FRACATO: 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.
FRACATO
Largest movements
- Cash +€6,663
up €6,663 (+27.3%), from €24,424 to €31,087
mainly Net result for the year (+€9,045) and Deferred charges and accrued income (+€3,136)
- Deferred charges and accrued income -€3,136
down €3,136 (-50.3%), from €6,234 to €3,098
- Profit (loss) carried forward +€9,045
up €9,045 (+6.7%), from -€135,168 to -€126,123
- Trade debts -€3,156
down €3,156 (-78.9%), from €4,002 to €846
- Other debts -€2,369
down €2,369 (-8.6%), from €27,681 to €25,312
- Gross operating margin -€5,355
down €5,355 (-27.9%), from €19,162 to €13,807
- Other operating charges -€277
down €277 (-5.7%), from €4,848 to €4,571
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 | €63,614 | €67,141 | +€3,527 | +5.5% |
| Fixed assets | 21/28 | €32,472 | €32,472 | = | 0.0% |
| Tangible fixed assets | 22/27 | €32,472 | €32,472 | = | 0.0% |
| Land and buildings | 22 | €32,472 | €32,472 | = | 0.0% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €31,143 | €34,669 | +€3,527 | +11.3% |
| Amounts receivable within one year | 40/41 | €484 | €484 | = | 0.0% |
| Trade receivables | 40 | €484 | €484 | = | 0.0% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €24,424 | €31,087 | +€6,663 | +27.3% |
| Deferred charges and accrued income | 490/1 | €6,234 | €3,098 | -€3,136 | -50.3% |
| Total equity and liabilities | 10/49 | €63,614 | €67,141 | +€3,527 | +5.5% |
| Equity | 10/15 | €31,832 | €40,877 | +€9,045 | +28.4% |
| Contributions | 10/11 | €120,000 | €120,000 | = | 0.0% |
| Reserves | 13 | €47,000 | €47,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €47,000 | €47,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€135,168 | -€126,123 | +€9,045 | +6.7% |
| Amounts payable | 17/49 | €31,782 | €26,264 | -€5,518 | -17.4% |
| Amounts payable within one year | 42/48 | €31,782 | €26,264 | -€5,518 | -17.4% |
| Trade debts | 44 | €4,002 | €846 | -€3,156 | -78.9% |
| Suppliers | 440/4 | €4,002 | €846 | -€3,156 | -78.9% |
| Taxes, remuneration and social security | 45 | €99 | €106 | +€7 | +7.5% |
| Taxes | 450/3 | €99 | €106 | +€7 | +7.5% |
| Other amounts payable | 47/48 | €27,681 | €25,312 | -€2,369 | -8.6% |
| Non-recurring operating income | 76A | €750 | €0 | -€750 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €4,848 | €4,571 | -€277 | -5.7% |
| Gross operating margin | 9900 | €19,162 | €13,807 | -€5,355 | -27.9% |
| Operating profit (loss) | 9901 | €14,314 | €9,236 | -€5,078 | -35.5% |
| Financial charges | 65/66B | €101 | €85 | -€16 | -16.3% |
| Recurring financial charges | 65 | €101 | €85 | -€16 | -16.3% |
| Profit (loss) for the period before taxes | 9903 | €14,213 | €9,151 | -€5,062 | -35.6% |
| Income taxes | 67/77 | €99 | €106 | +€7 | +7.5% |
| Profit (loss) for the period | 9904 | €14,114 | €9,045 | -€5,069 | -35.9% |
| Profit (loss) for the period to be appropriated | 9905 | €14,114 | €9,045 | -€5,069 | -35.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.