FRACTA: what changed
Two fiscal 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.
FRACTA
Largest movements
- Financial fixed assets +€90,000
new in 2025: €90,000
- Tangible fixed assets -€19,424
down €19,424 (-21.0%), from €92,348 to €72,924
of which Furniture and vehicles: -€16,514
- Receivables within one year -€6,332
down €6,332 (-35.2%), from €17,991 to €11,659
of which Other amounts receivable: -€6,229
- Reserves +€45,118
up €45,118 (+47.1%), from €95,723 to €140,841
- Tax, wage and social debts +€19,005
new in 2025: €19,005
- Debts after one year -€12,973
down €12,973 (-44.6%), from €29,081 to €16,108
of which Financial debts: -€16,573
- Other debts +€10,352
up €10,352 (+42.1%), from €24,593 to €34,946
- Other operating charges -€12,074
down €12,074 (-97.5%), from €12,389 to €315
- Taxes +€5,081
up €5,081 (+41.2%), from €12,329 to €17,410
- Gross operating margin -€3,246
down €3,246 (-3.8%), from €85,522 to €82,276
- Depreciation +€1,797
up €1,797 (+10.2%), from €17,627 to €19,424
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.
Cash bridge derived
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 | €167,978 | €230,861 | +€62,883 | +37.4% |
| Fixed assets | 21/28 | €92,348 | €162,924 | +€70,576 | +76.4% |
| Tangible fixed assets | 22/27 | €92,348 | €72,924 | -€19,424 | -21.0% |
| Land and buildings | 22 | €24,758 | €22,178 | -€2,580 | -10.4% |
| Plant, machinery and equipment | 23 | €1,275 | €945 | -€330 | -25.9% |
| Furniture and vehicles | 24 | €66,315 | €49,801 | -€16,514 | -24.9% |
| Financial fixed assets | 28 | - | €90,000 | +€90,000 | |
| Current assets | 29/58 | €75,630 | €67,937 | -€7,693 | -10.2% |
| Amounts receivable within one year | 40/41 | €17,991 | €11,659 | -€6,332 | -35.2% |
| Trade receivables | 40 | €11,762 | €11,659 | -€103 | -0.9% |
| Other amounts receivable | 41 | €6,229 | - | -€6,229 | |
| Cash at bank and in hand | 54/58 | €53,062 | €51,756 | -€1,306 | -2.5% |
| Deferred charges and accrued income | 490/1 | €4,577 | €4,522 | -€55 | -1.2% |
| Total equity and liabilities | 10/49 | €167,978 | €230,861 | +€62,883 | +37.4% |
| Equity | 10/15 | €96,723 | €141,841 | +€45,118 | +46.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €95,723 | €140,841 | +€45,118 | +47.1% |
| Distributable reserves | 133 | €95,723 | €140,841 | +€45,118 | +47.1% |
| Amounts payable | 17/49 | €71,255 | €89,020 | +€17,765 | +24.9% |
| Amounts payable after more than one year | 17 | €29,081 | €16,108 | -€12,973 | -44.6% |
| Financial debts | 170/4 | €29,081 | €12,508 | -€16,573 | -57.0% |
| Other amounts payable | 178/9 | - | €3,600 | +€3,600 | |
| Amounts payable within one year | 42/48 | €41,390 | €70,798 | +€29,409 | +71.1% |
| Current portion of amounts payable after more than one year | 42 | €16,454 | €16,573 | +€119 | +0.7% |
| Trade debts | 44 | €342 | €274 | -€68 | -19.8% |
| Suppliers | 440/4 | €342 | €274 | -€68 | -19.8% |
| Taxes, remuneration and social security | 45 | - | €19,005 | +€19,005 | |
| Taxes | 450/3 | - | €19,005 | +€19,005 | |
| Other amounts payable | 47/48 | €24,593 | €34,946 | +€10,352 | +42.1% |
| Accrued charges and deferred income | 492/3 | €784 | €2,114 | +€1,330 | +169.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,627 | €19,424 | +€1,797 | +10.2% |
| Other operating charges | 640/8 | €12,389 | €315 | -€12,074 | -97.5% |
| Gross operating margin | 9900 | €85,522 | €82,276 | -€3,246 | -3.8% |
| Operating profit (loss) | 9901 | €55,506 | €62,537 | +€7,031 | +12.7% |
| Financial income | 75/76B | €56 | €331 | +€275 | +487.2% |
| Recurring financial income | 75 | €56 | €331 | +€275 | +487.2% |
| Financial charges | 65/66B | €433 | €340 | -€93 | -21.6% |
| Recurring financial charges | 65 | €433 | €340 | -€93 | -21.6% |
| Profit (loss) for the period before taxes | 9903 | €55,129 | €62,528 | +€7,399 | +13.4% |
| Income taxes | 67/77 | €12,329 | €17,410 | +€5,081 | +41.2% |
| Profit (loss) for the period | 9904 | €42,800 | €45,118 | +€2,317 | +5.4% |
| Profit (loss) for the period to be appropriated | 9905 | €42,800 | €45,118 | +€2,317 | +5.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.