Fractal Quality: 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 Quality
Largest movements
- Cash +€21,252
up €21,252 (+84.7%), from €25,103 to €46,355
mainly Net result for the year (+€18,854) and Receivables within one year (+€3,757)
- Receivables within one year -€3,757
down €3,757 (-24.1%), from €15,561 to €11,804
of which Trade receivables: -€7,335
- Reserves +€18,854
up €18,854 (+87.0%), from €21,670 to €40,524
- Tax, wage and social debts -€1,478
down €1,478 (-9.6%), from €15,467 to €13,989
- Financial charges +€3,232
up €3,232 (+2,972%), from €109 to €3,341
- Taxes -€878
down €878 (-9.3%), from €9,417 to €8,539
- Gross operating margin -€626
down €626 (-2.0%), from €31,792 to €31,166
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 | €42,750 | €60,203 | +€17,453 | +40.8% |
| Fixed assets | 21/28 | €2,086 | €1,625 | -€461 | -22.1% |
| Tangible fixed assets | 22/27 | €2,086 | €1,625 | -€461 | -22.1% |
| Plant, machinery and equipment | 23 | €2,086 | €1,625 | -€461 | -22.1% |
| Current assets | 29/58 | €40,664 | €58,578 | +€17,914 | +44.1% |
| Amounts receivable within one year | 40/41 | €15,561 | €11,804 | -€3,757 | -24.1% |
| Trade receivables | 40 | €15,561 | €8,226 | -€7,335 | -47.1% |
| Other amounts receivable | 41 | - | €3,578 | +€3,578 | |
| Cash at bank and in hand | 54/58 | €25,103 | €46,355 | +€21,252 | +84.7% |
| Deferred charges and accrued income | 490/1 | - | €418 | +€418 | |
| Total equity and liabilities | 10/49 | €42,750 | €60,203 | +€17,453 | +40.8% |
| Equity | 10/15 | €26,670 | €45,524 | +€18,854 | +70.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €21,670 | €40,524 | +€18,854 | +87.0% |
| Distributable reserves | 133 | €21,670 | €40,524 | +€18,854 | +87.0% |
| Amounts payable | 17/49 | €16,080 | €14,679 | -€1,401 | -8.7% |
| Amounts payable within one year | 42/48 | €16,080 | €14,679 | -€1,401 | -8.7% |
| Trade debts | 44 | €311 | €690 | +€379 | +122% |
| Suppliers | 440/4 | €311 | €690 | +€379 | +122% |
| Taxes, remuneration and social security | 45 | €15,467 | €13,989 | -€1,478 | -9.6% |
| Taxes | 450/3 | €15,467 | €13,989 | -€1,478 | -9.6% |
| Other amounts payable | 47/48 | €302 | €0 | -€302 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €218 | €461 | +€243 | +112% |
| Other operating charges | 640/8 | €384 | €186 | -€199 | -51.7% |
| Gross operating margin | 9900 | €31,792 | €31,166 | -€626 | -2.0% |
| Operating profit (loss) | 9901 | €31,189 | €30,519 | -€670 | -2.1% |
| Financial income | 75/76B | €6 | €214 | +€208 | +3,325% |
| Recurring financial income | 75 | €6 | €214 | +€208 | +3,325% |
| Financial charges | 65/66B | €109 | €3,341 | +€3,232 | +2,972% |
| Recurring financial charges | 65 | €109 | €3,341 | +€3,232 | +2,972% |
| Profit (loss) for the period before taxes | 9903 | €31,087 | €27,393 | -€3,694 | -11.9% |
| Income taxes | 67/77 | €9,417 | €8,539 | -€878 | -9.3% |
| Profit (loss) for the period | 9904 | €21,670 | €18,854 | -€2,816 | -13.0% |
| Profit (loss) for the period to be appropriated | 9905 | €21,670 | €18,854 | -€2,816 | -13.0% |
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 19 October 2026 via checked.be.