FRALILAGI: 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.
FRALILAGI
Largest movements
- Tangible fixed assets -€17,071
down €17,071 (-7.0%), from €244,265 to €227,194
- Receivables within one year +€3,403
new in 2025: €3,403
- Other debts -€43,278
no longer reported in 2025 (was €43,278)
- Reserves +€32,000
up €32,000 (+23.9%), from €133,684 to €165,684
of which Distributable reserves: +€32,000
- Tax, wage and social debts -€2,849
down €2,849 (-34.2%), from €8,322 to €5,472
- Gross operating margin +€7,433
up €7,433 (+13.2%), from €56,334 to €63,768
- Other operating charges -€1,027
down €1,027 (-72.0%), from €1,427 to €400
- Depreciation +€681
up €681 (+4.2%), from €16,390 to €17,071
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 | €252,380 | €237,616 | -€14,764 | -5.8% |
| Fixed assets | 21/28 | €245,445 | €228,374 | -€17,071 | -7.0% |
| Intangible fixed assets | 21 | €248 | €248 | = | 0.0% |
| Tangible fixed assets | 22/27 | €244,265 | €227,194 | -€17,071 | -7.0% |
| Land and buildings | 22 | €244,265 | €227,194 | -€17,071 | -7.0% |
| Financial fixed assets | 28 | €932 | €932 | = | 0.0% |
| Current assets | 29/58 | €6,935 | €9,242 | +€2,307 | +33.3% |
| Amounts receivable within one year | 40/41 | - | €3,403 | +€3,403 | |
| Other amounts receivable | 41 | - | €3,403 | +€3,403 | |
| Cash at bank and in hand | 54/58 | €4,042 | €3,115 | -€927 | -22.9% |
| Deferred charges and accrued income | 490/1 | €2,893 | €2,724 | -€170 | -5.9% |
| Total equity and liabilities | 10/49 | €252,380 | €237,616 | -€14,764 | -5.8% |
| Equity | 10/15 | €200,132 | €232,143 | +€32,011 | +16.0% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €133,684 | €165,684 | +€32,000 | +23.9% |
| Non-distributable reserves | 130/1 | €6,259 | €6,259 | = | 0.0% |
| Legal reserve | 130 | €6,259 | €6,259 | = | 0.0% |
| Distributable reserves | 133 | €127,425 | €159,425 | +€32,000 | +25.1% |
| Profit (loss) carried forward | 14 | €4,948 | €4,959 | +€11 | +0.2% |
| Amounts payable | 17/49 | €52,247 | €5,472 | -€46,775 | -89.5% |
| Amounts payable within one year | 42/48 | €52,247 | €5,472 | -€46,775 | -89.5% |
| Trade debts | 44 | €647 | - | -€647 | |
| Suppliers | 440/4 | €647 | - | -€647 | |
| Taxes, remuneration and social security | 45 | €8,322 | €5,472 | -€2,849 | -34.2% |
| Taxes | 450/3 | €8,322 | €5,472 | -€2,849 | -34.2% |
| Other amounts payable | 47/48 | €43,278 | - | -€43,278 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,390 | €17,071 | +€681 | +4.2% |
| Other operating charges | 640/8 | €1,427 | €400 | -€1,027 | -72.0% |
| Gross operating margin | 9900 | €56,334 | €63,768 | +€7,433 | +13.2% |
| Operating profit (loss) | 9901 | €38,517 | €46,297 | +€7,780 | +20.2% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €262 | €257 | -€5 | -1.9% |
| Recurring financial charges | 65 | €262 | €257 | -€5 | -1.9% |
| Profit (loss) for the period before taxes | 9903 | €38,255 | €46,040 | +€7,786 | +20.4% |
| Income taxes | 67/77 | €13,822 | €14,029 | +€208 | +1.5% |
| Profit (loss) for the period | 9904 | €24,433 | €32,011 | +€7,578 | +31.0% |
| Profit (loss) for the period to be appropriated | 9905 | €24,433 | €32,011 | +€7,578 | +31.0% |
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 5 October 2026 via checked.be.