Fraikin Eva: 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.
Fraikin Eva
Largest movements
- Tangible fixed assets -€17,729
down €17,729 (-4.5%), from €390,524 to €372,796
of which Land and buildings: -€16,529
- Debts after one year -€31,259
down €31,259 (-16.6%), from €188,712 to €157,453
- Other debts +€14,361
up €14,361 (+28.0%), from €51,262 to €65,623
- Profit (loss) carried forward +€7,502
up €7,502 (+16.3%), from €46,156 to €53,658
- Gross operating margin -€23,691
down €23,691 (-41.1%), from €57,607 to €33,916
- Financial income +€7,861
new in 2025: €7,861
- Taxes -€3,590
down €3,590 (-57.0%), from €6,296 to €2,706
- Financial charges -€1,450
down €1,450 (-12.2%), from €11,842 to €10,392
- Depreciation -€1,423
down €1,423 (-7.4%), from €19,152 to €17,729
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €390,524 | €372,796 | -€17,729 | -4.5% |
| Fixed assets | 21/28 | €390,524 | €372,796 | -€17,729 | -4.5% |
| Tangible fixed assets | 22/27 | €390,524 | €372,796 | -€17,729 | -4.5% |
| Land and buildings | 22 | €386,135 | €369,606 | -€16,529 | -4.3% |
| Plant, machinery and equipment | 23 | €4,390 | €3,190 | -€1,200 | -27.3% |
| Total equity and liabilities | 10/49 | €390,524 | €372,796 | -€17,729 | -4.5% |
| Equity | 10/15 | €96,257 | €103,760 | +€7,502 | +7.8% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €102 | €102 | = | 0.0% |
| Non-distributable reserves | 130/1 | €102 | €102 | = | 0.0% |
| Reserves not available under the articles | 1311 | €102 | €102 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,156 | €53,658 | +€7,502 | +16.3% |
| Amounts payable | 17/49 | €294,267 | €269,036 | -€25,231 | -8.6% |
| Amounts payable after more than one year | 17 | €188,712 | €157,453 | -€31,259 | -16.6% |
| Financial debts | 170/4 | €188,712 | €157,453 | -€31,259 | -16.6% |
| Amounts payable within one year | 42/48 | €105,555 | €111,583 | +€6,028 | +5.7% |
| Current portion of amounts payable after more than one year | 42 | €32,890 | €31,259 | -€1,631 | -5.0% |
| Financial debts | 43 | €4,996 | €4,978 | -€18 | -0.4% |
| Credit institutions | 430/8 | €4,996 | €4,978 | -€18 | -0.4% |
| Trade debts | 44 | €4,205 | €791 | -€3,415 | -81.2% |
| Suppliers | 440/4 | €4,205 | €791 | -€3,415 | -81.2% |
| Taxes, remuneration and social security | 45 | €12,202 | €8,933 | -€3,269 | -26.8% |
| Taxes | 450/3 | €12,202 | €8,933 | -€3,269 | -26.8% |
| Other amounts payable | 47/48 | €51,262 | €65,623 | +€14,361 | +28.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,152 | €17,729 | -€1,423 | -7.4% |
| Other operating charges | 640/8 | €3,510 | €3,516 | +€6 | +0.2% |
| Gross operating margin | 9900 | €57,607 | €33,916 | -€23,691 | -41.1% |
| Operating profit (loss) | 9901 | €34,945 | €12,671 | -€22,274 | -63.7% |
| Financial income | 75/76B | - | €7,861 | +€7,861 | |
| Recurring financial income | 75 | - | €7,861 | +€7,861 | |
| Financial charges | 65/66B | €11,842 | €10,392 | -€1,450 | -12.2% |
| Recurring financial charges | 65 | €11,842 | €10,392 | -€1,450 | -12.2% |
| Profit (loss) for the period before taxes | 9903 | €23,103 | €10,139 | -€12,964 | -56.1% |
| Income taxes | 67/77 | €6,296 | €2,706 | -€3,590 | -57.0% |
| Profit (loss) for the period | 9904 | €16,807 | €7,433 | -€9,374 | -55.8% |
| Profit (loss) for the period to be appropriated | 9905 | €16,807 | €7,433 | -€9,374 | -55.8% |
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 30 October 2026 via checked.be.