FRAGOLA & CO: what changed
FRAGOLA & CO
Largest movements
- Cash +€6,784
up €6,784 (+276%), from €2,458 to €9,242
mainly Net result for the year (+€11,337) and Other debts (+€4,291)
- Receivables within one year -€3,466
down €3,466 (-89.6%), from €3,870 to €404
of which Trade receivables: -€3,689
- Tangible fixed assets -€1,300
down €1,300 (-61.3%), from €2,120 to €820
of which Plant, machinery and equipment: -€1,021
- Financial fixed assets +€1,291
up €1,291 (+738%), from €175 to €1,466
- Profit (loss) carried forward +€11,337
up €11,337 (+29.8%), from -€38,007 to -€26,670
- Accrued charges and deferred income -€6,574
down €6,574 (-76.3%), from €8,617 to €2,043
- Other debts +€4,291
up €4,291 (+55.6%), from €7,724 to €12,015
- Trade debts -€4,260
down €4,260 (-56.3%), from €7,573 to €3,313
- Tax, wage and social debts -€1,396
down €1,396 (-25.0%), from €5,584 to €4,188
of which Remuneration and social security: -€1,108
- Staff costs -€31,470
down €31,470 (-79.9%), from €39,375 to €7,905
- Depreciation -€4,154
down €4,154 (-76.2%), from €5,454 to €1,300
- Gross operating margin -€2,824
down €2,824 (-10.6%), from €26,532 to €23,708
- Other operating charges +€630
up €630 (+30.1%), from €2,093 to €2,723
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,780 | €14,178 | +€3,398 | +31.5% |
| Fixed assets | 21/28 | €2,295 | €2,286 | -€9 | -0.4% |
| Tangible fixed assets | 22/27 | €2,120 | €820 | -€1,300 | -61.3% |
| Plant, machinery and equipment | 23 | €1,446 | €425 | -€1,021 | -70.6% |
| Furniture and vehicles | 24 | €674 | €395 | -€279 | -41.4% |
| Financial fixed assets | 28 | €175 | €1,466 | +€1,291 | +738% |
| Current assets | 29/58 | €8,485 | €11,892 | +€3,407 | +40.2% |
| Stocks and contracts in progress | 3 | €1,893 | €1,960 | +€67 | +3.5% |
| Stocks | 30/36 | €1,893 | €1,960 | +€67 | +3.5% |
| Amounts receivable within one year | 40/41 | €3,870 | €404 | -€3,466 | -89.6% |
| Trade receivables | 40 | €3,689 | - | -€3,689 | |
| Other amounts receivable | 41 | €181 | €404 | +€223 | +123% |
| Cash at bank and in hand | 54/58 | €2,458 | €9,242 | +€6,784 | +276% |
| Deferred charges and accrued income | 490/1 | €264 | €286 | +€22 | +8.3% |
| Total equity and liabilities | 10/49 | €10,780 | €14,178 | +€3,398 | +31.5% |
| Equity | 10/15 | -€18,718 | -€7,381 | +€11,337 | +60.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €689 | €689 | = | 0.0% |
| Non-distributable reserves | 130/1 | €689 | €689 | = | 0.0% |
| Reserves not available under the articles | 1311 | €689 | €689 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,007 | -€26,670 | +€11,337 | +29.8% |
| Amounts payable | 17/49 | €29,498 | €21,559 | -€7,939 | -26.9% |
| Amounts payable within one year | 42/48 | €20,881 | €19,516 | -€1,365 | -6.5% |
| Trade debts | 44 | €7,573 | €3,313 | -€4,260 | -56.3% |
| Suppliers | 440/4 | €7,573 | €3,313 | -€4,260 | -56.3% |
| Taxes, remuneration and social security | 45 | €5,584 | €4,188 | -€1,396 | -25.0% |
| Taxes | 450/3 | €3,941 | €3,653 | -€288 | -7.3% |
| Remuneration and social security | 454/9 | €1,643 | €535 | -€1,108 | -67.4% |
| Other amounts payable | 47/48 | €7,724 | €12,015 | +€4,291 | +55.6% |
| Accrued charges and deferred income | 492/3 | €8,617 | €2,043 | -€6,574 | -76.3% |
| Remuneration, social security and pensions | 62 | €39,375 | €7,905 | -€31,470 | -79.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,454 | €1,300 | -€4,154 | -76.2% |
| Other operating charges | 640/8 | €2,093 | €2,723 | +€630 | +30.1% |
| Gross operating margin | 9900 | €26,532 | €23,708 | -€2,824 | -10.6% |
| Operating profit (loss) | 9901 | -€20,390 | €11,780 | +€32,170 | |
| Financial income | 75/76B | €56 | €18 | -€38 | -67.9% |
| Recurring financial income | 75 | €56 | €18 | -€38 | -67.9% |
| Financial charges | 65/66B | €279 | €461 | +€182 | +65.2% |
| Recurring financial charges | 65 | €279 | €461 | +€182 | +65.2% |
| Profit (loss) for the period before taxes | 9903 | -€20,613 | €11,337 | +€31,950 | |
| Profit (loss) for the period | 9904 | -€20,613 | €11,337 | +€31,950 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,613 | €11,337 | +€31,950 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.