FRAGARIA: 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.
FRAGARIA
Largest movements
- Cash +€321,619
up €321,619 (+209%), from €154,225 to €475,843
mainly Net result for the year (+€212,269) and Tax, wage and social debts (+€111,017)
- Receivables within one year -€79,949
down €79,949 (-32.7%), from €244,809 to €164,860
of which Other amounts receivable: -€59,277
- Deferred charges and accrued income -€60,419
down €60,419 (-93.5%), from €64,630 to €4,211
- Tangible fixed assets +€20,799
up €20,799 (+10.1%), from €206,633 to €227,433
of which Furniture and vehicles: +€35,259
- Reserves +€212,269
up €212,269 (+52.2%), from €406,777 to €619,046
- Tax, wage and social debts +€111,017
up €111,017 (+1,377%), from €8,060 to €119,076
of which Taxes: +€87,844
- Trade debts -€108,539
down €108,539 (-97.6%), from €111,224 to €2,685
- Debts after one year -€19,306
down €19,306 (-22.5%), from €85,972 to €66,667
- Other debts +€17,113
up €17,113 (+86.7%), from €19,741 to €36,854
- Gross operating margin +€328,870
up €328,870 (+129%), from €255,396 to €584,266
- Staff costs +€174,993
up €174,993 (+228%), from €76,687 to €251,680
- Taxes +€77,827
up €77,827 (+74,533%), from €104 to €77,931
- Depreciation +€15,567
up €15,567 (+57.1%), from €27,264 to €42,831
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 | €682,935 | €882,233 | +€199,297 | +29.2% |
| Fixed assets | 21/28 | €216,518 | €237,318 | +€20,799 | +9.6% |
| Tangible fixed assets | 22/27 | €206,633 | €227,433 | +€20,799 | +10.1% |
| Land and buildings | 22 | €137,956 | €124,871 | -€13,085 | -9.5% |
| Plant, machinery and equipment | 23 | €21,906 | €20,532 | -€1,374 | -6.3% |
| Furniture and vehicles | 24 | €46,771 | €82,030 | +€35,259 | +75.4% |
| Financial fixed assets | 28 | €9,885 | €9,885 | = | 0.0% |
| Current assets | 29/58 | €466,417 | €644,915 | +€178,498 | +38.3% |
| Stocks and contracts in progress | 3 | €2,753 | €0 | -€2,753 | -100% |
| Stocks | 30/36 | €2,753 | €0 | -€2,753 | -100% |
| Amounts receivable within one year | 40/41 | €244,809 | €164,860 | -€79,949 | -32.7% |
| Trade receivables | 40 | €21,909 | €1,237 | -€20,672 | -94.4% |
| Other amounts receivable | 41 | €222,900 | €163,623 | -€59,277 | -26.6% |
| Cash at bank and in hand | 54/58 | €154,225 | €475,843 | +€321,619 | +209% |
| Deferred charges and accrued income | 490/1 | €64,630 | €4,211 | -€60,419 | -93.5% |
| Total equity and liabilities | 10/49 | €682,935 | €882,233 | +€199,297 | +29.2% |
| Equity | 10/15 | €425,377 | €637,646 | +€212,269 | +49.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €406,777 | €619,046 | +€212,269 | +52.2% |
| Distributable reserves | 133 | €406,777 | €619,046 | +€212,269 | +52.2% |
| Amounts payable | 17/49 | €257,559 | €244,587 | -€12,972 | -5.0% |
| Amounts payable after more than one year | 17 | €85,972 | €66,667 | -€19,306 | -22.5% |
| Financial debts | 170/4 | €85,972 | €66,667 | -€19,306 | -22.5% |
| Amounts payable within one year | 42/48 | €171,586 | €177,920 | +€6,334 | +3.7% |
| Current portion of amounts payable after more than one year | 42 | €32,562 | €19,306 | -€13,257 | -40.7% |
| Trade debts | 44 | €111,224 | €2,685 | -€108,539 | -97.6% |
| Suppliers | 440/4 | €111,224 | €2,685 | -€108,539 | -97.6% |
| Taxes, remuneration and social security | 45 | €8,060 | €119,076 | +€111,017 | +1,377% |
| Taxes | 450/3 | €2,248 | €90,092 | +€87,844 | +3,907% |
| Remuneration and social security | 454/9 | €5,812 | €28,984 | +€23,172 | +399% |
| Other amounts payable | 47/48 | €19,741 | €36,854 | +€17,113 | +86.7% |
| Remuneration, social security and pensions | 62 | €76,687 | €251,680 | +€174,993 | +228% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,264 | €42,831 | +€15,567 | +57.1% |
| Other operating charges | 640/8 | €3,096 | €4,065 | +€969 | +31.3% |
| Gross operating margin | 9900 | €255,396 | €584,266 | +€328,870 | +129% |
| Operating profit (loss) | 9901 | €148,348 | €285,689 | +€137,341 | +92.6% |
| Financial income | 75/76B | €2,370 | €7,012 | +€4,642 | +196% |
| Recurring financial income | 75 | €2,370 | €7,012 | +€4,642 | +196% |
| Financial charges | 65/66B | €2,073 | €2,501 | +€429 | +20.7% |
| Recurring financial charges | 65 | €2,073 | €2,501 | +€429 | +20.7% |
| Profit (loss) for the period before taxes | 9903 | €148,646 | €290,200 | +€141,555 | +95.2% |
| Income taxes | 67/77 | €104 | €77,931 | +€77,827 | +74,533% |
| Profit (loss) for the period | 9904 | €148,541 | €212,269 | +€63,728 | +42.9% |
| Profit (loss) for the period to be appropriated | 9905 | €148,541 | €212,269 | +€63,728 | +42.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.