FRALLEONI: 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.
FRALLEONI
Largest movements
- Tangible fixed assets +€36,120
new in 2025: €36,120
of which Furniture and vehicles: +€28,212
- Receivables within one year -€8,397
down €8,397 (-29.1%), from €28,836 to €20,439
of which Other amounts receivable: -€5,762
- Cash -€8,220
down €8,220 (-99.2%), from €8,284 to €64
mainly Investment in fixed assets (net) (-€40,650) and Advances received (-€24,200)
- Deferred charges and accrued income -€2,609
down €2,609 (-95.4%), from €2,735 to €126
- Other debts +€27,731
new in 2025: €27,731
- Advances received -€24,200
no longer reported in 2025 (was €24,200)
- Debts after one year +€22,548
new in 2025: €22,548
- Profit (loss) carried forward -€21,872
down €21,872, from €2,018 to -€19,854
- Current portion of long-term debt +€5,624
new in 2025: €5,624
- Gross operating margin -€24,543
down €24,543, from €10,754 to -€13,790
- Depreciation +€4,530
new in 2025: €4,530
- Taxes -€1,743
down €1,743 (-98.3%), from €1,773 to €30
- Financial charges +€242
up €242 (+7.8%), from €3,087 to €3,329
- Other operating charges -€237
down €237 (-43.3%), from €547 to €310
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 | €39,855 | €56,749 | +€16,894 | +42.4% |
| Fixed assets | 21/28 | - | €36,120 | +€36,120 | |
| Tangible fixed assets | 22/27 | - | €36,120 | +€36,120 | |
| Plant, machinery and equipment | 23 | - | €7,909 | +€7,909 | |
| Furniture and vehicles | 24 | - | €28,212 | +€28,212 | |
| Current assets | 29/58 | €39,855 | €20,629 | -€19,226 | -48.2% |
| Amounts receivable within one year | 40/41 | €28,836 | €20,439 | -€8,397 | -29.1% |
| Trade receivables | 40 | €23,074 | €20,439 | -€2,635 | -11.4% |
| Other amounts receivable | 41 | €5,762 | - | -€5,762 | |
| Cash at bank and in hand | 54/58 | €8,284 | €64 | -€8,220 | -99.2% |
| Deferred charges and accrued income | 490/1 | €2,735 | €126 | -€2,609 | -95.4% |
| Total equity and liabilities | 10/49 | €39,855 | €56,749 | +€16,894 | +42.4% |
| Equity | 10/15 | €5,018 | -€16,854 | -€21,872 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,018 | -€19,854 | -€21,872 | |
| Amounts payable | 17/49 | €34,836 | €73,603 | +€38,766 | +111.3% |
| Amounts payable after more than one year | 17 | - | €22,548 | +€22,548 | |
| Financial debts | 170/4 | - | €22,548 | +€22,548 | |
| Amounts payable within one year | 42/48 | €34,836 | €51,054 | +€16,218 | +46.6% |
| Current portion of amounts payable after more than one year | 42 | - | €5,624 | +€5,624 | |
| Financial debts | 43 | - | €118 | +€118 | |
| Credit institutions | 430/8 | - | €118 | +€118 | |
| Trade debts | 44 | €7,484 | €9,220 | +€1,737 | +23.2% |
| Suppliers | 440/4 | €7,484 | €9,220 | +€1,737 | +23.2% |
| Advances received on contracts in progress | 46 | €24,200 | - | -€24,200 | |
| Taxes, remuneration and social security | 45 | €3,153 | €8,361 | +€5,208 | +165.2% |
| Taxes | 450/3 | €3,153 | €8,361 | +€5,208 | +165.2% |
| Other amounts payable | 47/48 | - | €27,731 | +€27,731 | |
| Non-recurring operating income | 76A | - | €7,068 | +€7,068 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €4,530 | +€4,530 | |
| Other operating charges | 640/8 | €547 | €310 | -€237 | -43.3% |
| Gross operating margin | 9900 | €10,754 | -€13,790 | -€24,543 | |
| Operating profit (loss) | 9901 | €10,207 | -€18,629 | -€28,836 | |
| Financial income | 75/76B | €18 | €116 | +€98 | +544.7% |
| Recurring financial income | 75 | €18 | €116 | +€98 | +544.7% |
| Financial charges | 65/66B | €3,087 | €3,329 | +€242 | +7.8% |
| Recurring financial charges | 65 | €3,087 | €3,329 | +€242 | +7.8% |
| Profit (loss) for the period before taxes | 9903 | €7,138 | -€21,842 | -€28,980 | |
| Income taxes | 67/77 | €1,773 | €30 | -€1,743 | -98.3% |
| Profit (loss) for the period | 9904 | €5,365 | -€21,872 | -€27,237 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,365 | -€21,872 | -€27,237 |
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 3 October 2026 via checked.be.