FRUXA: 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.
FRUXA
Largest movements
- Cash -€40,835
down €40,835 (-91.6%), from €44,578 to €3,743
mainly Contributions, distributions and other (-€216,000) and Investment in fixed assets (net) (-€42,966)
- Tangible fixed assets +€26,926
up €26,926 (+54.0%), from €49,840 to €76,765
of which Other tangible fixed assets: +€37,244
- Receivables within one year +€5,275
up €5,275 (+15.9%), from €33,112 to €38,388
of which Other amounts receivable: +€3,666
- Profit (loss) carried forward -€117,938
down €117,938 (-85.2%), from €138,415 to €20,477
- Other debts +€106,868
up €106,868 (+856.3%), from €12,481 to €119,349
- Gross operating margin -€12,021
down €12,021 (-7.9%), from €153,131 to €141,111
- Taxes -€4,345
down €4,345 (-14.1%), from €30,883 to €26,537
- Depreciation +€3,349
up €3,349 (+26.4%), from €12,692 to €16,041
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 | €179,874 | €170,598 | -€9,276 | -5.2% |
| Fixed assets | 21/28 | €49,840 | €76,765 | +€26,926 | +54.0% |
| Tangible fixed assets | 22/27 | €49,840 | €76,765 | +€26,926 | +54.0% |
| Furniture and vehicles | 24 | €46,494 | €36,176 | -€10,319 | -22.2% |
| Other tangible fixed assets | 26 | €3,345 | €40,590 | +€37,244 | +1113.3% |
| Current assets | 29/58 | €130,034 | €93,833 | -€36,201 | -27.8% |
| Amounts receivable within one year | 40/41 | €33,112 | €38,388 | +€5,275 | +15.9% |
| Trade receivables | 40 | €33,112 | €34,721 | +€1,609 | +4.9% |
| Other amounts receivable | 41 | - | €3,666 | +€3,666 | |
| Current investments | 50/53 | €50,000 | €50,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €44,578 | €3,743 | -€40,835 | -91.6% |
| Deferred charges and accrued income | 490/1 | €2,344 | €1,702 | -€642 | -27.4% |
| Total equity and liabilities | 10/49 | €179,874 | €170,598 | -€9,276 | -5.2% |
| Equity | 10/15 | €158,875 | €40,937 | -€117,938 | -74.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €138,415 | €20,477 | -€117,938 | -85.2% |
| Amounts payable | 17/49 | €20,999 | €129,661 | +€108,662 | +517.5% |
| Amounts payable within one year | 42/48 | €20,999 | €129,661 | +€108,662 | +517.5% |
| Financial debts | 43 | €28 | €256 | +€228 | +815.0% |
| Credit institutions | 430/8 | €28 | €256 | +€228 | +815.0% |
| Trade debts | 44 | €1,189 | €2,628 | +€1,438 | +120.9% |
| Suppliers | 440/4 | €1,189 | €2,628 | +€1,438 | +120.9% |
| Taxes, remuneration and social security | 45 | €7,300 | €7,428 | +€128 | +1.8% |
| Taxes | 450/3 | €7,300 | €7,428 | +€128 | +1.8% |
| Other amounts payable | 47/48 | €12,481 | €119,349 | +€106,868 | +856.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,692 | €16,041 | +€3,349 | +26.4% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €153,131 | €141,111 | -€12,021 | -7.9% |
| Operating profit (loss) | 9901 | €140,052 | €124,670 | -€15,382 | -11.0% |
| Financial income | 75/76B | €0 | €0 | -€0 | -66.7% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -66.7% |
| Financial charges | 65/66B | €88 | €70 | -€18 | -19.9% |
| Recurring financial charges | 65 | €88 | €70 | -€18 | -19.9% |
| Profit (loss) for the period before taxes | 9903 | €139,964 | €124,599 | -€15,365 | -11.0% |
| Income taxes | 67/77 | €30,883 | €26,537 | -€4,345 | -14.1% |
| Profit (loss) for the period | 9904 | €109,082 | €98,062 | -€11,020 | -10.1% |
| Profit (loss) for the period to be appropriated | 9905 | €109,082 | €98,062 | -€11,020 | -10.1% |
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 29 September 2026 via checked.be.