Fralupi: 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.
Fralupi
Largest movements
- Cash -€75,570
down €75,570 (-58.0%), from €130,265 to €54,695
mainly Other debts (-€94,516) and Contributions, distributions and other (-€15,197)
- Tangible fixed assets -€20,089
down €20,089 (-24.4%), from €82,239 to €62,150
of which Furniture and vehicles: -€21,715
- Deferred charges and accrued income -€5,052
down €5,052 (-33.2%), from €15,217 to €10,165
- Other debts -€94,516
down €94,516 (-97.1%), from €97,313 to €2,797
- Reserves +€15,619
up €15,619 (+5.4%), from €290,905 to €306,525
- Debts after one year -€14,774
down €14,774 (-31.9%), from €46,255 to €31,481
- Gross operating margin -€65,095
down €65,095 (-48.9%), from €133,047 to €67,952
- Financial income -€17,299
down €17,299 (-89.3%), from €19,376 to €2,077
- Taxes -€15,484
down €15,484 (-53.6%), from €28,878 to €13,394
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €478,802 | €382,012 | -€96,790 | -20.2% |
| Fixed assets | 21/28 | €82,239 | €62,150 | -€20,089 | -24.4% |
| Tangible fixed assets | 22/27 | €82,239 | €62,150 | -€20,089 | -24.4% |
| Furniture and vehicles | 24 | €75,989 | €54,273 | -€21,715 | -28.6% |
| Other tangible fixed assets | 26 | €6,250 | €7,876 | +€1,626 | +26.0% |
| Current assets | 29/58 | €396,563 | €319,863 | -€76,701 | -19.3% |
| Amounts receivable within one year | 40/41 | €15,781 | €19,702 | +€3,921 | +24.8% |
| Trade receivables | 40 | €15,742 | €19,620 | +€3,879 | +24.6% |
| Other amounts receivable | 41 | €40 | €82 | +€42 | +106.2% |
| Current investments | 50/53 | €235,301 | €235,301 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €130,265 | €54,695 | -€75,570 | -58.0% |
| Deferred charges and accrued income | 490/1 | €15,217 | €10,165 | -€5,052 | -33.2% |
| Total equity and liabilities | 10/49 | €478,802 | €382,012 | -€96,790 | -20.2% |
| Equity | 10/15 | €309,504 | €325,125 | +€15,621 | +5.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €290,905 | €306,525 | +€15,619 | +5.4% |
| Distributable reserves | 133 | €290,905 | €306,525 | +€15,619 | +5.4% |
| Profit (loss) carried forward | 14 | -€1 | €0 | +€1 | |
| Amounts payable | 17/49 | €169,298 | €56,888 | -€112,410 | -66.4% |
| Amounts payable after more than one year | 17 | €46,255 | €31,481 | -€14,774 | -31.9% |
| Financial debts | 170/4 | €46,255 | €31,481 | -€14,774 | -31.9% |
| Amounts payable within one year | 42/48 | €123,043 | €25,407 | -€97,636 | -79.4% |
| Current portion of amounts payable after more than one year | 42 | €14,165 | €14,774 | +€609 | +4.3% |
| Financial debts | 43 | €97 | €35 | -€62 | -64.4% |
| Credit institutions | 430/8 | €23 | €0 | -€23 | -100.0% |
| Other loans | 439 | €74 | €35 | -€39 | -53.3% |
| Trade debts | 44 | €302 | €616 | +€313 | +103.6% |
| Suppliers | 440/4 | €302 | €616 | +€313 | +103.6% |
| Taxes, remuneration and social security | 45 | €11,166 | €7,186 | -€3,980 | -35.6% |
| Taxes | 450/3 | €11,166 | €7,186 | -€3,980 | -35.6% |
| Other amounts payable | 47/48 | €97,313 | €2,797 | -€94,516 | -97.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,996 | €22,759 | -€236 | -1.0% |
| Other operating charges | 640/8 | €387 | €463 | +€76 | +19.6% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €133,047 | €67,952 | -€65,095 | -48.9% |
| Operating profit (loss) | 9901 | €109,664 | €44,729 | -€64,934 | -59.2% |
| Financial income | 75/76B | €19,376 | €2,077 | -€17,299 | -89.3% |
| Recurring financial income | 75 | €19,376 | €2,077 | -€17,299 | -89.3% |
| Financial charges | 65/66B | €3,655 | €2,595 | -€1,060 | -29.0% |
| Recurring financial charges | 65 | €3,655 | €2,595 | -€1,060 | -29.0% |
| Profit (loss) for the period before taxes | 9903 | €125,385 | €44,212 | -€81,173 | -64.7% |
| Income taxes | 67/77 | €28,878 | €13,394 | -€15,484 | -53.6% |
| Profit (loss) for the period | 9904 | €96,507 | €30,817 | -€65,690 | -68.1% |
| Profit (loss) for the period to be appropriated | 9905 | €96,507 | €30,817 | -€65,690 | -68.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.