FRALI'MMO: 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.
FRALI'MMO
Largest movements
- Tangible fixed assets -€22,022
down €22,022 (-7.7%), from €286,875 to €264,852
of which Plant, machinery and equipment: -€12,292
- Deferred charges and accrued income -€6,479
down €6,479 (-61.7%), from €10,500 to €4,021
- Debts after one year -€20,965
down €20,965 (-10.6%), from €197,611 to €176,646
- Other debts -€15,787
down €15,787 (-28.3%), from €55,787 to €40,000
- Reserves +€4,000
up €4,000 (+33.3%), from €12,000 to €16,000
- Gross operating margin +€6,162
up €6,162 (+24.0%), from €25,680 to €31,843
- Taxes +€1,534
new in 2025: €1,534
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 | €302,134 | €272,535 | -€29,599 | -9.8% |
| Fixed assets | 21/28 | €286,875 | €264,852 | -€22,022 | -7.7% |
| Tangible fixed assets | 22/27 | €286,875 | €264,852 | -€22,022 | -7.7% |
| Land and buildings | 22 | €253,208 | €243,478 | -€9,730 | -3.8% |
| Plant, machinery and equipment | 23 | €33,666 | €21,374 | -€12,292 | -36.5% |
| Current assets | 29/58 | €15,259 | €7,683 | -€7,576 | -49.7% |
| Amounts receivable within one year | 40/41 | €3,563 | €1,074 | -€2,489 | -69.9% |
| Other amounts receivable | 41 | €3,563 | €1,074 | -€2,489 | -69.9% |
| Cash at bank and in hand | 54/58 | €1,196 | €2,588 | +€1,392 | +116% |
| Deferred charges and accrued income | 490/1 | €10,500 | €4,021 | -€6,479 | -61.7% |
| Total equity and liabilities | 10/49 | €302,134 | €272,535 | -€29,599 | -9.8% |
| Equity | 10/15 | €27,464 | €31,766 | +€4,302 | +15.7% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €12,000 | €16,000 | +€4,000 | +33.3% |
| Distributable reserves | 133 | €12,000 | €16,000 | +€4,000 | +33.3% |
| Profit (loss) carried forward | 14 | €464 | €766 | +€302 | +65.0% |
| Amounts payable | 17/49 | €274,669 | €240,769 | -€33,901 | -12.3% |
| Amounts payable after more than one year | 17 | €197,611 | €176,646 | -€20,965 | -10.6% |
| Financial debts | 170/4 | €197,611 | €176,646 | -€20,965 | -10.6% |
| Amounts payable within one year | 42/48 | €77,058 | €64,123 | -€12,935 | -16.8% |
| Current portion of amounts payable after more than one year | 42 | €20,744 | €20,965 | +€221 | +1.1% |
| Trade debts | 44 | €526 | €1,624 | +€1,097 | +208% |
| Suppliers | 440/4 | €526 | €1,624 | +€1,097 | +208% |
| Taxes, remuneration and social security | 45 | - | €1,534 | +€1,534 | |
| Taxes | 450/3 | - | €1,534 | +€1,534 | |
| Other amounts payable | 47/48 | €55,787 | €40,000 | -€15,787 | -28.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,022 | €22,022 | = | 0.0% |
| Other operating charges | 640/8 | €723 | €1,029 | +€306 | +42.3% |
| Gross operating margin | 9900 | €25,680 | €31,843 | +€6,162 | +24.0% |
| Operating profit (loss) | 9901 | €2,935 | €8,792 | +€5,857 | +200% |
| Financial charges | 65/66B | €3,024 | €2,956 | -€68 | -2.2% |
| Recurring financial charges | 65 | €3,024 | €2,956 | -€68 | -2.2% |
| Profit (loss) for the period before taxes | 9903 | -€89 | €5,836 | +€5,924 | |
| Income taxes | 67/77 | - | €1,534 | +€1,534 | |
| Profit (loss) for the period | 9904 | -€89 | €4,302 | +€4,391 | |
| Profit (loss) for the period to be appropriated | 9905 | -€89 | €4,302 | +€4,391 |
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 23 October 2026 via checked.be.