La Fraternelle: what changed
La Fraternelle
Largest movements
- Cash +€4,633
up €4,633 (+23.3%), from €19,851 to €24,484
mainly Depreciation (+€3,603) and Trade debts (+€2,050)
- Tangible fixed assets -€3,603
down €3,603 (-10.5%), from €34,326 to €30,723
- Trade debts +€2,050
new in 2025: €2,050
- Profit (loss) carried forward -€673
down €673 (-2.2%), from -€30,933 to -€31,606
- Gross operating margin -€872
down €872 (-14.1%), from €6,193 to €5,321
- Financial charges +€197
up €197 (+245%), from €81 to €278
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €54,427 | €55,804 | +€1,377 | +2.5% |
| Fixed assets | 21/28 | €34,326 | €30,723 | -€3,603 | -10.5% |
| Tangible fixed assets | 22/27 | €34,326 | €30,723 | -€3,603 | -10.5% |
| Land and buildings | 22 | €34,326 | €30,723 | -€3,603 | -10.5% |
| Current assets | 29/58 | €20,101 | €25,082 | +€4,981 | +24.8% |
| Amounts receivable within one year | 40/41 | - | €50 | +€50 | |
| Trade receivables | 40 | - | €50 | +€50 | |
| Cash at bank and in hand | 54/58 | €19,851 | €24,484 | +€4,633 | +23.3% |
| Deferred charges and accrued income | 490/1 | €250 | €548 | +€298 | +119% |
| Total equity and liabilities | 10/49 | €54,427 | €55,804 | +€1,377 | +2.5% |
| Equity | 10/15 | €54,427 | €53,754 | -€673 | -1.2% |
| Contributions | 10/11 | €72,617 | €72,617 | = | 0.0% |
| Revaluation surpluses | 12 | €10,075 | €10,075 | = | 0.0% |
| Reserves | 13 | €2,668 | €2,668 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,668 | €2,668 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,933 | -€31,606 | -€673 | -2.2% |
| Amounts payable | 17/49 | - | €2,050 | +€2,050 | |
| Amounts payable within one year | 42/48 | - | €2,050 | +€2,050 | |
| Trade debts | 44 | - | €2,050 | +€2,050 | |
| Suppliers | 440/4 | - | €2,050 | +€2,050 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,603 | €3,603 | = | 0.0% |
| Other operating charges | 640/8 | €2,139 | €2,113 | -€27 | -1.3% |
| Gross operating margin | 9900 | €6,193 | €5,321 | -€872 | -14.1% |
| Operating profit (loss) | 9901 | €450 | -€395 | -€845 | |
| Financial charges | 65/66B | €81 | €278 | +€197 | +245% |
| Recurring financial charges | 65 | €81 | €278 | +€197 | +245% |
| Profit (loss) for the period before taxes | 9903 | €369 | -€673 | -€1,043 | |
| Profit (loss) for the period | 9904 | €369 | -€673 | -€1,043 | |
| Profit (loss) for the period to be appropriated | 9905 | €369 | -€673 | -€1,043 |
Next steps
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 3 November 2026 via checked.be.