FRAKTAL: 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.
FRAKTAL
Largest movements
- Receivables within one year +€7,248
up €7,248 (+352.8%), from €2,054 to €9,302
of which Other amounts receivable: +€7,248
- Cash -€749
down €749 (-98.8%), from €758 to €9
mainly Receivables within one year (-€7,248) and Investment in fixed assets (net) (-€2,369)
- Profit (loss) carried forward +€3,641
up €3,641 (+64.1%), from €5,683 to €9,324
- Trade debts +€1,976
up €1,976 (+879.7%), from €225 to €2,201
- Tax, wage and social debts +€768
up €768 (+51.4%), from €1,493 to €2,261
- Gross operating margin +€5,559
up €5,559 (+172.9%), from €3,215 to €8,775
- Taxes +€1,147
up €1,147 (+205.9%), from €557 to €1,704
- Other operating charges +€796
new in 2025: €796
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 | €7,409 | €13,793 | +€6,385 | +86.2% |
| Fixed assets | 21/28 | €4,596 | €4,482 | -€114 | -2.5% |
| Tangible fixed assets | 22/27 | €4,596 | €4,482 | -€114 | -2.5% |
| Furniture and vehicles | 24 | €4,596 | €4,482 | -€114 | -2.5% |
| Current assets | 29/58 | €2,813 | €9,311 | +€6,498 | +231.0% |
| Amounts receivable within one year | 40/41 | €2,054 | €9,302 | +€7,248 | +352.8% |
| Trade receivables | 40 | €2,054 | €2,054 | = | 0.0% |
| Other amounts receivable | 41 | - | €7,248 | +€7,248 | |
| Cash at bank and in hand | 54/58 | €758 | €9 | -€749 | -98.8% |
| Total equity and liabilities | 10/49 | €7,409 | €13,793 | +€6,385 | +86.2% |
| Equity | 10/15 | €5,683 | €9,324 | +€3,641 | +64.1% |
| Profit (loss) carried forward | 14 | €5,683 | €9,324 | +€3,641 | +64.1% |
| Amounts payable | 17/49 | €1,725 | €4,469 | +€2,744 | +159.0% |
| Amounts payable within one year | 42/48 | €1,725 | €4,469 | +€2,744 | +159.0% |
| Trade debts | 44 | €225 | €2,201 | +€1,976 | +879.7% |
| Suppliers | 440/4 | €225 | €2,201 | +€1,976 | +879.7% |
| Taxes, remuneration and social security | 45 | €1,493 | €2,261 | +€768 | +51.4% |
| Taxes | 450/3 | €1,493 | €2,261 | +€768 | +51.4% |
| Other amounts payable | 47/48 | €8 | €8 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,446 | €2,483 | +€36 | +1.5% |
| Other operating charges | 640/8 | - | €796 | +€796 | |
| Gross operating margin | 9900 | €3,215 | €8,775 | +€5,559 | +172.9% |
| Operating profit (loss) | 9901 | €769 | €5,497 | +€4,727 | +614.5% |
| Financial income | 75/76B | €0 | €0 | +€0 | +100.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +100.0% |
| Financial charges | 65/66B | €224 | €152 | -€72 | -32.0% |
| Recurring financial charges | 65 | €224 | €152 | -€72 | -32.0% |
| Profit (loss) for the period before taxes | 9903 | €545 | €5,344 | +€4,799 | +880.1% |
| Income taxes | 67/77 | €557 | €1,704 | +€1,147 | +205.9% |
| Profit (loss) for the period | 9904 | -€12 | €3,641 | +€3,652 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12 | €3,641 | +€3,652 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.