FRASK INDUSTRIES: 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.
FRASK INDUSTRIES
Largest movements
- Cash +€4,567
up €4,567 (+146%), from €3,124 to €7,691
mainly Net result for the year (+€5,211) and Stocks and contracts (+€1,941)
- Stocks and contracts -€1,941
down €1,941 (-7.4%), from €26,361 to €24,420
- Profit (loss) carried forward +€5,211
up €5,211 (+10.3%), from -€50,396 to -€45,185
- Trade debts -€2,016
down €2,016 (-66.5%), from €3,031 to €1,015
- Other debts -€1,092
down €1,092 (-1.6%), from €67,535 to €66,443
- Advances received +€435
new in 2025: €435
- Gross operating margin +€8,520
up €8,520, from -€2,341 to €6,179
- Financial income +€109
up €109 (+703%), from €15 to €124
- Financial charges +€66
up €66 (+25.9%), from €256 to €322
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 | €32,570 | €35,109 | +€2,539 | +7.8% |
| Fixed assets | 21/28 | €1,086 | €784 | -€302 | -27.8% |
| Tangible fixed assets | 22/27 | €1,086 | €784 | -€302 | -27.8% |
| Furniture and vehicles | 24 | €1,086 | €784 | -€302 | -27.8% |
| Current assets | 29/58 | €31,484 | €34,325 | +€2,841 | +9.0% |
| Stocks and contracts in progress | 3 | €26,361 | €24,420 | -€1,941 | -7.4% |
| Stocks | 30/36 | €26,361 | €24,420 | -€1,941 | -7.4% |
| Amounts receivable within one year | 40/41 | €1,873 | €2,081 | +€208 | +11.1% |
| Trade receivables | 40 | €514 | €0 | -€514 | -100% |
| Other amounts receivable | 41 | €1,359 | €2,081 | +€722 | +53.1% |
| Cash at bank and in hand | 54/58 | €3,124 | €7,691 | +€4,567 | +146% |
| Deferred charges and accrued income | 490/1 | €126 | €133 | +€6 | +5.0% |
| Total equity and liabilities | 10/49 | €32,570 | €35,109 | +€2,539 | +7.8% |
| Equity | 10/15 | -€37,996 | -€32,785 | +€5,211 | +13.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,396 | -€45,185 | +€5,211 | +10.3% |
| Amounts payable | 17/49 | €70,566 | €67,894 | -€2,672 | -3.8% |
| Amounts payable within one year | 42/48 | €70,566 | €67,894 | -€2,672 | -3.8% |
| Trade debts | 44 | €3,031 | €1,015 | -€2,016 | -66.5% |
| Suppliers | 440/4 | €3,031 | €1,015 | -€2,016 | -66.5% |
| Advances received on contracts in progress | 46 | - | €435 | +€435 | |
| Other amounts payable | 47/48 | €67,535 | €66,443 | -€1,092 | -1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €302 | €302 | = | 0.0% |
| Other operating charges | 640/8 | €513 | €469 | -€44 | -8.6% |
| Gross operating margin | 9900 | -€2,341 | €6,179 | +€8,520 | |
| Operating profit (loss) | 9901 | -€3,155 | €5,408 | +€8,564 | |
| Financial income | 75/76B | €15 | €124 | +€109 | +703% |
| Recurring financial income | 75 | €15 | €124 | +€109 | +703% |
| Financial charges | 65/66B | €256 | €322 | +€66 | +25.9% |
| Recurring financial charges | 65 | €256 | €322 | +€66 | +25.9% |
| Profit (loss) for the period before taxes | 9903 | -€3,396 | €5,211 | +€8,606 | |
| Profit (loss) for the period | 9904 | -€3,396 | €5,211 | +€8,606 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,396 | €5,211 | +€8,606 |
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.