FRAPOL: 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.
FRAPOL
Largest movements
- Tangible fixed assets -€12,601
down €12,601 (-12.1%), from €104,429 to €91,829
of which Furniture and vehicles: -€10,939
- Deferred charges and accrued income +€7,444
up €7,444 (+200.1%), from €3,721 to €11,165
- Receivables within one year +€7,011
up €7,011 (+113.3%), from €6,187 to €13,197
of which Other amounts receivable: +€3,800
- Receivables after one year -€4,537
down €4,537 (-100.0%), from €4,537 to €0
- Debts after one year -€8,576
down €8,576 (-18.7%), from €45,889 to €37,313
- Other debts +€6,081
up €6,081 (+11.2%), from €54,364 to €60,445
- Gross operating margin -€3,499
down €3,499 (-11.9%), from €29,421 to €25,922
- Taxes -€867
down €867 (-54.1%), from €1,603 to €736
- Other operating charges -€817
down €817 (-12.3%), from €6,668 to €5,851
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 | €120,313 | €118,654 | -€1,659 | -1.4% |
| Fixed assets | 21/28 | €104,429 | €91,829 | -€12,601 | -12.1% |
| Tangible fixed assets | 22/27 | €104,429 | €91,829 | -€12,601 | -12.1% |
| Land and buildings | 22 | €78,730 | €77,364 | -€1,365 | -1.7% |
| Furniture and vehicles | 24 | €24,220 | €13,280 | -€10,939 | -45.2% |
| Other tangible fixed assets | 26 | €1,480 | €1,184 | -€296 | -20.0% |
| Current assets | 29/58 | €15,883 | €26,825 | +€10,942 | +68.9% |
| Amounts receivable after more than one year | 29 | €4,537 | €0 | -€4,537 | -100.0% |
| Other amounts receivable | 291 | €4,537 | €0 | -€4,537 | -100.0% |
| Amounts receivable within one year | 40/41 | €6,187 | €13,197 | +€7,011 | +113.3% |
| Trade receivables | 40 | €2,201 | €5,412 | +€3,211 | +145.9% |
| Other amounts receivable | 41 | €3,986 | €7,785 | +€3,800 | +95.3% |
| Cash at bank and in hand | 54/58 | €1,439 | €2,463 | +€1,024 | +71.2% |
| Deferred charges and accrued income | 490/1 | €3,721 | €11,165 | +€7,444 | +200.1% |
| Total equity and liabilities | 10/49 | €120,313 | €118,654 | -€1,659 | -1.4% |
| Equity | 10/15 | €2,313 | €2,779 | +€466 | +20.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | €5,457 | €5,457 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,744 | -€21,278 | +€466 | +2.1% |
| Amounts payable | 17/49 | €118,000 | €115,875 | -€2,125 | -1.8% |
| Amounts payable after more than one year | 17 | €45,889 | €37,313 | -€8,576 | -18.7% |
| Financial debts | 170/4 | €45,889 | €37,313 | -€8,576 | -18.7% |
| Amounts payable within one year | 42/48 | €72,091 | €78,542 | +€6,451 | +8.9% |
| Current portion of amounts payable after more than one year | 42 | €8,974 | €9,278 | +€304 | +3.4% |
| Trade debts | 44 | €8,046 | €8,580 | +€534 | +6.6% |
| Suppliers | 440/4 | €8,046 | €8,580 | +€534 | +6.6% |
| Taxes, remuneration and social security | 45 | €707 | €239 | -€468 | -66.2% |
| Taxes | 450/3 | €707 | €239 | -€468 | -66.2% |
| Other amounts payable | 47/48 | €54,364 | €60,445 | +€6,081 | +11.2% |
| Accrued charges and deferred income | 492/3 | €20 | €21 | +€1 | +3.1% |
| Non-recurring operating income | 76A | €12,000 | €0 | -€12,000 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,667 | €16,883 | +€216 | +1.3% |
| Other operating charges | 640/8 | €6,668 | €5,851 | -€817 | -12.3% |
| Gross operating margin | 9900 | €29,421 | €25,922 | -€3,499 | -11.9% |
| Operating profit (loss) | 9901 | €6,086 | €3,188 | -€2,898 | -47.6% |
| Financial income | 75/76B | €0 | €131 | +€131 | |
| Recurring financial income | 75 | €0 | €131 | +€131 | |
| Financial charges | 65/66B | €2,298 | €2,117 | -€181 | -7.9% |
| Recurring financial charges | 65 | €2,298 | €2,117 | -€181 | -7.9% |
| Profit (loss) for the period before taxes | 9903 | €3,788 | €1,201 | -€2,586 | -68.3% |
| Income taxes | 67/77 | €1,603 | €736 | -€867 | -54.1% |
| Profit (loss) for the period | 9904 | €2,185 | €466 | -€1,719 | -78.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,185 | €466 | -€1,719 | -78.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.