FRAUSSEN-DOLMANS: 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.
FRAUSSEN-DOLMANS
Largest movements
- Cash +€77,227
up €77,227 (+139%), from €55,386 to €132,613
mainly Depreciation (+€24,392) and Stocks and contracts (+€20,050)
- Tangible fixed assets -€24,392
down €24,392 (-35.8%), from €68,133 to €43,741
of which Furniture and vehicles: -€21,405
- Stocks and contracts -€20,050
down €20,050 (-13.7%), from €146,002 to €125,953
- Receivables within one year -€12,611
down €12,611 (-62.7%), from €20,123 to €7,511
of which Other amounts receivable: -€13,305
- Tax, wage and social debts +€16,074
up €16,074 (+73.3%), from €21,924 to €37,997
of which Taxes: +€15,547
- Debts after one year -€12,860
down €12,860 (-51.4%), from €25,028 to €12,168
- Other debts +€11,580
up €11,580 (+98.0%), from €11,817 to €23,397
- Reserves +€8,220
up €8,220 (+4.1%), from €201,998 to €210,218
of which Distributable reserves: +€8,220
- Trade debts -€4,695
down €4,695 (-17.7%), from €26,487 to €21,792
- Gross operating margin +€24,038
up €24,038 (+12.8%), from €188,265 to €212,303
- Staff costs +€7,201
up €7,201 (+4.7%), from €152,990 to €160,190
- Taxes +€5,305
up €5,305 (+73.7%), from €7,202 to €12,506
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.
Derived cash bridge
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 | €306,735 | €325,479 | +€18,743 | +6.1% |
| Fixed assets | 21/28 | €68,183 | €43,791 | -€24,392 | -35.8% |
| Tangible fixed assets | 22/27 | €68,133 | €43,741 | -€24,392 | -35.8% |
| Furniture and vehicles | 24 | €46,282 | €24,877 | -€21,405 | -46.2% |
| Other tangible fixed assets | 26 | €21,851 | €18,864 | -€2,987 | -13.7% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €238,552 | €281,688 | +€43,136 | +18.1% |
| Stocks and contracts in progress | 3 | €146,002 | €125,953 | -€20,050 | -13.7% |
| Stocks | 30/36 | €146,002 | €125,953 | -€20,050 | -13.7% |
| Amounts receivable within one year | 40/41 | €20,123 | €7,511 | -€12,611 | -62.7% |
| Trade receivables | 40 | €2,324 | €3,017 | +€693 | +29.8% |
| Other amounts receivable | 41 | €17,799 | €4,494 | -€13,305 | -74.8% |
| Current investments | 50/53 | €11,667 | €11,726 | +€59 | +0.5% |
| Cash at bank and in hand | 54/58 | €55,386 | €132,613 | +€77,227 | +139% |
| Deferred charges and accrued income | 490/1 | €5,374 | €3,884 | -€1,490 | -27.7% |
| Total equity and liabilities | 10/49 | €306,735 | €325,479 | +€18,743 | +6.1% |
| Equity | 10/15 | €208,998 | €217,218 | +€8,220 | +3.9% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €201,998 | €210,218 | +€8,220 | +4.1% |
| Tax-exempt reserves | 132 | €134 | €134 | = | 0.0% |
| Distributable reserves | 133 | €201,864 | €210,084 | +€8,220 | +4.1% |
| Amounts payable | 17/49 | €97,738 | €108,261 | +€10,523 | +10.8% |
| Amounts payable after more than one year | 17 | €25,028 | €12,168 | -€12,860 | -51.4% |
| Financial debts | 170/4 | €25,028 | €12,168 | -€12,860 | -51.4% |
| Amounts payable within one year | 42/48 | €72,668 | €96,046 | +€23,378 | +32.2% |
| Current portion of amounts payable after more than one year | 42 | €12,441 | €12,860 | +€419 | +3.4% |
| Trade debts | 44 | €26,487 | €21,792 | -€4,695 | -17.7% |
| Suppliers | 440/4 | €26,487 | €21,792 | -€4,695 | -17.7% |
| Taxes, remuneration and social security | 45 | €21,924 | €37,997 | +€16,074 | +73.3% |
| Taxes | 450/3 | €2,358 | €17,906 | +€15,547 | +659% |
| Remuneration and social security | 454/9 | €19,565 | €20,091 | +€526 | +2.7% |
| Other amounts payable | 47/48 | €11,817 | €23,397 | +€11,580 | +98.0% |
| Accrued charges and deferred income | 492/3 | €42 | €47 | +€5 | +12.2% |
| Remuneration, social security and pensions | 62 | €152,990 | €160,190 | +€7,201 | +4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,932 | €24,392 | -€540 | -2.2% |
| Other operating charges | 640/8 | €8,085 | €8,774 | +€689 | +8.5% |
| Gross operating margin | 9900 | €188,265 | €212,303 | +€24,038 | +12.8% |
| Operating profit (loss) | 9901 | €2,258 | €18,946 | +€16,688 | +739% |
| Financial income | 75/76B | €15,280 | €14,642 | -€638 | -4.2% |
| Recurring financial income | 75 | €15,280 | €14,642 | -€638 | -4.2% |
| Financial charges | 65/66B | €5,479 | €5,262 | -€217 | -4.0% |
| Recurring financial charges | 65 | €5,479 | €5,262 | -€217 | -4.0% |
| Profit (loss) for the period before taxes | 9903 | €12,059 | €28,326 | +€16,268 | +135% |
| Income taxes | 67/77 | €7,202 | €12,506 | +€5,305 | +73.7% |
| Profit (loss) for the period | 9904 | €4,857 | €15,820 | +€10,963 | +226% |
| Profit (loss) for the period to be appropriated | 9905 | €4,857 | €15,820 | +€10,963 | +226% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.