FRAHANBLONDE: 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.
FRAHANBLONDE
Largest movements
- Cash -€104,662
down €104,662 (-94.7%), from €110,575 to €5,914
mainly Trade debts (-€87,795) and Contributions, distributions and other (-€87,000)
- Receivables within one year +€23,167
up €23,167 (+17.1%), from €135,670 to €158,837
of which Trade receivables: +€25,421
- Trade debts -€87,795
down €87,795 (-56.9%), from €154,353 to €66,558
- Other debts +€13,977
up €13,977 (+18.9%), from €74,000 to €87,977
- Tax, wage and social debts -€7,905
down €7,905 (-100%), from €7,905 to €0
- Gross operating margin +€12,545
up €12,545 (+16.7%), from €75,288 to €87,833
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 | €246,245 | €164,751 | -€81,494 | -33.1% |
| Current assets | 29/58 | €246,245 | €164,751 | -€81,494 | -33.1% |
| Amounts receivable within one year | 40/41 | €135,670 | €158,837 | +€23,167 | +17.1% |
| Trade receivables | 40 | €130,611 | €156,032 | +€25,421 | +19.5% |
| Other amounts receivable | 41 | €5,059 | €2,805 | -€2,254 | -44.6% |
| Cash at bank and in hand | 54/58 | €110,575 | €5,914 | -€104,662 | -94.7% |
| Total equity and liabilities | 10/49 | €246,245 | €164,751 | -€81,494 | -33.1% |
| Equity | 10/15 | €9,987 | €10,216 | +€228 | +2.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €3,787 | €4,016 | +€228 | +6.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,927 | €2,156 | +€228 | +11.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €236,258 | €154,535 | -€81,723 | -34.6% |
| Amounts payable within one year | 42/48 | €236,258 | €154,535 | -€81,723 | -34.6% |
| Trade debts | 44 | €154,353 | €66,558 | -€87,795 | -56.9% |
| Suppliers | 440/4 | €154,353 | €66,558 | -€87,795 | -56.9% |
| Taxes, remuneration and social security | 45 | €7,905 | €0 | -€7,905 | -100% |
| Taxes | 450/3 | €7,905 | €0 | -€7,905 | -100% |
| Other amounts payable | 47/48 | €74,000 | €87,977 | +€13,977 | +18.9% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €75,288 | €87,833 | +€12,545 | +16.7% |
| Operating profit (loss) | 9901 | €74,901 | €87,433 | +€12,532 | +16.7% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €211 | €205 | -€6 | -2.8% |
| Recurring financial charges | 65 | €211 | €205 | -€6 | -2.8% |
| Profit (loss) for the period before taxes | 9903 | €74,690 | €87,228 | +€12,538 | +16.8% |
| Profit (loss) for the period | 9904 | €74,690 | €87,228 | +€12,538 | +16.8% |
| Profit (loss) for the period to be appropriated | 9905 | €74,690 | €87,228 | +€12,538 | +16.8% |
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 16 October 2026 via checked.be.