FRAPAR: 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.
FRAPAR
Largest movements
- Receivables within one year +€42,005
up €42,005 (+3.2%), from €1.3m to €1.3m
- Profit (loss) carried forward +€42,015
up €42,015 (+0.2%), from -€20.1m to -€20.1m
No income-statement line moved by more than 1% of the activity.
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,299,766 | €1,341,655 | +€41,889 | +3.2% |
| Current assets | 29/58 | €1,299,766 | €1,341,655 | +€41,889 | +3.2% |
| Amounts receivable within one year | 40/41 | €1,299,540 | €1,341,545 | +€42,005 | +3.2% |
| Other amounts receivable | 41 | €1,299,540 | €1,341,545 | +€42,005 | +3.2% |
| Cash at bank and in hand | 54/58 | €226 | €110 | -€116 | -51.2% |
| Total equity and liabilities | 10/49 | €1,299,766 | €1,341,655 | +€41,889 | +3.2% |
| Equity | 10/15 | €1,298,566 | €1,340,582 | +€42,015 | +3.2% |
| Contributions | 10/11 | €17,688,124 | €17,688,124 | = | 0.0% |
| Reserves | 13 | €3,733,293 | €3,733,293 | = | 0.0% |
| Distributable reserves | 133 | €3,733,293 | €3,733,293 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,122,851 | -€20,080,835 | +€42,015 | +0.2% |
| Amounts payable | 17/49 | €1,200 | €1,074 | -€126 | -10.5% |
| Amounts payable within one year | 42/48 | €126 | - | -€126 | |
| Trade debts | 44 | €126 | €0 | -€126 | -100.0% |
| Suppliers | 440/4 | €126 | €0 | -€126 | -100.0% |
| Accrued charges and deferred income | 492/3 | €1,074 | €1,074 | = | 0.0% |
| Operating charges | 60/66A | €2,483 | €2,399 | -€84 | -3.4% |
| Services and other goods | 61 | €1,389 | €2,399 | +€1,010 | +72.7% |
| Other operating charges | 640/8 | €1,094 | - | -€1,094 | |
| Operating profit (loss) | 9901 | -€2,483 | -€2,399 | +€84 | +3.4% |
| Financial income | 75/76B | €42,833 | €44,595 | +€1,761 | +4.1% |
| Recurring financial income | 75 | €42,833 | €44,595 | +€1,761 | +4.1% |
| Income from current assets | 751 | €42,833 | €44,595 | +€1,761 | +4.1% |
| Financial charges | 65/66B | €158 | €180 | +€23 | +14.5% |
| Recurring financial charges | 65 | €158 | €180 | +€23 | +14.5% |
| Other financial charges | 652/9 | €158 | €180 | +€23 | +14.5% |
| Profit (loss) for the period before taxes | 9903 | €40,193 | €42,015 | +€1,822 | +4.5% |
| Profit (loss) for the period | 9904 | €40,193 | €42,015 | +€1,822 | +4.5% |
| Profit (loss) for the period to be appropriated | 9905 | €40,193 | €42,015 | +€1,822 | +4.5% |
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 2 October 2026 via checked.be.