FROMAGERIE FRAGAPANE: 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.
FROMAGERIE FRAGAPANE
Largest movements
- Cash +€13,827
up €13,827 (+45.7%), from €30,226 to €44,053
mainly Net result for the year (+€20,542) and Tax, wage and social debts (+€8,151)
- Receivables within one year +€10,236
up €10,236 (+40.1%), from €25,557 to €35,793
of which Trade receivables: +€11,577
- Tangible fixed assets -€4,829
down €4,829 (-39.3%), from €12,286 to €7,457
of which Furniture and vehicles: -€3,435
- Profit (loss) carried forward +€11,542
up €11,542, from -€11,145 to €397
- Reserves +€9,000
up €9,000 (+21.9%), from €41,065 to €50,065
- Tax, wage and social debts +€8,151
up €8,151 (+232%), from €3,507 to €11,658
- Other debts -€6,303
down €6,303 (-88.8%), from €7,101 to €798
- Debts after one year -€2,932
down €2,932 (-70.6%), from €4,154 to €1,222
- Gross operating margin +€16,083
up €16,083 (+94.6%), from €16,999 to €33,082
- Taxes +€5,538
new in 2025: €5,538
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 | €71,045 | €89,462 | +€18,417 | +25.9% |
| Fixed assets | 21/28 | €12,366 | €7,537 | -€4,829 | -39.0% |
| Tangible fixed assets | 22/27 | €12,286 | €7,457 | -€4,829 | -39.3% |
| Plant, machinery and equipment | 23 | €1,849 | €956 | -€893 | -48.3% |
| Furniture and vehicles | 24 | €8,343 | €4,908 | -€3,435 | -41.2% |
| Other tangible fixed assets | 26 | €2,094 | €1,593 | -€501 | -23.9% |
| Financial fixed assets | 28 | €80 | €80 | -€0 | -0.1% |
| Current assets | 29/58 | €58,679 | €81,924 | +€23,245 | +39.6% |
| Stocks and contracts in progress | 3 | €825 | €330 | -€495 | -60.0% |
| Stocks | 30/36 | €825 | €330 | -€495 | -60.0% |
| Amounts receivable within one year | 40/41 | €25,557 | €35,793 | +€10,236 | +40.1% |
| Trade receivables | 40 | €18,898 | €30,475 | +€11,577 | +61.3% |
| Other amounts receivable | 41 | €6,659 | €5,319 | -€1,340 | -20.1% |
| Cash at bank and in hand | 54/58 | €30,226 | €44,053 | +€13,827 | +45.7% |
| Deferred charges and accrued income | 490/1 | €2,071 | €1,748 | -€323 | -15.6% |
| Total equity and liabilities | 10/49 | €71,045 | €89,462 | +€18,417 | +25.9% |
| Equity | 10/15 | €36,117 | €56,660 | +€20,543 | +56.9% |
| Contributions | 10/11 | €6,197 | €6,197 | +€0 | 0.0% |
| Reserves | 13 | €41,065 | €50,065 | +€9,000 | +21.9% |
| Distributable reserves | 133 | €41,065 | €50,065 | +€9,000 | +21.9% |
| Profit (loss) carried forward | 14 | -€11,145 | €397 | +€11,542 | |
| Amounts payable | 17/49 | €34,928 | €32,802 | -€2,126 | -6.1% |
| Amounts payable after more than one year | 17 | €4,154 | €1,222 | -€2,932 | -70.6% |
| Financial debts | 170/4 | €4,154 | €1,222 | -€2,932 | -70.6% |
| Amounts payable within one year | 42/48 | €30,774 | €31,580 | +€806 | +2.6% |
| Current portion of amounts payable after more than one year | 42 | €2,932 | €2,932 | +€0 | 0.0% |
| Trade debts | 44 | €17,234 | €16,193 | -€1,041 | -6.0% |
| Suppliers | 440/4 | €17,234 | €16,193 | -€1,041 | -6.0% |
| Taxes, remuneration and social security | 45 | €3,507 | €11,658 | +€8,151 | +232% |
| Taxes | 450/3 | €3,507 | €11,658 | +€8,151 | +232% |
| Other amounts payable | 47/48 | €7,101 | €798 | -€6,303 | -88.8% |
| Non-recurring operating income | 76A | - | €3,967 | +€3,967 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,624 | €4,828 | +€204 | +4.4% |
| Other operating charges | 640/8 | €1,439 | €1,325 | -€114 | -7.9% |
| Gross operating margin | 9900 | €16,999 | €33,082 | +€16,083 | +94.6% |
| Operating profit (loss) | 9901 | €10,936 | €26,928 | +€15,992 | +146% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €767 | €849 | +€82 | +10.6% |
| Recurring financial charges | 65 | €767 | €849 | +€82 | +10.6% |
| Profit (loss) for the period before taxes | 9903 | €10,169 | €26,080 | +€15,911 | +156% |
| Income taxes | 67/77 | - | €5,538 | +€5,538 | |
| Profit (loss) for the period | 9904 | €10,169 | €20,542 | +€10,373 | +102% |
| Profit (loss) for the period to be appropriated | 9905 | €10,169 | €20,542 | +€10,373 | +102% |
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 30 October 2026 via checked.be.