Frastimmo: 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.
Frastimmo
Largest movements
- Tangible fixed assets -€5,324
down €5,324 (-4.5%), from €117,937 to €112,613
- Receivables within one year -€2,623
down €2,623 (-100.0%), from €2,623 to €0
- Cash -€1,535
down €1,535 (-16.8%), from €9,149 to €7,614
mainly Current portion of long-term debt (-€9,100) and Investment in fixed assets (net) (-€2,607)
- Current portion of long-term debt -€9,100
down €9,100 (-91.1%), from €9,983 to €884
- Turnover +€18,345
new in 2025: €18,345
- Purchases and services +€3,690
new in 2025: €3,690
- Gross operating margin -€2,592
down €2,592 (-15.0%), from €17,247 to €14,655
- Financial charges -€339
down €339 (-6.2%), from €5,463 to €5,124
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 | €129,709 | €120,227 | -€9,482 | -7.3% |
| Fixed assets | 21/28 | €117,937 | €112,613 | -€5,324 | -4.5% |
| Tangible fixed assets | 22/27 | €117,937 | €112,613 | -€5,324 | -4.5% |
| Land and buildings | 22 | €117,937 | €112,613 | -€5,324 | -4.5% |
| Current assets | 29/58 | €11,772 | €7,614 | -€4,158 | -35.3% |
| Amounts receivable within one year | 40/41 | €2,623 | €0 | -€2,623 | -100.0% |
| Other amounts receivable | 41 | €2,623 | €0 | -€2,623 | -100.0% |
| Cash at bank and in hand | 54/58 | €9,149 | €7,614 | -€1,535 | -16.8% |
| Total equity and liabilities | 10/49 | €129,709 | €120,227 | -€9,482 | -7.3% |
| Equity | 10/15 | €45,703 | €45,946 | +€243 | +0.5% |
| Contributions | 10/11 | €80,000 | €80,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,297 | -€34,054 | +€243 | +0.7% |
| Amounts payable | 17/49 | €84,006 | €74,281 | -€9,725 | -11.6% |
| Amounts payable after more than one year | 17 | €1,290 | €0 | -€1,290 | -100.0% |
| Financial debts | 170/4 | €1,290 | €0 | -€1,290 | -100.0% |
| Amounts payable within one year | 42/48 | €78,125 | €69,616 | -€8,508 | -10.9% |
| Current portion of amounts payable after more than one year | 42 | €9,983 | €884 | -€9,100 | -91.1% |
| Other amounts payable | 47/48 | €68,142 | €68,733 | +€591 | +0.9% |
| Accrued charges and deferred income | 492/3 | €4,591 | €4,665 | +€73 | +1.6% |
| Turnover | 70 | - | €18,345 | +€18,345 | |
| Non-recurring operating income | 76A | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €3,690 | +€3,690 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,941 | €7,931 | -€10 | -0.1% |
| Other operating charges | 640/8 | €1,190 | €1,357 | +€167 | +14.1% |
| Gross operating margin | 9900 | €17,247 | €14,655 | -€2,592 | -15.0% |
| Operating profit (loss) | 9901 | €8,117 | €5,367 | -€2,750 | -33.9% |
| Financial charges | 65/66B | €5,463 | €5,124 | -€339 | -6.2% |
| Recurring financial charges | 65 | €5,463 | €5,124 | -€339 | -6.2% |
| Profit (loss) for the period before taxes | 9903 | €2,654 | €243 | -€2,411 | -90.8% |
| Profit (loss) for the period | 9904 | €2,654 | €243 | -€2,411 | -90.8% |
| Profit (loss) for the period to be appropriated | 9905 | €2,654 | €243 | -€2,411 | -90.8% |
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 9 October 2026 via checked.be.