FREPPLE: 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.
FREPPLE
Largest movements
- Tangible fixed assets +€34,506
up €34,506 (+7.8%), from €442,254 to €476,760
of which Land and buildings: +€35,448
- Receivables within one year -€11,290
down €11,290 (-23.2%), from €48,720 to €37,430
- Reserves +€60,309
up €60,309 (+12.7%), from €475,533 to €535,842
- Tax, wage and social debts -€28,590
down €28,590 (-72.8%), from €39,276 to €10,686
of which Taxes: -€25,389
- Other debts -€9,517
down €9,517 (-11.2%), from €84,950 to €75,433
- Staff costs +€31,170
up €31,170 (+96.7%), from €32,218 to €63,389
- Taxes -€12,954
down €12,954 (-23.0%), from €56,240 to €43,286
- Gross operating margin -€10,688
down €10,688 (-4.0%), from €266,824 to €256,136
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €616,221 | €641,954 | +€25,733 | +4.2% |
| Fixed assets | 21/28 | €442,254 | €476,760 | +€34,506 | +7.8% |
| Tangible fixed assets | 22/27 | €442,254 | €476,760 | +€34,506 | +7.8% |
| Land and buildings | 22 | €440,455 | €475,903 | +€35,448 | +8.0% |
| Plant, machinery and equipment | 23 | €1,799 | €856 | -€943 | -52.4% |
| Current assets | 29/58 | €173,967 | €165,194 | -€8,773 | -5.0% |
| Amounts receivable within one year | 40/41 | €48,720 | €37,430 | -€11,290 | -23.2% |
| Trade receivables | 40 | €48,720 | €37,430 | -€11,290 | -23.2% |
| Cash at bank and in hand | 54/58 | €124,052 | €122,615 | -€1,437 | -1.2% |
| Deferred charges and accrued income | 490/1 | €1,195 | €5,149 | +€3,954 | +331.0% |
| Total equity and liabilities | 10/49 | €616,221 | €641,954 | +€25,733 | +4.2% |
| Equity | 10/15 | €487,933 | €548,242 | +€60,309 | +12.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Share premium | 1100/10 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €475,533 | €535,842 | +€60,309 | +12.7% |
| Distributable reserves | 133 | €475,533 | €535,842 | +€60,309 | +12.7% |
| Amounts payable | 17/49 | €128,288 | €93,712 | -€34,575 | -27.0% |
| Amounts payable within one year | 42/48 | €128,288 | €93,712 | -€34,575 | -27.0% |
| Trade debts | 44 | €4,062 | €7,593 | +€3,532 | +87.0% |
| Suppliers | 440/4 | €4,062 | €7,593 | +€3,532 | +87.0% |
| Taxes, remuneration and social security | 45 | €39,276 | €10,686 | -€28,590 | -72.8% |
| Taxes | 450/3 | €36,075 | €10,686 | -€25,389 | -70.4% |
| Remuneration and social security | 454/9 | €3,201 | - | -€3,201 | |
| Other amounts payable | 47/48 | €84,950 | €75,433 | -€9,517 | -11.2% |
| Non-recurring operating income | 76A | €514 | €37,595 | +€37,081 | +7214.3% |
| Remuneration, social security and pensions | 62 | €32,218 | €63,389 | +€31,170 | +96.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,033 | €13,484 | -€2,549 | -15.9% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €266,824 | €256,136 | -€10,688 | -4.0% |
| Operating profit (loss) | 9901 | €218,185 | €178,863 | -€39,322 | -18.0% |
| Financial income | 75/76B | €1,332 | €3,870 | +€2,538 | +190.6% |
| Recurring financial income | 75 | €1,332 | €3,870 | +€2,538 | +190.6% |
| Financial charges | 65/66B | €12,126 | €12,801 | +€675 | +5.6% |
| Recurring financial charges | 65 | €12,126 | €12,801 | +€675 | +5.6% |
| Profit (loss) for the period before taxes | 9903 | €207,391 | €169,933 | -€37,458 | -18.1% |
| Income taxes | 67/77 | €56,240 | €43,286 | -€12,954 | -23.0% |
| Profit (loss) for the period | 9904 | €151,151 | €126,647 | -€24,504 | -16.2% |
| Profit (loss) for the period to be appropriated | 9905 | €151,151 | €126,647 | -€24,504 | -16.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.