FRAEYE HARDWARE GROUP: 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.
FRAEYE HARDWARE GROUP
Largest movements
- Cash +€45,419
up €45,419 (+54.1%), from €83,941 to €129,361
mainly Net result for the year (+€74,871) and Depreciation (+€16,159)
- Tangible fixed assets -€16,159
down €16,159 (-5.3%), from €305,405 to €289,246
of which Land and buildings: -€16,159
- Reserves +€42,630
new in 2025: €42,630
- Profit (loss) carried forward +€32,241
up €32,241, from -€32,241 to €0
- Other debts -€28,809
down €28,809 (-10.7%), from €269,764 to €240,955
- Debts after one year -€20,446
down €20,446 (-7.8%), from €261,815 to €241,369
- Financial income +€97,927
up €97,927, from €0 to €97,927
- Taxes +€25,933
up €25,933 (+16,643%), from €156 to €26,088
- Gross operating margin +€11,979
up €11,979 (+66.5%), from €18,026 to €30,005
- Depreciation -€2,616
down €2,616 (-13.9%), from €18,775 to €16,159
- Financial charges -€1,791
down €1,791 (-24.0%), from €7,448 to €5,657
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 | €610,391 | €638,199 | +€27,808 | +4.6% |
| Fixed assets | 21/28 | €513,896 | €497,737 | -€16,159 | -3.1% |
| Tangible fixed assets | 22/27 | €305,405 | €289,246 | -€16,159 | -5.3% |
| Land and buildings | 22 | €305,405 | €289,246 | -€16,159 | -5.3% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €208,491 | €208,491 | = | 0.0% |
| Current assets | 29/58 | €96,495 | €140,462 | +€43,967 | +45.6% |
| Amounts receivable within one year | 40/41 | €6,503 | €10,404 | +€3,900 | +60.0% |
| Trade receivables | 40 | €3,946 | €7,825 | +€3,879 | +98.3% |
| Other amounts receivable | 41 | €2,557 | €2,578 | +€21 | +0.8% |
| Cash at bank and in hand | 54/58 | €83,941 | €129,361 | +€45,419 | +54.1% |
| Deferred charges and accrued income | 490/1 | €6,050 | €698 | -€5,352 | -88.5% |
| Total equity and liabilities | 10/49 | €610,391 | €638,199 | +€27,808 | +4.6% |
| Equity | 10/15 | -€12,241 | €62,630 | +€74,871 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | - | €42,630 | +€42,630 | |
| Distributable reserves | 133 | - | €42,630 | +€42,630 | |
| Profit (loss) carried forward | 14 | -€32,241 | €0 | +€32,241 | |
| Amounts payable | 17/49 | €622,631 | €575,569 | -€47,062 | -7.6% |
| Amounts payable after more than one year | 17 | €261,815 | €241,369 | -€20,446 | -7.8% |
| Financial debts | 170/4 | €261,815 | €241,369 | -€20,446 | -7.8% |
| Amounts payable within one year | 42/48 | €360,816 | €332,442 | -€28,375 | -7.9% |
| Current portion of amounts payable after more than one year | 42 | €18,385 | €20,446 | +€2,061 | +11.2% |
| Trade debts | 44 | €70,255 | €68,283 | -€1,972 | -2.8% |
| Suppliers | 440/4 | €70,255 | €68,283 | -€1,972 | -2.8% |
| Taxes, remuneration and social security | 45 | €2,412 | €2,758 | +€346 | +14.3% |
| Taxes | 450/3 | €2,412 | €2,758 | +€346 | +14.3% |
| Other amounts payable | 47/48 | €269,764 | €240,955 | -€28,809 | -10.7% |
| Accrued charges and deferred income | 492/3 | - | €1,758 | +€1,758 | |
| Remuneration, social security and pensions | 62 | €92 | €0 | -€92 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,775 | €16,159 | -€2,616 | -13.9% |
| Other operating charges | 640/8 | €5,306 | €5,157 | -€150 | -2.8% |
| Gross operating margin | 9900 | €18,026 | €30,005 | +€11,979 | +66.5% |
| Operating profit (loss) | 9901 | -€6,148 | €8,689 | +€14,837 | |
| Financial income | 75/76B | €0 | €97,927 | +€97,927 | |
| Recurring financial income | 75 | €0 | €97,927 | +€97,927 | |
| Financial charges | 65/66B | €7,448 | €5,657 | -€1,791 | -24.0% |
| Recurring financial charges | 65 | €7,448 | €5,657 | -€1,791 | -24.0% |
| Profit (loss) for the period before taxes | 9903 | -€13,596 | €100,959 | +€114,555 | |
| Income taxes | 67/77 | €156 | €26,088 | +€25,933 | +16,643% |
| Profit (loss) for the period | 9904 | -€13,752 | €74,871 | +€88,622 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,752 | €74,871 | +€88,622 |
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 25 October 2026 via checked.be.