FROLAM: what changed
What changed
FROLAM
NACE 68.201, Renting and operating of own or leased residential real estate, excluding social housing
filed annual accounts (NBB)
Net result for the year
-€5,659
2024 · -€6,836+€1,178
Equity
€211,887
2024 · €217,546-€5,659
Cash
€64,598
2024 · €65,077-€479
Balance sheet total
€304,862
2024 · €321,955-€17,093
Largest movements
Assets
- Tangible fixed assets -€17,163
down €17,163 (-6.8%), from €252,227 to €235,064
of which Land and buildings: -€16,149
Equity and liabilities
- Reserves -€5,659
down €5,659 (-3.6%), from €155,546 to €149,887
of which Tax-exempt reserves: -€7,983
- Other debts -€5,554
down €5,554 (-7.0%), from €79,766 to €74,213
Income statement
- Financial charges -€821
down €821 (-12.5%), from €6,586 to €5,766
- Taxes +€549
up €549 (+103%), from €535 to €1,085
- Financial income +€542
up €542 (+5,416,000%), from €0 to €542
- Gross operating margin +€531
up €531 (+3.1%), from €16,860 to €17,391
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€6,836
Gross operating margin
+€531
Depreciation
-€159
Other operating charges
-€7
Financial income
+€542
Financial charges
+€821
Taxes
-€549
Result 2025
-€5,659
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€479
Investment
€0
Financing
€0
Cash 2024
€65,077
From operations (derived)
-€479
Net result for the year
-€5,659
Depreciation
+€17,163
Receivables within one year
-€549
Provisions
-€2,661
Trade debts
-€146
Tax, wage and social debts
-€3,074
Other debts
-€5,554
Cash 2025
€64,598
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €321,955 | €304,862 | -€17,093 | -5.3% |
| Fixed assets | 21/28 | €252,227 | €235,064 | -€17,163 | -6.8% |
| Tangible fixed assets | 22/27 | €252,227 | €235,064 | -€17,163 | -6.8% |
| Land and buildings | 22 | €249,608 | €233,459 | -€16,149 | -6.5% |
| Plant, machinery and equipment | 23 | €840 | €531 | -€309 | -36.8% |
| Furniture and vehicles | 24 | €1,779 | €1,075 | -€704 | -39.6% |
| Current assets | 29/58 | €69,728 | €69,798 | +€70 | +0.1% |
| Amounts receivable within one year | 40/41 | €4,651 | €5,200 | +€549 | +11.8% |
| Trade receivables | 40 | €2,572 | €1,312 | -€1,259 | -49.0% |
| Other amounts receivable | 41 | €2,079 | €3,888 | +€1,808 | +87.0% |
| Cash at bank and in hand | 54/58 | €65,077 | €64,598 | -€479 | -0.7% |
| Total equity and liabilities | 10/49 | €321,955 | €304,862 | -€17,093 | -5.3% |
| Equity | 10/15 | €217,546 | €211,887 | -€5,659 | -2.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €155,546 | €149,887 | -€5,659 | -3.6% |
| Non-distributable reserves | 130/1 | €3,258 | €3,258 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,258 | €3,258 | = | 0.0% |
| Tax-exempt reserves | 132 | €47,865 | €39,882 | -€7,983 | -16.7% |
| Distributable reserves | 133 | €104,423 | €106,747 | +€2,324 | +2.2% |
| Provisions and deferred taxes | 16 | €15,955 | €13,294 | -€2,661 | -16.7% |
| Deferred taxes | 168 | €15,955 | €13,294 | -€2,661 | -16.7% |
| Amounts payable | 17/49 | €88,454 | €79,681 | -€8,773 | -9.9% |
| Amounts payable after more than one year | 17 | €2,685 | €2,685 | = | 0.0% |
| Other amounts payable | 178/9 | €2,685 | €2,685 | = | 0.0% |
| Amounts payable within one year | 42/48 | €85,769 | €76,996 | -€8,773 | -10.2% |
| Trade debts | 44 | €146 | - | -€146 | |
| Suppliers | 440/4 | €146 | - | -€146 | |
| Taxes, remuneration and social security | 45 | €5,857 | €2,783 | -€3,074 | -52.5% |
| Taxes | 450/3 | €5,857 | €2,783 | -€3,074 | -52.5% |
| Other amounts payable | 47/48 | €79,766 | €74,213 | -€5,554 | -7.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,004 | €17,163 | +€159 | +0.9% |
| Other operating charges | 640/8 | €2,232 | €2,239 | +€7 | +0.3% |
| Gross operating margin | 9900 | €16,860 | €17,391 | +€531 | +3.1% |
| Operating profit (loss) | 9901 | -€2,376 | -€2,011 | +€365 | +15.3% |
| Financial income | 75/76B | €0 | €542 | +€542 | +5,416,000% |
| Recurring financial income | 75 | €0 | €542 | +€542 | +5,416,000% |
| Financial charges | 65/66B | €6,586 | €5,766 | -€821 | -12.5% |
| Recurring financial charges | 65 | €6,586 | €5,766 | -€821 | -12.5% |
| Profit (loss) for the period before taxes | 9903 | -€8,962 | -€7,235 | +€1,727 | +19.3% |
| Transfer from deferred taxes | 780 | €2,661 | €2,661 | = | 0.0% |
| Income taxes | 67/77 | €535 | €1,085 | +€549 | +103% |
| Profit (loss) for the period | 9904 | -€6,836 | -€5,659 | +€1,178 | +17.2% |
| Transfer from tax-exempt reserves | 789 | €7,983 | €7,983 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,147 | €2,324 | +€1,178 | +103% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.