Fralenkas: what changed
Two fiscal 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.
Fralenkas
Largest movements
- Cash -€11,656
down €11,656 (-6.7%), from €174,432 to €162,776
mainly Tax, wage and social debts (-€16,899) and Net result for the year (-€6,410)
- Tangible fixed assets -€9,855
down €9,855 (-80.1%), from €12,310 to €2,455
- Tax, wage and social debts -€16,899
down €16,899 (-70.6%), from €23,948 to €7,050
- Profit (loss) carried forward -€6,410
new in 2025: -€6,410
- Trade debts +€3,202
up €3,202 (+190.0%), from €1,686 to €4,888
- Other debts -€2,600
down €2,600 (-9.3%), from €27,985 to €25,385
- Gross operating margin -€25,630
down €25,630 (-89.4%), from €28,656 to €3,026
- Taxes -€5,589
down €5,589 (-84.1%), from €6,644 to €1,055
- Financial income +€2,164
new in 2025: €2,164
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.
Cash bridge derived
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 | €201,526 | €178,820 | -€22,706 | -11.3% |
| Fixed assets | 21/28 | €12,310 | €2,455 | -€9,855 | -80.1% |
| Tangible fixed assets | 22/27 | €12,310 | €2,455 | -€9,855 | -80.1% |
| Furniture and vehicles | 24 | €12,310 | €2,455 | -€9,855 | -80.1% |
| Current assets | 29/58 | €189,216 | €176,365 | -€12,852 | -6.8% |
| Amounts receivable within one year | 40/41 | €13,464 | €12,011 | -€1,453 | -10.8% |
| Trade receivables | 40 | €13,305 | €12,008 | -€1,297 | -9.8% |
| Other amounts receivable | 41 | €158 | €3 | -€155 | -98.0% |
| Cash at bank and in hand | 54/58 | €174,432 | €162,776 | -€11,656 | -6.7% |
| Deferred charges and accrued income | 490/1 | €1,321 | €1,577 | +€257 | +19.4% |
| Total equity and liabilities | 10/49 | €201,526 | €178,820 | -€22,706 | -11.3% |
| Equity | 10/15 | €147,907 | €141,497 | -€6,410 | -4.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €145,407 | €145,407 | = | 0.0% |
| Distributable reserves | 133 | €145,407 | €145,407 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€6,410 | -€6,410 | |
| Amounts payable | 17/49 | €53,619 | €37,323 | -€16,296 | -30.4% |
| Amounts payable within one year | 42/48 | €53,619 | €37,323 | -€16,296 | -30.4% |
| Trade debts | 44 | €1,686 | €4,888 | +€3,202 | +190.0% |
| Suppliers | 440/4 | €1,686 | €4,888 | +€3,202 | +190.0% |
| Taxes, remuneration and social security | 45 | €23,948 | €7,050 | -€16,899 | -70.6% |
| Taxes | 450/3 | €23,948 | €7,050 | -€16,899 | -70.6% |
| Other amounts payable | 47/48 | €27,985 | €25,385 | -€2,600 | -9.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,709 | €9,855 | +€146 | +1.5% |
| Other operating charges | 640/8 | €948 | €689 | -€259 | -27.3% |
| Gross operating margin | 9900 | €28,656 | €3,026 | -€25,630 | -89.4% |
| Operating profit (loss) | 9901 | €17,999 | -€7,517 | -€25,517 | |
| Financial income | 75/76B | - | €2,164 | +€2,164 | |
| Recurring financial income | 75 | - | €2,164 | +€2,164 | |
| Financial charges | 65/66B | €23 | €2 | -€21 | -92.3% |
| Recurring financial charges | 65 | €23 | €2 | -€21 | -92.3% |
| Profit (loss) for the period before taxes | 9903 | €17,976 | -€5,355 | -€23,331 | |
| Income taxes | 67/77 | €6,644 | €1,055 | -€5,589 | -84.1% |
| Profit (loss) for the period | 9904 | €11,332 | -€6,410 | -€17,742 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,332 | -€6,410 | -€17,742 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.