FRACELCO: what changed
FRACELCO
Largest movements
- Cash -€87,258
down €87,258 (-61.9%), from €140,930 to €53,672
mainly Tax, wage and social debts (-€38,270) and Receivables within one year (-€30,839)
- Receivables within one year +€30,839
up €30,839 (+9.5%), from €325,448 to €356,287
of which Other amounts receivable: +€27,437
- Tangible fixed assets +€7,954
up €7,954 (+7.9%), from €100,804 to €108,758
of which Land and buildings: +€9,941
- Tax, wage and social debts -€38,270
down €38,270 (-99.5%), from €38,448 to €178
- Gross operating margin -€120,139
down €120,139 (-99.1%), from €121,255 to €1,116
- Taxes -€38,270
down €38,270 (-99.5%), from €38,448 to €178
- Other operating charges -€1,958
down €1,958 (-61.0%), from €3,210 to €1,252
- Depreciation +€1,686
up €1,686 (+17.2%), from €9,779 to €11,465
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 | €568,756 | €520,521 | -€48,235 | -8.5% |
| Fixed assets | 21/28 | €100,804 | €108,758 | +€7,954 | +7.9% |
| Tangible fixed assets | 22/27 | €100,804 | €108,758 | +€7,954 | +7.9% |
| Land and buildings | 22 | €62,172 | €72,113 | +€9,941 | +16.0% |
| Plant, machinery and equipment | 23 | €14,576 | €14,780 | +€204 | +1.4% |
| Furniture and vehicles | 24 | €24,055 | €21,865 | -€2,191 | -9.1% |
| Current assets | 29/58 | €467,952 | €411,763 | -€56,190 | -12.0% |
| Amounts receivable within one year | 40/41 | €325,448 | €356,287 | +€30,839 | +9.5% |
| Trade receivables | 40 | €88,350 | €91,752 | +€3,402 | +3.9% |
| Other amounts receivable | 41 | €237,098 | €264,535 | +€27,437 | +11.6% |
| Cash at bank and in hand | 54/58 | €140,930 | €53,672 | -€87,258 | -61.9% |
| Deferred charges and accrued income | 490/1 | €1,574 | €1,804 | +€229 | +14.6% |
| Total equity and liabilities | 10/49 | €568,756 | €520,521 | -€48,235 | -8.5% |
| Equity | 10/15 | €432,240 | €427,683 | -€4,557 | -1.1% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €401,253 | €396,696 | -€4,557 | -1.1% |
| Distributable reserves | 133 | €401,253 | €396,696 | -€4,557 | -1.1% |
| Amounts payable | 17/49 | €136,516 | €92,838 | -€43,678 | -32.0% |
| Amounts payable after more than one year | 17 | €3,718 | €3,718 | = | 0.0% |
| Other amounts payable | 178/9 | €3,718 | €3,718 | = | 0.0% |
| Amounts payable within one year | 42/48 | €132,798 | €89,120 | -€43,678 | -32.9% |
| Trade debts | 44 | €94,350 | €88,941 | -€5,409 | -5.7% |
| Suppliers | 440/4 | €94,350 | €88,941 | -€5,409 | -5.7% |
| Taxes, remuneration and social security | 45 | €38,448 | €178 | -€38,270 | -99.5% |
| Taxes | 450/3 | €38,448 | €178 | -€38,270 | -99.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,779 | €11,465 | +€1,686 | +17.2% |
| Other operating charges | 640/8 | €3,210 | €1,252 | -€1,958 | -61.0% |
| Non-recurring operating charges | 66A | €1,358 | - | -€1,358 | |
| Gross operating margin | 9900 | €121,255 | €1,116 | -€120,139 | -99.1% |
| Operating profit (loss) | 9901 | €106,908 | -€11,600 | -€118,508 | |
| Financial income | 75/76B | €7,567 | €7,329 | -€238 | -3.1% |
| Recurring financial income | 75 | €7,567 | €7,329 | -€238 | -3.1% |
| Financial charges | 65/66B | €126 | €107 | -€19 | -15.1% |
| Recurring financial charges | 65 | €126 | €107 | -€19 | -15.1% |
| Profit (loss) for the period before taxes | 9903 | €114,349 | -€4,379 | -€118,728 | |
| Income taxes | 67/77 | €38,448 | €178 | -€38,270 | -99.5% |
| Profit (loss) for the period | 9904 | €75,901 | -€4,557 | -€80,458 | |
| Profit (loss) for the period to be appropriated | 9905 | €75,901 | -€4,557 | -€80,458 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.