FRAUKE: 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.
FRAUKE
Largest movements
- Cash -€19,318
down €19,318 (-28.4%), from €68,112 to €48,794
mainly Tax, wage and social debts (-€22,613) and Receivables within one year (-€5,494)
- Receivables within one year +€5,494
up €5,494 (+62.0%), from €8,857 to €14,351
of which Other amounts receivable: +€4,009
- Deferred charges and accrued income +€1,089
up €1,089 (+119.8%), from €909 to €1,998
- Tax, wage and social debts -€22,613
down €22,613 (-82.2%), from €27,512 to €4,899
- Profit (loss) carried forward +€12,074
new in 2024: €12,074
- Trade debts -€1,588
down €1,588 (-63.4%), from €2,504 to €916
- Gross operating margin -€22,702
down €22,702 (-54.9%), from €41,323 to €18,621
- Taxes -€8,395
down €8,395 (-63.1%), from €13,294 to €4,899
- Depreciation +€494
up €494 (+54.3%), from €909 to €1,403
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €82,979 | €70,852 | -€12,127 | -14.6% |
| Fixed assets | 21/28 | €5,101 | €5,709 | +€608 | +11.9% |
| Tangible fixed assets | 22/27 | €5,101 | €5,709 | +€608 | +11.9% |
| Plant, machinery and equipment | 23 | €832 | €1,914 | +€1,082 | +130.0% |
| Other tangible fixed assets | 26 | €4,269 | €3,795 | -€474 | -11.1% |
| Current assets | 29/58 | €77,878 | €65,143 | -€12,735 | -16.4% |
| Amounts receivable within one year | 40/41 | €8,857 | €14,351 | +€5,494 | +62.0% |
| Trade receivables | 40 | €6,567 | €8,052 | +€1,485 | +22.6% |
| Other amounts receivable | 41 | €2,290 | €6,299 | +€4,009 | +175.1% |
| Cash at bank and in hand | 54/58 | €68,112 | €48,794 | -€19,318 | -28.4% |
| Deferred charges and accrued income | 490/1 | €909 | €1,998 | +€1,089 | +119.8% |
| Total equity and liabilities | 10/49 | €82,979 | €70,852 | -€12,127 | -14.6% |
| Equity | 10/15 | €52,963 | €65,037 | +€12,074 | +22.8% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €51,463 | €51,463 | = | 0.0% |
| Distributable reserves | 133 | €51,463 | €51,463 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €12,074 | +€12,074 | |
| Amounts payable | 17/49 | €30,016 | €5,815 | -€24,201 | -80.6% |
| Amounts payable within one year | 42/48 | €30,016 | €5,815 | -€24,201 | -80.6% |
| Trade debts | 44 | €2,504 | €916 | -€1,588 | -63.4% |
| Suppliers | 440/4 | €2,504 | €916 | -€1,588 | -63.4% |
| Taxes, remuneration and social security | 45 | €27,512 | €4,899 | -€22,613 | -82.2% |
| Taxes | 450/3 | €27,512 | €4,899 | -€22,613 | -82.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €909 | €1,403 | +€494 | +54.3% |
| Other operating charges | 640/8 | - | €141 | +€141 | |
| Gross operating margin | 9900 | €41,323 | €18,621 | -€22,702 | -54.9% |
| Operating profit (loss) | 9901 | €40,414 | €17,077 | -€23,337 | -57.7% |
| Financial charges | 65/66B | €100 | €104 | +€4 | +4.0% |
| Recurring financial charges | 65 | €100 | €104 | +€4 | +4.0% |
| Profit (loss) for the period before taxes | 9903 | €40,314 | €16,973 | -€23,341 | -57.9% |
| Income taxes | 67/77 | €13,294 | €4,899 | -€8,395 | -63.1% |
| Profit (loss) for the period | 9904 | €27,020 | €12,074 | -€14,946 | -55.3% |
| Profit (loss) for the period to be appropriated | 9905 | €27,020 | €12,074 | -€14,946 | -55.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.