Fractifix: 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.
Fractifix
Largest movements
- Receivables within one year -€127,566
down €127,566 (-37.8%), from €337,359 to €209,793
of which Other amounts receivable: -€126,814
- Tangible fixed assets -€102,069
down €102,069 (-7.6%), from €1.4m to €1.2m
of which Land and buildings: -€88,327
- Cash +€24,251
up €24,251 (+12.3%), from €197,396 to €221,647
mainly Receivables within one year (+€127,566) and Depreciation (+€107,558)
- Reserves -€148,481
down €148,481 (-6.9%), from €2.2m to €2.0m
of which Distributable reserves: -€150,371
- Tax, wage and social debts -€42,321
down €42,321 (-71.2%), from €59,420 to €17,098
of which Remuneration and social security: -€36,620
- Gross operating margin -€546,156
down €546,156, from €525,677 to -€20,479
- Staff costs -€231,365
down €231,365 (-90.7%), from €255,134 to €23,769
- Depreciation -€70,039
down €70,039 (-39.4%), from €177,597 to €107,558
- Other operating charges -€12,884
down €12,884 (-67.4%), from €19,110 to €6,226
- Taxes -€10,479
down €10,479, from €5,975 to -€4,504
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 | €2,246,404 | €2,055,697 | -€190,707 | -8.5% |
| Fixed assets | 21/28 | €1,677,391 | €1,569,773 | -€107,619 | -6.4% |
| Tangible fixed assets | 22/27 | €1,350,623 | €1,248,554 | -€102,069 | -7.6% |
| Land and buildings | 22 | €1,292,831 | €1,204,504 | -€88,327 | -6.8% |
| Plant, machinery and equipment | 23 | €39,547 | €33,043 | -€6,504 | -16.4% |
| Furniture and vehicles | 24 | €18,246 | €11,008 | -€7,238 | -39.7% |
| Financial fixed assets | 28 | €326,768 | €321,219 | -€5,549 | -1.7% |
| Current assets | 29/58 | €569,012 | €485,924 | -€83,088 | -14.6% |
| Stocks and contracts in progress | 3 | €17,597 | €37,823 | +€20,226 | +115% |
| Stocks | 30/36 | €17,597 | €37,823 | +€20,226 | +115% |
| Amounts receivable within one year | 40/41 | €337,359 | €209,793 | -€127,566 | -37.8% |
| Trade receivables | 40 | €2,482 | €1,730 | -€751 | -30.3% |
| Other amounts receivable | 41 | €334,877 | €208,063 | -€126,814 | -37.9% |
| Current investments | 50/53 | €16,660 | €16,660 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €197,396 | €221,647 | +€24,251 | +12.3% |
| Total equity and liabilities | 10/49 | €2,246,404 | €2,055,697 | -€190,707 | -8.5% |
| Equity | 10/15 | €2,178,158 | €2,027,787 | -€150,371 | -6.9% |
| Contributions | 10/11 | €20,790 | €18,900 | -€1,890 | -9.1% |
| Contributions outside capital | 11 | €20,790 | €18,900 | -€1,890 | -9.1% |
| Share premium | 1100/10 | €18,900 | €18,900 | = | 0.0% |
| Other | 1109/19 | €1,890 | - | -€1,890 | |
| Reserves | 13 | €2,157,368 | €2,008,887 | -€148,481 | -6.9% |
| Non-distributable reserves | 130/1 | €6,860 | €8,750 | +€1,890 | +27.6% |
| Reserves not available under the articles | 1311 | €6,860 | €8,750 | +€1,890 | +27.6% |
| Tax-exempt reserves | 132 | €209,650 | €209,650 | = | 0.0% |
| Distributable reserves | 133 | €1,940,858 | €1,790,487 | -€150,371 | -7.7% |
| Amounts payable | 17/49 | €68,246 | €27,910 | -€40,336 | -59.1% |
| Amounts payable within one year | 42/48 | €68,246 | €27,910 | -€40,336 | -59.1% |
| Current portion of amounts payable after more than one year | 42 | €1,603 | - | -€1,603 | |
| Trade debts | 44 | €4,703 | €7,934 | +€3,231 | +68.7% |
| Suppliers | 440/4 | €4,703 | €7,934 | +€3,231 | +68.7% |
| Advances received on contracts in progress | 46 | - | €579 | +€579 | |
| Taxes, remuneration and social security | 45 | €59,420 | €17,098 | -€42,321 | -71.2% |
| Taxes | 450/3 | €9,961 | €4,259 | -€5,702 | -57.2% |
| Remuneration and social security | 454/9 | €49,459 | €12,839 | -€36,620 | -74.0% |
| Other amounts payable | 47/48 | €2,520 | €2,299 | -€221 | -8.8% |
| Non-recurring operating income | 76A | €18,817 | - | -€18,817 | |
| Remuneration, social security and pensions | 62 | €255,134 | €23,769 | -€231,365 | -90.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €177,597 | €107,558 | -€70,039 | -39.4% |
| Other operating charges | 640/8 | €19,110 | €6,226 | -€12,884 | -67.4% |
| Non-recurring operating charges | 66A | €51,253 | €7,718 | -€43,535 | -84.9% |
| Gross operating margin | 9900 | €525,677 | -€20,479 | -€546,156 | |
| Operating profit (loss) | 9901 | €22,583 | -€165,750 | -€188,334 | |
| Financial income | 75/76B | €10,519 | €17,913 | +€7,394 | +70.3% |
| Recurring financial income | 75 | €10,519 | €17,913 | +€7,394 | +70.3% |
| Financial charges | 65/66B | €11,083 | €7,038 | -€4,045 | -36.5% |
| Recurring financial charges | 65 | €11,083 | €7,038 | -€4,045 | -36.5% |
| Profit (loss) for the period before taxes | 9903 | €22,020 | -€154,875 | -€176,895 | |
| Income taxes | 67/77 | €5,975 | -€4,504 | -€10,479 | |
| Profit (loss) for the period | 9904 | €16,044 | -€150,371 | -€166,416 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,044 | -€150,371 | -€166,416 |
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.