FRAKK Architecture: 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.
FRAKK Architecture
Largest movements
- Cash +€33,765
up €33,765 (+78.1%), from €43,245 to €77,010
mainly Other debts (+€51,529) and Net result for the year (+€27,371)
- Receivables within one year -€6,045
down €6,045 (-48.7%), from €12,409 to €6,364
of which Other amounts receivable: -€5,391
- Tangible fixed assets +€1,712
up €1,712 (+76.3%), from €2,244 to €3,956
of which Other tangible fixed assets: +€2,242
- Other debts +€51,529
up €51,529 (+2,520%), from €2,045 to €53,574
- Profit (loss) carried forward -€22,629
down €22,629 (-37.1%), from €60,965 to €38,337
- Gross operating margin +€28,062
up €28,062 (+244%), from €11,499 to €39,561
- Taxes +€6,050
up €6,050 (+245%), from €2,473 to €8,523
- Other operating charges -€616
down €616 (-41.5%), from €1,486 to €870
- Financial charges -€521
down €521 (-22.1%), from €2,359 to €1,838
- Depreciation -€396
down €396 (-29.1%), from €1,362 to €966
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 | €75,182 | €104,282 | +€29,100 | +38.7% |
| Fixed assets | 21/28 | €16,244 | €17,956 | +€1,712 | +10.5% |
| Tangible fixed assets | 22/27 | €2,244 | €3,956 | +€1,712 | +76.3% |
| Furniture and vehicles | 24 | €879 | €350 | -€530 | -60.2% |
| Other tangible fixed assets | 26 | €1,365 | €3,607 | +€2,242 | +164% |
| Financial fixed assets | 28 | €14,000 | €14,000 | = | 0.0% |
| Current assets | 29/58 | €58,937 | €86,326 | +€27,388 | +46.5% |
| Amounts receivable within one year | 40/41 | €12,409 | €6,364 | -€6,045 | -48.7% |
| Trade receivables | 40 | €7,018 | €6,364 | -€654 | -9.3% |
| Other amounts receivable | 41 | €5,391 | €0 | -€5,391 | -100% |
| Cash at bank and in hand | 54/58 | €43,245 | €77,010 | +€33,765 | +78.1% |
| Deferred charges and accrued income | 490/1 | €3,283 | €2,952 | -€331 | -10.1% |
| Total equity and liabilities | 10/49 | €75,182 | €104,282 | +€29,100 | +38.7% |
| Equity | 10/15 | €65,965 | €43,337 | -€22,629 | -34.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €60,965 | €38,337 | -€22,629 | -37.1% |
| Amounts payable | 17/49 | €9,216 | €60,945 | +€51,729 | +561% |
| Amounts payable within one year | 42/48 | €9,216 | €60,945 | +€51,729 | +561% |
| Trade debts | 44 | €911 | €1,119 | +€208 | +22.8% |
| Suppliers | 440/4 | €911 | €1,119 | +€208 | +22.8% |
| Taxes, remuneration and social security | 45 | €6,260 | €6,252 | -€8 | -0.1% |
| Taxes | 450/3 | €3,760 | €3,752 | -€8 | -0.2% |
| Remuneration and social security | 454/9 | €2,500 | €2,500 | = | 0.0% |
| Other amounts payable | 47/48 | €2,045 | €53,574 | +€51,529 | +2,520% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,362 | €966 | -€396 | -29.1% |
| Other operating charges | 640/8 | €1,486 | €870 | -€616 | -41.5% |
| Gross operating margin | 9900 | €11,499 | €39,561 | +€28,062 | +244% |
| Operating profit (loss) | 9901 | €8,651 | €37,725 | +€29,075 | +336% |
| Financial income | 75/76B | €0 | €8 | +€8 | +19,025% |
| Recurring financial income | 75 | €0 | €8 | +€8 | +19,025% |
| Financial charges | 65/66B | €2,359 | €1,838 | -€521 | -22.1% |
| Recurring financial charges | 65 | €2,359 | €1,838 | -€521 | -22.1% |
| Profit (loss) for the period before taxes | 9903 | €6,292 | €35,895 | +€29,603 | +471% |
| Income taxes | 67/77 | €2,473 | €8,523 | +€6,050 | +245% |
| Profit (loss) for the period | 9904 | €3,818 | €27,371 | +€23,553 | +617% |
| Profit (loss) for the period to be appropriated | 9905 | €3,818 | €27,371 | +€23,553 | +617% |
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 27 October 2026 via checked.be.