FRAVINCO: 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.
FRAVINCO
Largest movements
- Cash -€16,973
down €16,973 (-51.7%), from €32,798 to €15,825
mainly Net result for the year (-€12,399) and Contributions, distributions and other (-€7,000)
- Tangible fixed assets -€977
down €977 (-19.4%), from €5,039 to €4,062
- Profit (loss) carried forward -€19,399
down €19,399 (-72.4%), from €26,790 to €7,391
- Other debts +€6,216
up €6,216 (+748.8%), from €830 to €7,046
- Tax, wage and social debts -€5,570
down €5,570 (-68.9%), from €8,079 to €2,509
- Trade debts +€795
up €795 (+18.7%), from €4,240 to €5,034
- Gross operating margin -€26,135
down €26,135, from €16,657 to -€9,478
- Taxes -€3,600
down €3,600 (-96.3%), from €3,738 to €138
- Depreciation +€480
up €480 (+28.0%), from €1,717 to €2,198
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 | €46,812 | €29,115 | -€17,696 | -37.8% |
| Fixed assets | 21/28 | €5,039 | €4,062 | -€977 | -19.4% |
| Tangible fixed assets | 22/27 | €5,039 | €4,062 | -€977 | -19.4% |
| Furniture and vehicles | 24 | €5,039 | €4,062 | -€977 | -19.4% |
| Current assets | 29/58 | €41,773 | €25,054 | -€16,720 | -40.0% |
| Amounts receivable within one year | 40/41 | €8,866 | €9,228 | +€362 | +4.1% |
| Trade receivables | 40 | €8,866 | €9,228 | +€362 | +4.1% |
| Cash at bank and in hand | 54/58 | €32,798 | €15,825 | -€16,973 | -51.7% |
| Deferred charges and accrued income | 490/1 | €109 | - | -€109 | |
| Total equity and liabilities | 10/49 | €46,812 | €29,115 | -€17,696 | -37.8% |
| Equity | 10/15 | €33,663 | €14,264 | -€19,399 | -57.6% |
| Contributions | 10/11 | €6,873 | €6,873 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,790 | €7,391 | -€19,399 | -72.4% |
| Amounts payable | 17/49 | €13,149 | €14,852 | +€1,703 | +12.9% |
| Amounts payable within one year | 42/48 | €13,149 | €14,590 | +€1,441 | +11.0% |
| Trade debts | 44 | €4,240 | €5,034 | +€795 | +18.7% |
| Suppliers | 440/4 | €4,240 | €5,034 | +€795 | +18.7% |
| Taxes, remuneration and social security | 45 | €8,079 | €2,509 | -€5,570 | -68.9% |
| Taxes | 450/3 | €8,079 | €2,509 | -€5,570 | -68.9% |
| Other amounts payable | 47/48 | €830 | €7,046 | +€6,216 | +748.8% |
| Accrued charges and deferred income | 492/3 | - | €262 | +€262 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,717 | €2,198 | +€480 | +28.0% |
| Other operating charges | 640/8 | €564 | €582 | +€18 | +3.3% |
| Gross operating margin | 9900 | €16,657 | -€9,478 | -€26,135 | |
| Operating profit (loss) | 9901 | €14,376 | -€12,258 | -€26,634 | |
| Financial income | 75/76B | €2 | €141 | +€138 | +6530.7% |
| Recurring financial income | 75 | €2 | €141 | +€138 | +6530.7% |
| Financial charges | 65/66B | €144 | €144 | = | 0.0% |
| Recurring financial charges | 65 | €144 | €144 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €14,234 | -€12,261 | -€26,495 | |
| Income taxes | 67/77 | €3,738 | €138 | -€3,600 | -96.3% |
| Profit (loss) for the period | 9904 | €10,497 | -€12,399 | -€22,896 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,497 | -€12,399 | -€22,896 |
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 6 October 2026 via checked.be.