FRALAUVA: 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.
FRALAUVA
Largest movements
- Tangible fixed assets -€42,758
down €42,758 (-4.4%), from €962,232 to €919,474
of which Land and buildings: -€51,759
- Cash +€31,974
up €31,974 (+105.0%), from €30,463 to €62,438
mainly Depreciation (+€109,316) and Net result for the year (+€27,477)
- Stocks and contracts +€17,325
up €17,325 (+4.3%), from €404,853 to €422,179
- Debts after one year -€34,092
down €34,092 (-5.9%), from €575,738 to €541,646
of which Financial debts: -€43,092
- Profit (loss) carried forward +€27,477
up €27,477 (+19.5%), from -€140,973 to -€113,496
- Depreciation +€15,285
up €15,285 (+16.3%), from €94,031 to €109,316
- Financial charges +€11,626
up €11,626 (+127.2%), from €9,138 to €20,764
- Gross operating margin -€7,465
down €7,465 (-4.3%), from €174,429 to €166,964
- Other operating charges +€2,719
up €2,719 (+35.9%), from €7,572 to €10,291
From the 30-09-2024 result to the 30-09-2025 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.
Cash bridge derived
Derived from the 30-09-2024 and 30-09-2025 balance sheets and the 30-09-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 30-09-2024 | 30-09-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,420,850 | €1,415,140 | -€5,710 | -0.4% |
| Formation expenses | 20 | €2,207 | €1,459 | -€748 | -33.9% |
| Fixed assets | 21/28 | €962,232 | €919,474 | -€42,758 | -4.4% |
| Tangible fixed assets | 22/27 | €962,232 | €919,474 | -€42,758 | -4.4% |
| Land and buildings | 22 | €936,694 | €884,935 | -€51,759 | -5.5% |
| Plant, machinery and equipment | 23 | €14,155 | €31,492 | +€17,337 | +122.5% |
| Furniture and vehicles | 24 | €11,383 | €3,047 | -€8,336 | -73.2% |
| Current assets | 29/58 | €456,411 | €494,207 | +€37,796 | +8.3% |
| Stocks and contracts in progress | 3 | €404,853 | €422,179 | +€17,325 | +4.3% |
| Stocks | 30/36 | €404,853 | €422,179 | +€17,325 | +4.3% |
| Amounts receivable within one year | 40/41 | €18,637 | €7,278 | -€11,359 | -60.9% |
| Trade receivables | 40 | €6,392 | €7,278 | +€886 | +13.9% |
| Other amounts receivable | 41 | €12,244 | - | -€12,244 | |
| Cash at bank and in hand | 54/58 | €30,463 | €62,438 | +€31,974 | +105.0% |
| Deferred charges and accrued income | 490/1 | €2,457 | €2,312 | -€145 | -5.9% |
| Total equity and liabilities | 10/49 | €1,420,850 | €1,415,140 | -€5,710 | -0.4% |
| Equity | 10/15 | €527,627 | €555,104 | +€27,477 | +5.2% |
| Contributions | 10/11 | €668,600 | €668,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€140,973 | -€113,496 | +€27,477 | +19.5% |
| Amounts payable | 17/49 | €893,223 | €860,036 | -€33,187 | -3.7% |
| Amounts payable after more than one year | 17 | €575,738 | €541,646 | -€34,092 | -5.9% |
| Financial debts | 170/4 | €575,738 | €532,646 | -€43,092 | -7.5% |
| Other amounts payable | 178/9 | - | €9,000 | +€9,000 | |
| Amounts payable within one year | 42/48 | €315,960 | €316,396 | +€436 | +0.1% |
| Current portion of amounts payable after more than one year | 42 | €42,683 | €43,092 | +€409 | +1.0% |
| Trade debts | 44 | €270,336 | €271,623 | +€1,287 | +0.5% |
| Suppliers | 440/4 | €270,336 | €271,623 | +€1,287 | +0.5% |
| Taxes, remuneration and social security | 45 | €1,522 | €298 | -€1,224 | -80.4% |
| Taxes | 450/3 | €371 | €298 | -€73 | -19.6% |
| Remuneration and social security | 454/9 | €1,151 | - | -€1,151 | |
| Other amounts payable | 47/48 | €1,419 | €1,383 | -€36 | -2.5% |
| Accrued charges and deferred income | 492/3 | €1,525 | €1,994 | +€468 | +30.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €94,031 | €109,316 | +€15,285 | +16.3% |
| Other operating charges | 640/8 | €7,572 | €10,291 | +€2,719 | +35.9% |
| Gross operating margin | 9900 | €174,429 | €166,964 | -€7,465 | -4.3% |
| Operating profit (loss) | 9901 | €72,826 | €47,357 | -€25,469 | -35.0% |
| Financial income | 75/76B | €397 | €885 | +€488 | +122.9% |
| Recurring financial income | 75 | €397 | €885 | +€488 | +122.9% |
| Financial charges | 65/66B | €9,138 | €20,764 | +€11,626 | +127.2% |
| Recurring financial charges | 65 | €9,138 | €20,764 | +€11,626 | +127.2% |
| Profit (loss) for the period before taxes | 9903 | €64,086 | €27,477 | -€36,608 | -57.1% |
| Income taxes | 67/77 | €0 | €0 | +€0 | +37.5% |
| Profit (loss) for the period | 9904 | €64,085 | €27,477 | -€36,608 | -57.1% |
| Profit (loss) for the period to be appropriated | 9905 | €64,085 | €27,477 | -€36,608 | -57.1% |
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 9 October 2026 via checked.be.