Fralien: 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.
Fralien
Largest movements
- Tangible fixed assets -€13,635
down €13,635 (-16.9%), from €80,646 to €67,011
of which Furniture and vehicles: -€12,239
- Cash -€8,595
down €8,595 (-14.3%), from €60,162 to €51,567
mainly Debts after one year (-€18,020) and Net result for the year (-€15,967)
- Receivables within one year +€4,866
up €4,866 (+90.5%), from €5,375 to €10,241
of which Other amounts receivable: +€4,171
- Deferred charges and accrued income -€1,896
down €1,896 (-47.7%), from €3,971 to €2,075
- Trade debts +€18,250
up €18,250 (+122%), from €14,954 to €33,204
- Debts after one year -€18,020
down €18,020 (-50.1%), from €35,999 to €17,979
- Profit (loss) carried forward -€15,967
new in 2025: -€15,967
- Other debts -€5,774
down €5,774 (-28.6%), from €20,182 to €14,407
- Gross operating margin -€44,237
down €44,237 (-81.0%), from €54,618 to €10,381
- Depreciation +€9,386
up €9,386 (+89.3%), from €10,516 to €19,902
- Taxes -€2,856
down €2,856 (-92.6%), from €3,086 to €230
- Financial charges +€2,010
up €2,010 (+82.9%), from €2,424 to €4,434
- Staff costs -€1,728
no longer reported in 2025 (was €1,728)
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 | €151,674 | €132,414 | -€19,260 | -12.7% |
| Fixed assets | 21/28 | €82,166 | €68,531 | -€13,635 | -16.6% |
| Tangible fixed assets | 22/27 | €80,646 | €67,011 | -€13,635 | -16.9% |
| Plant, machinery and equipment | 23 | €6,049 | €4,653 | -€1,396 | -23.1% |
| Furniture and vehicles | 24 | €74,597 | €62,358 | -€12,239 | -16.4% |
| Financial fixed assets | 28 | €1,520 | €1,520 | = | 0.0% |
| Current assets | 29/58 | €69,508 | €63,883 | -€5,625 | -8.1% |
| Amounts receivable within one year | 40/41 | €5,375 | €10,241 | +€4,866 | +90.5% |
| Trade receivables | 40 | €20 | €715 | +€695 | +3,474% |
| Other amounts receivable | 41 | €5,355 | €9,527 | +€4,171 | +77.9% |
| Cash at bank and in hand | 54/58 | €60,162 | €51,567 | -€8,595 | -14.3% |
| Deferred charges and accrued income | 490/1 | €3,971 | €2,075 | -€1,896 | -47.7% |
| Total equity and liabilities | 10/49 | €151,674 | €132,414 | -€19,260 | -12.7% |
| Equity | 10/15 | €61,833 | €45,866 | -€15,967 | -25.8% |
| Contributions | 10/11 | €14,100 | €14,100 | = | 0.0% |
| Reserves | 13 | €47,733 | €47,733 | = | 0.0% |
| 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 | €45,873 | €45,873 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€15,967 | -€15,967 | |
| Amounts payable | 17/49 | €89,841 | €86,548 | -€3,292 | -3.7% |
| Amounts payable after more than one year | 17 | €35,999 | €17,979 | -€18,020 | -50.1% |
| Financial debts | 170/4 | €35,999 | €17,979 | -€18,020 | -50.1% |
| Amounts payable within one year | 42/48 | €53,842 | €68,569 | +€14,727 | +27.4% |
| Current portion of amounts payable after more than one year | 42 | €16,414 | €17,511 | +€1,098 | +6.7% |
| Trade debts | 44 | €14,954 | €33,204 | +€18,250 | +122% |
| Suppliers | 440/4 | €14,954 | €33,204 | +€18,250 | +122% |
| Taxes, remuneration and social security | 45 | €2,293 | €3,447 | +€1,154 | +50.4% |
| Taxes | 450/3 | €517 | - | -€517 | |
| Remuneration and social security | 454/9 | €1,775 | €3,447 | +€1,672 | +94.2% |
| Other amounts payable | 47/48 | €20,182 | €14,407 | -€5,774 | -28.6% |
| Remuneration, social security and pensions | 62 | €1,728 | - | -€1,728 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,516 | €19,902 | +€9,386 | +89.3% |
| Other operating charges | 640/8 | €1,670 | €1,784 | +€114 | +6.8% |
| Non-recurring operating charges | 66A | €28,052 | - | -€28,052 | |
| Gross operating margin | 9900 | €54,618 | €10,381 | -€44,237 | -81.0% |
| Operating profit (loss) | 9901 | €12,652 | -€11,305 | -€23,957 | |
| Financial income | 75/76B | €0 | €1 | +€1 | +12,700% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +12,700% |
| Financial charges | 65/66B | €2,424 | €4,434 | +€2,010 | +82.9% |
| Recurring financial charges | 65 | €2,424 | €4,434 | +€2,010 | +82.9% |
| Profit (loss) for the period before taxes | 9903 | €10,228 | -€15,738 | -€25,966 | |
| Income taxes | 67/77 | €3,086 | €230 | -€2,856 | -92.6% |
| Profit (loss) for the period | 9904 | €7,143 | -€15,967 | -€23,110 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,143 | -€15,967 | -€23,110 |
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 24 October 2026 via checked.be.