FRALIN Consult: 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.
FRALIN Consult
Largest movements
- Cash +€2,033
up €2,033 (+597%), from €341 to €2,374
mainly Net result for the year (+€13,740) and Depreciation (+€2,289)
- Tangible fixed assets -€1,069
down €1,069 (-35.7%), from €2,992 to €1,923
of which Furniture and vehicles: -€1,261
- Profit (loss) carried forward +€13,740
up €13,740 (+67.1%), from €20,462 to €34,202
- Other debts -€8,591
down €8,591 (-49.1%), from €17,500 to €8,909
- Short-term financial debts -€2,544
down €2,544 (-66.4%), from €3,832 to €1,289
- Tax, wage and social debts -€1,899
down €1,899 (-12.3%), from €15,491 to €13,593
of which Remuneration and social security: -€2,300
- Gross operating margin +€14,993
up €14,993 (+141%), from €10,620 to €25,613
- Taxes +€2,178
up €2,178 (+39.4%), from €5,531 to €7,709
- Financial income -€858
down €858 (-100%), from €858 to €0
- Other operating charges +€280
up €280 (+44.5%), from €628 to €908
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 | €63,967 | €64,428 | +€461 | +0.7% |
| Fixed assets | 21/28 | €48,482 | €46,913 | -€1,569 | -3.2% |
| Tangible fixed assets | 22/27 | €2,992 | €1,923 | -€1,069 | -35.7% |
| Plant, machinery and equipment | 23 | €815 | €1,007 | +€192 | +23.5% |
| Furniture and vehicles | 24 | €2,177 | €916 | -€1,261 | -57.9% |
| Financial fixed assets | 28 | €45,490 | €44,990 | -€500 | -1.1% |
| Current assets | 29/58 | €15,484 | €17,515 | +€2,030 | +13.1% |
| Amounts receivable within one year | 40/41 | €12,213 | €12,100 | -€113 | -0.9% |
| Trade receivables | 40 | €12,100 | €12,100 | = | 0.0% |
| Other amounts receivable | 41 | €113 | €0 | -€113 | -100% |
| Cash at bank and in hand | 54/58 | €341 | €2,374 | +€2,033 | +597% |
| Deferred charges and accrued income | 490/1 | €2,931 | €3,041 | +€111 | +3.8% |
| Total equity and liabilities | 10/49 | €63,967 | €64,428 | +€461 | +0.7% |
| Equity | 10/15 | €25,462 | €39,202 | +€13,740 | +54.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,462 | €34,202 | +€13,740 | +67.1% |
| Amounts payable | 17/49 | €38,504 | €25,226 | -€13,279 | -34.5% |
| Amounts payable within one year | 42/48 | €38,504 | €25,226 | -€13,279 | -34.5% |
| Financial debts | 43 | €3,832 | €1,289 | -€2,544 | -66.4% |
| Credit institutions | 430/8 | €3,832 | €1,289 | -€2,544 | -66.4% |
| Trade debts | 44 | €1,681 | €1,436 | -€245 | -14.6% |
| Suppliers | 440/4 | €1,681 | €1,436 | -€245 | -14.6% |
| Taxes, remuneration and social security | 45 | €15,491 | €13,593 | -€1,899 | -12.3% |
| Taxes | 450/3 | €13,191 | €13,593 | +€401 | +3.0% |
| Remuneration and social security | 454/9 | €2,300 | €0 | -€2,300 | -100% |
| Other amounts payable | 47/48 | €17,500 | €8,909 | -€8,591 | -49.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,276 | €2,289 | +€12 | +0.5% |
| Other operating charges | 640/8 | €628 | €908 | +€280 | +44.5% |
| Gross operating margin | 9900 | €10,620 | €25,613 | +€14,993 | +141% |
| Operating profit (loss) | 9901 | €7,716 | €22,417 | +€14,701 | +191% |
| Financial income | 75/76B | €858 | €0 | -€858 | -100% |
| Recurring financial income | 75 | €858 | €0 | -€858 | -100% |
| Financial charges | 65/66B | €793 | €968 | +€175 | +22.1% |
| Recurring financial charges | 65 | €793 | €968 | +€175 | +22.1% |
| Profit (loss) for the period before taxes | 9903 | €7,781 | €21,449 | +€13,668 | +176% |
| Income taxes | 67/77 | €5,531 | €7,709 | +€2,178 | +39.4% |
| Profit (loss) for the period | 9904 | €2,250 | €13,740 | +€11,490 | +511% |
| Profit (loss) for the period to be appropriated | 9905 | €2,250 | €13,740 | +€11,490 | +511% |
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 18 October 2026 via checked.be.