FRAUKA: 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.
FRAUKA
Largest movements
- Cash -€35,392
down €35,392 (-98.4%), from €35,975 to €584
mainly Net result for the year (-€59,549) and Current portion of long-term debt (-€29,911)
- Tangible fixed assets -€23,791
down €23,791 (-2.6%), from €902,033 to €878,242
of which Land and buildings: -€21,307
- Debts after one year +€73,101
up €73,101 (+46.2%), from €158,139 to €231,240
of which Other amounts payable: +€89,029
- Reserves -€52,000
down €52,000 (-83.9%), from €62,000 to €10,000
- Current portion of long-term debt -€29,911
down €29,911 (-65.3%), from €45,838 to €15,927
- Tax, wage and social debts -€21,781
down €21,781 (-91.4%), from €23,843 to €2,062
- Other debts -€20,000
no longer reported in 2025 (was €20,000)
- Gross operating margin -€272,242
down €272,242, from €245,097 to -€27,144
- Financial charges -€84,583
down €84,583 (-94.9%), from €89,122 to €4,539
of which Non-recurring financial charges: -€80,565
- Financial income +€80,065
up €80,065 (+16,012%), from €500 to €80,565
of which Non-recurring financial income: +€80,565
- Other operating charges +€60,779
up €60,779 (+261%), from €23,289 to €84,069
- Depreciation -€4,812
down €4,812 (-16.8%), from €28,603 to €23,791
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 | €939,875 | €880,720 | -€59,156 | -6.3% |
| Fixed assets | 21/28 | €902,038 | €878,247 | -€23,791 | -2.6% |
| Tangible fixed assets | 22/27 | €902,033 | €878,242 | -€23,791 | -2.6% |
| Land and buildings | 22 | €896,585 | €875,278 | -€21,307 | -2.4% |
| Plant, machinery and equipment | 23 | €5,448 | €2,964 | -€2,484 | -45.6% |
| Financial fixed assets | 28 | €5 | €5 | = | 0.0% |
| Current assets | 29/58 | €37,837 | €2,472 | -€35,365 | -93.5% |
| Cash at bank and in hand | 54/58 | €35,975 | €584 | -€35,392 | -98.4% |
| Deferred charges and accrued income | 490/1 | €1,862 | €1,889 | +€27 | +1.5% |
| Total equity and liabilities | 10/49 | €939,875 | €880,720 | -€59,156 | -6.3% |
| Equity | 10/15 | €690,711 | €631,162 | -€59,549 | -8.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Revaluation surpluses | 12 | €600,000 | €600,000 | = | 0.0% |
| Reserves | 13 | €62,000 | €10,000 | -€52,000 | -83.9% |
| Distributable reserves | 133 | €62,000 | €10,000 | -€52,000 | -83.9% |
| Profit (loss) carried forward | 14 | €8,711 | €1,162 | -€7,549 | -86.7% |
| Amounts payable | 17/49 | €249,165 | €249,558 | +€393 | +0.2% |
| Amounts payable after more than one year | 17 | €158,139 | €231,240 | +€73,101 | +46.2% |
| Financial debts | 170/4 | €70,749 | €54,821 | -€15,927 | -22.5% |
| Other amounts payable | 178/9 | €87,390 | €176,419 | +€89,029 | +102% |
| Amounts payable within one year | 42/48 | €91,026 | €18,317 | -€72,709 | -79.9% |
| Current portion of amounts payable after more than one year | 42 | €45,838 | €15,927 | -€29,911 | -65.3% |
| Trade debts | 44 | €1,345 | €328 | -€1,017 | -75.6% |
| Suppliers | 440/4 | €1,345 | €328 | -€1,017 | -75.6% |
| Taxes, remuneration and social security | 45 | €23,843 | €2,062 | -€21,781 | -91.4% |
| Taxes | 450/3 | €23,843 | €2,062 | -€21,781 | -91.4% |
| Other amounts payable | 47/48 | €20,000 | - | -€20,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,603 | €23,791 | -€4,812 | -16.8% |
| Other operating charges | 640/8 | €23,289 | €84,069 | +€60,779 | +261% |
| Gross operating margin | 9900 | €245,097 | -€27,144 | -€272,242 | |
| Operating profit (loss) | 9901 | €193,205 | -€135,004 | -€328,210 | |
| Financial income | 75/76B | €500 | €80,565 | +€80,065 | +16,012% |
| Recurring financial income | 75 | €500 | €0 | -€500 | -100.0% |
| Non-recurring financial income | 76B | - | €80,565 | +€80,565 | |
| Financial charges | 65/66B | €89,122 | €4,539 | -€84,583 | -94.9% |
| Recurring financial charges | 65 | €8,557 | €4,539 | -€4,018 | -47.0% |
| Non-recurring financial charges | 66B | €80,565 | - | -€80,565 | |
| Profit (loss) for the period before taxes | 9903 | €104,583 | -€58,978 | -€163,561 | |
| Income taxes | 67/77 | €3,423 | €571 | -€2,852 | -83.3% |
| Profit (loss) for the period | 9904 | €101,160 | -€59,549 | -€160,709 | |
| Profit (loss) for the period to be appropriated | 9905 | €101,160 | -€59,549 | -€160,709 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.