FRACAS: 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.
FRACAS
Largest movements
- Receivables within one year -€5,983
down €5,983 (-10.5%), from €56,939 to €50,956
of which Trade receivables: -€5,971
- Stocks and contracts -€4,259
no longer reported in 2024 (was €4,259)
- Profit (loss) carried forward -€13,389
down €13,389 (-48.0%), from -€27,871 to -€41,260
- Other debts +€5,858
up €5,858 (+14.7%), from €39,918 to €45,776
- Trade debts -€3,234
down €3,234 (-51.5%), from €6,274 to €3,040
- Gross operating margin -€66,389
down €66,389, from €62,871 to -€3,518
- Staff costs -€51,079
down €51,079 (-87.0%), from €58,693 to €7,614
- Financial charges +€2,008
up €2,008 (+806%), from €249 to €2,257
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €61,397 | €51,014 | -€10,383 | -16.9% |
| Fixed assets | 21/28 | €50 | €50 | = | 0.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €61,347 | €50,964 | -€10,383 | -16.9% |
| Stocks and contracts in progress | 3 | €4,259 | - | -€4,259 | |
| Stocks | 30/36 | €4,259 | - | -€4,259 | |
| Amounts receivable within one year | 40/41 | €56,939 | €50,956 | -€5,983 | -10.5% |
| Trade receivables | 40 | €46,415 | €40,444 | -€5,971 | -12.9% |
| Other amounts receivable | 41 | €10,524 | €10,512 | -€12 | -0.1% |
| Cash at bank and in hand | 54/58 | €149 | €8 | -€141 | -94.6% |
| Total equity and liabilities | 10/49 | €61,397 | €51,014 | -€10,383 | -16.9% |
| Equity | 10/15 | -€7,722 | -€21,111 | -€13,389 | -173% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,549 | €1,549 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,549 | €1,549 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,549 | €1,549 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,871 | -€41,260 | -€13,389 | -48.0% |
| Amounts payable | 17/49 | €69,119 | €72,125 | +€3,006 | +4.3% |
| Amounts payable within one year | 42/48 | €69,119 | €72,125 | +€3,006 | +4.3% |
| Trade debts | 44 | €6,274 | €3,040 | -€3,234 | -51.5% |
| Suppliers | 440/4 | €6,274 | €3,040 | -€3,234 | -51.5% |
| Taxes, remuneration and social security | 45 | €22,927 | €23,309 | +€382 | +1.7% |
| Taxes | 450/3 | €5,485 | €10,115 | +€4,630 | +84.4% |
| Remuneration and social security | 454/9 | €17,442 | €13,194 | -€4,248 | -24.4% |
| Other amounts payable | 47/48 | €39,918 | €45,776 | +€5,858 | +14.7% |
| Non-recurring operating income | 76A | €15,000 | - | -€15,000 | |
| Remuneration, social security and pensions | 62 | €58,693 | €7,614 | -€51,079 | -87.0% |
| Other operating charges | 640/8 | €149 | - | -€149 | |
| Non-recurring operating charges | 66A | €2,021 | - | -€2,021 | |
| Gross operating margin | 9900 | €62,871 | -€3,518 | -€66,389 | |
| Operating profit (loss) | 9901 | €2,008 | -€11,132 | -€13,140 | |
| Financial charges | 65/66B | €249 | €2,257 | +€2,008 | +806% |
| Recurring financial charges | 65 | €249 | €2,257 | +€2,008 | +806% |
| Profit (loss) for the period before taxes | 9903 | €1,759 | -€13,389 | -€15,148 | |
| Profit (loss) for the period | 9904 | €1,759 | -€13,389 | -€15,148 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,759 | -€13,389 | -€15,148 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.