FROMAFRAIS: 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.
FROMAFRAIS
Largest movements
- Tangible fixed assets -€4,932
down €4,932 (-47.0%), from €10,495 to €5,563
- Stocks and contracts +€2,415
up €2,415 (+178%), from €1,355 to €3,770
- Receivables within one year +€2,404
up €2,404 (+1,207%), from €199 to €2,603
of which Trade receivables: +€2,404
- Cash -€2,166
down €2,166 (-17.0%), from €12,771 to €10,605
mainly Trade debts (-€7,808) and Stocks and contracts (-€2,415)
- Trade debts -€7,808
down €7,808 (-31.2%), from €25,028 to €17,219
- Profit (loss) carried forward +€5,706
up €5,706 (+49.2%), from -€11,603 to -€5,898
- Other debts -€1,025
down €1,025 (-71.3%), from €1,438 to €413
- Tax, wage and social debts +€849
up €849 (+141%), from €600 to €1,449
of which Remuneration and social security: +€1,325
- Turnover -€109,315
no longer reported in 2025 (was €109,315)
- Purchases and services -€92,729
no longer reported in 2025 (was €92,729)
- Gross operating margin -€3,931
down €3,931 (-22.4%), from €17,561 to €13,630
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 | €28,463 | €26,184 | -€2,279 | -8.0% |
| Fixed assets | 21/28 | €14,137 | €9,206 | -€4,932 | -34.9% |
| Tangible fixed assets | 22/27 | €10,495 | €5,563 | -€4,932 | -47.0% |
| Furniture and vehicles | 24 | €10,495 | €5,563 | -€4,932 | -47.0% |
| Financial fixed assets | 28 | €3,643 | €3,643 | = | 0.0% |
| Current assets | 29/58 | €14,325 | €16,978 | +€2,652 | +18.5% |
| Stocks and contracts in progress | 3 | €1,355 | €3,770 | +€2,415 | +178% |
| Stocks | 30/36 | €1,355 | €3,770 | +€2,415 | +178% |
| Amounts receivable within one year | 40/41 | €199 | €2,603 | +€2,404 | +1,207% |
| Trade receivables | 40 | €133 | €2,536 | +€2,404 | +1,809% |
| Other amounts receivable | 41 | €66 | €66 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €12,771 | €10,605 | -€2,166 | -17.0% |
| Total equity and liabilities | 10/49 | €28,463 | €26,184 | -€2,279 | -8.0% |
| Equity | 10/15 | €1,397 | €7,102 | +€5,706 | +408% |
| Contributions | 10/11 | €13,000 | €13,000 | = | 0.0% |
| Capital | 10 | €13,000 | €13,000 | = | 0.0% |
| Issued capital | 100 | €13,000 | €18,600 | +€5,600 | +43.1% |
| Uncalled capital | 101 | - | €5,600 | +€5,600 | |
| Profit (loss) carried forward | 14 | -€11,603 | -€5,898 | +€5,706 | +49.2% |
| Amounts payable | 17/49 | €27,066 | €19,081 | -€7,985 | -29.5% |
| Amounts payable within one year | 42/48 | €27,066 | €19,081 | -€7,985 | -29.5% |
| Trade debts | 44 | €25,028 | €17,219 | -€7,808 | -31.2% |
| Suppliers | 440/4 | €25,028 | €17,219 | -€7,808 | -31.2% |
| Taxes, remuneration and social security | 45 | €600 | €1,449 | +€849 | +141% |
| Taxes | 450/3 | €600 | €124 | -€476 | -79.4% |
| Remuneration and social security | 454/9 | - | €1,325 | +€1,325 | |
| Other amounts payable | 47/48 | €1,438 | €413 | -€1,025 | -71.3% |
| Turnover | 70 | €109,315 | - | -€109,315 | |
| Goods, raw materials, services and sundry goods | 60/61 | €92,729 | - | -€92,729 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,932 | €4,932 | = | 0.0% |
| Other operating charges | 640/8 | €1,741 | €1,601 | -€140 | -8.1% |
| Gross operating margin | 9900 | €17,561 | €13,630 | -€3,931 | -22.4% |
| Operating profit (loss) | 9901 | €10,889 | €7,098 | -€3,791 | -34.8% |
| Financial charges | 65/66B | €1,544 | €1,392 | -€152 | -9.8% |
| Recurring financial charges | 65 | €1,544 | €1,392 | -€152 | -9.8% |
| Profit (loss) for the period before taxes | 9903 | €9,345 | €5,706 | -€3,639 | -38.9% |
| Profit (loss) for the period | 9904 | €9,345 | €5,706 | -€3,639 | -38.9% |
| Profit (loss) for the period to be appropriated | 9905 | €9,345 | €5,706 | -€3,639 | -38.9% |
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 13 October 2026 via checked.be.