FRALINDA: 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.
FRALINDA
Largest movements
- Receivables within one year -€10,744
down €10,744 (-41.0%), from €26,199 to €15,455
of which Trade receivables: -€18,435
- Tangible fixed assets +€7,869
up €7,869 (+381%), from €2,064 to €9,933
of which Plant, machinery and equipment: +€7,869
- Deferred charges and accrued income -€513
down €513 (-91.6%), from €560 to €47
- Other debts -€20,936
down €20,936 (-100%), from €20,936 to €0
- Trade debts +€8,097
up €8,097 (+96.5%), from €8,393 to €16,489
- Profit (loss) carried forward +€7,047
up €7,047 (+72.3%), from -€9,746 to -€2,699
- Tax, wage and social debts +€2,142
up €2,142 (+60.5%), from €3,540 to €5,681
of which Remuneration and social security: +€3,843
- Accrued charges and deferred income +€731
new in 2025: €731
- Staff costs -€2,858
down €2,858 (-3.6%), from €79,597 to €76,739
- Gross operating margin +€1,422
up €1,422 (+1.6%), from €86,331 to €87,753
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 | €40,517 | €37,597 | -€2,920 | -7.2% |
| Fixed assets | 21/28 | €2,808 | €10,677 | +€7,869 | +280% |
| Tangible fixed assets | 22/27 | €2,064 | €9,933 | +€7,869 | +381% |
| Plant, machinery and equipment | 23 | €2,064 | €9,933 | +€7,869 | +381% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €744 | €744 | = | 0.0% |
| Current assets | 29/58 | €37,709 | €26,920 | -€10,789 | -28.6% |
| Stocks and contracts in progress | 3 | €5,075 | €5,430 | +€355 | +7.0% |
| Stocks | 30/36 | €5,075 | €5,430 | +€355 | +7.0% |
| Amounts receivable within one year | 40/41 | €26,199 | €15,455 | -€10,744 | -41.0% |
| Trade receivables | 40 | €26,199 | €7,764 | -€18,435 | -70.4% |
| Other amounts receivable | 41 | €0 | €7,691 | +€7,691 | |
| Cash at bank and in hand | 54/58 | €5,874 | €5,988 | +€113 | +1.9% |
| Deferred charges and accrued income | 490/1 | €560 | €47 | -€513 | -91.6% |
| Total equity and liabilities | 10/49 | €40,517 | €37,597 | -€2,920 | -7.2% |
| Equity | 10/15 | €7,649 | €14,696 | +€7,047 | +92.1% |
| Contributions | 10/11 | €12,395 | €12,395 | = | 0.0% |
| Reserves | 13 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,746 | -€2,699 | +€7,047 | +72.3% |
| Amounts payable | 17/49 | €32,868 | €22,902 | -€9,966 | -30.3% |
| Amounts payable within one year | 42/48 | €32,868 | €22,171 | -€10,697 | -32.5% |
| Trade debts | 44 | €8,393 | €16,489 | +€8,097 | +96.5% |
| Suppliers | 440/4 | €8,393 | €16,489 | +€8,097 | +96.5% |
| Taxes, remuneration and social security | 45 | €3,540 | €5,681 | +€2,142 | +60.5% |
| Taxes | 450/3 | €1,701 | €0 | -€1,701 | -100% |
| Remuneration and social security | 454/9 | €1,839 | €5,681 | +€3,843 | +209% |
| Other amounts payable | 47/48 | €20,936 | €0 | -€20,936 | -100% |
| Accrued charges and deferred income | 492/3 | - | €731 | +€731 | |
| Non-recurring operating income | 76A | - | €4,755 | +€4,755 | |
| Remuneration, social security and pensions | 62 | €79,597 | €76,739 | -€2,858 | -3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €671 | €895 | +€224 | +33.3% |
| Other operating charges | 640/8 | €1,711 | €1,710 | -€2 | -0.1% |
| Gross operating margin | 9900 | €86,331 | €87,753 | +€1,422 | +1.6% |
| Operating profit (loss) | 9901 | €4,352 | €8,410 | +€4,058 | +93.2% |
| Financial income | 75/76B | €153 | €45 | -€108 | -70.5% |
| Recurring financial income | 75 | €153 | €45 | -€108 | -70.5% |
| Financial charges | 65/66B | €1,859 | €1,408 | -€451 | -24.3% |
| Recurring financial charges | 65 | €1,859 | €1,408 | -€451 | -24.3% |
| Profit (loss) for the period before taxes | 9903 | €2,646 | €7,047 | +€4,401 | +166% |
| Profit (loss) for the period | 9904 | €2,646 | €7,047 | +€4,401 | +166% |
| Profit (loss) for the period to be appropriated | 9905 | €2,646 | €7,047 | +€4,401 | +166% |
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.