FRACTAL CONSULTING: 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.
FRACTAL CONSULTING
Largest movements
- Cash -€92,209
down €92,209 (-92.1%), from €100,080 to €7,871
mainly Contributions, distributions and other (-€125,852) and Receivables within one year (-€47,594)
- Receivables within one year +€47,594
up €47,594 (+257%), from €18,492 to €66,087
of which Trade receivables: +€53,030
- Current investments -€20,186
no longer reported in 2025 (was €20,186)
- Tangible fixed assets -€6,985
down €6,985 (-63.6%), from €10,984 to €3,999
of which Furniture and vehicles: -€6,542
- Profit (loss) carried forward -€68,577
no longer reported in 2025 (was €68,577)
- Other debts -€16,692
down €16,692 (-25.4%), from €65,733 to €49,042
- Tax, wage and social debts +€13,240
up €13,240 (+125%), from €10,588 to €23,828
- Gross operating margin +€52,819
up €52,819 (+184%), from €28,711 to €81,530
- Taxes +€11,028
up €11,028 (+196%), from €5,619 to €16,647
- Depreciation -€4,151
down €4,151 (-32.5%), from €12,775 to €8,624
- Financial income +€2,446
up €2,446 (+806%), from €303 to €2,749
- Other operating charges +€1,127
up €1,127 (+382%), from €295 to €1,422
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 | €150,922 | €79,024 | -€71,899 | -47.6% |
| Fixed assets | 21/28 | €10,984 | €3,999 | -€6,985 | -63.6% |
| Tangible fixed assets | 22/27 | €10,984 | €3,999 | -€6,985 | -63.6% |
| Plant, machinery and equipment | 23 | €1,110 | €666 | -€443 | -40.0% |
| Furniture and vehicles | 24 | €9,875 | €3,333 | -€6,542 | -66.2% |
| Current assets | 29/58 | €139,938 | €75,024 | -€64,914 | -46.4% |
| Amounts receivable within one year | 40/41 | €18,492 | €66,087 | +€47,594 | +257% |
| Trade receivables | 40 | €6,775 | €59,805 | +€53,030 | +783% |
| Other amounts receivable | 41 | €11,718 | €6,282 | -€5,436 | -46.4% |
| Current investments | 50/53 | €20,186 | - | -€20,186 | |
| Cash at bank and in hand | 54/58 | €100,080 | €7,871 | -€92,209 | -92.1% |
| Deferred charges and accrued income | 490/1 | €1,180 | €1,067 | -€113 | -9.6% |
| Total equity and liabilities | 10/49 | €150,922 | €79,024 | -€71,899 | -47.6% |
| Equity | 10/15 | €73,577 | €5,000 | -€68,577 | -93.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €68,577 | - | -€68,577 | |
| Amounts payable | 17/49 | €77,346 | €74,024 | -€3,322 | -4.3% |
| Amounts payable within one year | 42/48 | €77,346 | €74,024 | -€3,322 | -4.3% |
| Trade debts | 44 | €1,024 | €1,154 | +€130 | +12.7% |
| Suppliers | 440/4 | €1,024 | €1,154 | +€130 | +12.7% |
| Taxes, remuneration and social security | 45 | €10,588 | €23,828 | +€13,240 | +125% |
| Taxes | 450/3 | €10,588 | €23,828 | +€13,240 | +125% |
| Other amounts payable | 47/48 | €65,733 | €49,042 | -€16,692 | -25.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,775 | €8,624 | -€4,151 | -32.5% |
| Other operating charges | 640/8 | €295 | €1,422 | +€1,127 | +382% |
| Gross operating margin | 9900 | €28,711 | €81,530 | +€52,819 | +184% |
| Operating profit (loss) | 9901 | €15,641 | €71,484 | +€55,843 | +357% |
| Financial income | 75/76B | €303 | €2,749 | +€2,446 | +806% |
| Recurring financial income | 75 | €303 | €2,749 | +€2,446 | +806% |
| Financial charges | 65/66B | €384 | €311 | -€73 | -19.0% |
| Recurring financial charges | 65 | €384 | €311 | -€73 | -19.0% |
| Profit (loss) for the period before taxes | 9903 | €15,560 | €73,922 | +€58,362 | +375% |
| Income taxes | 67/77 | €5,619 | €16,647 | +€11,028 | +196% |
| Profit (loss) for the period | 9904 | €9,941 | €57,275 | +€47,334 | +476% |
| Profit (loss) for the period to be appropriated | 9905 | €9,941 | €57,275 | +€47,334 | +476% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.