La Fraternelle: 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.
La Fraternelle
Largest movements
- Cash -€14,155
down €14,155 (-60.7%), from €23,324 to €9,169
mainly Net result for the year (-€12,944) and Receivables within one year (-€1,315)
- Receivables within one year +€1,315
up €1,315 (+19.5%), from €6,759 to €8,074
- Profit (loss) carried forward -€12,944
down €12,944 (-118%), from -€10,931 to -€23,875
- Gross operating margin -€11,013
down €11,013, from €7,028 to -€3,985
- Write-downs +€5,000
new in 2025: €5,000
- Other operating charges +€111
up €111 (+3.2%), from €3,519 to €3,630
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 | €83,765 | €70,774 | -€12,991 | -15.5% |
| Fixed assets | 21/28 | €53,106 | €52,941 | -€165 | -0.3% |
| Tangible fixed assets | 22/27 | €53,106 | €52,941 | -€165 | -0.3% |
| Land and buildings | 22 | €53,106 | €52,941 | -€165 | -0.3% |
| Current assets | 29/58 | €30,659 | €17,833 | -€12,826 | -41.8% |
| Amounts receivable within one year | 40/41 | €6,759 | €8,074 | +€1,315 | +19.5% |
| Trade receivables | 40 | €6,759 | €8,074 | +€1,315 | +19.5% |
| Cash at bank and in hand | 54/58 | €23,324 | €9,169 | -€14,155 | -60.7% |
| Deferred charges and accrued income | 490/1 | €576 | €590 | +€14 | +2.4% |
| Total equity and liabilities | 10/49 | €83,765 | €70,774 | -€12,991 | -15.5% |
| Equity | 10/15 | €80,511 | €67,567 | -€12,944 | -16.1% |
| Contributions | 10/11 | €80,565 | €80,565 | = | 0.0% |
| Capital | 10 | €80,565 | €80,565 | = | 0.0% |
| Issued capital | 100 | €80,565 | €80,565 | = | 0.0% |
| Reserves | 13 | €10,877 | €10,877 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,703 | €4,703 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,703 | €4,703 | = | 0.0% |
| Distributable reserves | 133 | €6,174 | €6,174 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,931 | -€23,875 | -€12,944 | -118% |
| Amounts payable | 17/49 | €3,254 | €3,207 | -€47 | -1.4% |
| Amounts payable within one year | 42/48 | €3,254 | €3,207 | -€47 | -1.4% |
| Trade debts | 44 | €48 | - | -€48 | |
| Suppliers | 440/4 | €48 | - | -€48 | |
| Other amounts payable | 47/48 | €3,206 | €3,207 | +€1 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €165 | €165 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €5,000 | +€5,000 | |
| Other operating charges | 640/8 | €3,519 | €3,630 | +€111 | +3.2% |
| Gross operating margin | 9900 | €7,028 | -€3,985 | -€11,013 | |
| Operating profit (loss) | 9901 | €3,344 | -€12,780 | -€16,124 | |
| Financial charges | 65/66B | €125 | €164 | +€39 | +31.2% |
| Recurring financial charges | 65 | €125 | €164 | +€39 | +31.2% |
| Profit (loss) for the period before taxes | 9903 | €3,219 | -€12,944 | -€16,163 | |
| Profit (loss) for the period | 9904 | €3,219 | -€12,944 | -€16,163 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,219 | -€12,944 | -€16,163 |
Source: filed annual accounts (NBB), financial years ended 31 October 2024 and 31 October 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.