FRUCTURA: 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.
FRUCTURA
Largest movements
- Tangible fixed assets +€112,530
up €112,530 (+145.7%), from €77,235 to €189,765
- Receivables within one year +€14,580
up €14,580 (+103.6%), from €14,070 to €28,650
of which Other amounts receivable: +€23,445
- Cash -€4,789
down €4,789 (-44.0%), from €10,891 to €6,102
mainly Investment in fixed assets (net) (-€139,327) and Receivables within one year (-€14,580)
- Trade debts +€81,296
new in 2025: €81,296
- Other debts +€44,000
up €44,000 (+42.4%), from €103,691 to €147,691
- Profit (loss) carried forward -€2,769
down €2,769 (-10.6%), from -€26,227 to -€28,995
- Staff costs +€24,440
up €24,440 (+18414.5%), from €133 to €24,572
- Gross operating margin +€17,012
up €17,012 (+53.8%), from €31,639 to €48,651
- Depreciation +€7,629
up €7,629 (+40.8%), from €18,716 to €26,345
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 | €102,343 | €225,116 | +€122,773 | +120.0% |
| Fixed assets | 21/28 | €77,382 | €190,364 | +€112,982 | +146.0% |
| Tangible fixed assets | 22/27 | €77,235 | €189,765 | +€112,530 | +145.7% |
| Plant, machinery and equipment | 23 | €77,235 | €189,765 | +€112,530 | +145.7% |
| Financial fixed assets | 28 | €147 | €599 | +€452 | +308.7% |
| Current assets | 29/58 | €24,961 | €34,752 | +€9,791 | +39.2% |
| Amounts receivable within one year | 40/41 | €14,070 | €28,650 | +€14,580 | +103.6% |
| Trade receivables | 40 | €8,865 | - | -€8,865 | |
| Other amounts receivable | 41 | €5,205 | €28,650 | +€23,445 | +450.5% |
| Cash at bank and in hand | 54/58 | €10,891 | €6,102 | -€4,789 | -44.0% |
| Total equity and liabilities | 10/49 | €102,343 | €225,116 | +€122,773 | +120.0% |
| Equity | 10/15 | -€5,602 | -€8,370 | -€2,769 | -49.4% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €1,875 | €1,875 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,875 | €1,875 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,875 | €1,875 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,227 | -€28,995 | -€2,769 | -10.6% |
| Amounts payable | 17/49 | €107,944 | €233,486 | +€125,542 | +116.3% |
| Amounts payable within one year | 42/48 | €107,944 | €233,486 | +€125,542 | +116.3% |
| Current portion of amounts payable after more than one year | 42 | €4,253 | €4,253 | = | 0.0% |
| Trade debts | 44 | - | €81,296 | +€81,296 | |
| Suppliers | 440/4 | - | €81,296 | +€81,296 | |
| Taxes, remuneration and social security | 45 | - | €245 | +€245 | |
| Taxes | 450/3 | - | €245 | +€245 | |
| Other amounts payable | 47/48 | €103,691 | €147,691 | +€44,000 | +42.4% |
| Remuneration, social security and pensions | 62 | €133 | €24,572 | +€24,440 | +18414.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,716 | €26,345 | +€7,629 | +40.8% |
| Other operating charges | 640/8 | €449 | €462 | +€12 | +2.8% |
| Gross operating margin | 9900 | €31,639 | €48,651 | +€17,012 | +53.8% |
| Operating profit (loss) | 9901 | €12,341 | -€2,727 | -€15,068 | |
| Financial income | 75/76B | €47 | €2 | -€46 | -96.6% |
| Recurring financial income | 75 | €47 | €2 | -€46 | -96.6% |
| Financial charges | 65/66B | €82 | €43 | -€39 | -47.7% |
| Recurring financial charges | 65 | €82 | €43 | -€39 | -47.7% |
| Profit (loss) for the period before taxes | 9903 | €12,306 | -€2,769 | -€15,075 | |
| Profit (loss) for the period | 9904 | €12,306 | -€2,769 | -€15,075 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,306 | -€2,769 | -€15,075 |
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 9 October 2026 via checked.be.