |
| Trade debts | 44 | €882 | €236 | -€646 | -73.3% |
| Suppliers | 440/4 | €882 | €236 | -€646 | -73.3% |
| Taxes, remuneration and social security | 45 | €12,803 | €310 | -€12,493 | -97.6% |
| Taxes | 450/3 | €12,803 | €310 | -€12,493 | -97.6% |
| Other amounts payable | 47/48 | €3,970 | €6,361 | +€2,392 | +60.3% |
| Accrued charges and deferred income | 492/3 | - | €326 | +€326 | |
| Other operating charges | 640/8 | €658 | €569 | -€89 | -13.6% |
| Gross operating margin | 9900 | €180,224 | €98,712 | -€81,512 | -45.2% |
| Operating profit (loss) | 9901 | €179,566 | €98,143 | -€81,423 | -45.3% |
| Financial income | 75/76B | - | €1,060 | +€1,060 | |
| Recurring financial income | 75 | - | €1,060 | +€1,060 | |
| Financial charges | 65/66B | €1,933 | €2,102 | +€170 | +8.8% |
| Recurring financial charges | 65 | €1,933 | €2,102 | +€170 | +8.8% |
| Profit (loss) for the period before taxes | 9903 | €177,634 | €97,101 | -€80,533 | -45.3% |
| Income taxes | 67/77 | €39,803 | €19,986 | -€19,816 | -49.8% |
| Profit (loss) for the period | 9904 | €137,831 | €77,115 | -€60,716 | -44.1% |
| Profit (loss) for the period to be appropriated | 9905 | €137,831 | €77,115 | -€60,716 | -44.1% |
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.