CARON FRANKY: 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.
CARON FRANKY
Largest movements
- Current investments +€114,172
up €114,172 (+41.8%), from €272,891 to €387,063
- Receivables within one year +€35,231
up €35,231 (+2,667%), from €1,321 to €36,552
of which Trade receivables: +€36,206
- Cash -€21,118
down €21,118 (-14.0%), from €150,534 to €129,416
mainly Current investments (-€114,172) and Receivables within one year (-€35,231)
- Tangible fixed assets -€13,248
down €13,248 (-24.8%), from €53,463 to €40,215
- Reserves +€119,042
up €119,042 (+29.4%), from €405,237 to €524,278
- Gross operating margin +€23,743
up €23,743 (+15.6%), from €152,466 to €176,209
- Taxes +€7,857
up €7,857 (+19.0%), from €41,341 to €49,199
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 | €483,994 | €597,815 | +€113,820 | +23.5% |
| Fixed assets | 21/28 | €53,463 | €40,215 | -€13,248 | -24.8% |
| Tangible fixed assets | 22/27 | €53,463 | €40,215 | -€13,248 | -24.8% |
| Furniture and vehicles | 24 | €53,463 | €40,215 | -€13,248 | -24.8% |
| Current assets | 29/58 | €430,531 | €557,599 | +€127,068 | +29.5% |
| Amounts receivable within one year | 40/41 | €1,321 | €36,552 | +€35,231 | +2,667% |
| Trade receivables | 40 | €346 | €36,552 | +€36,206 | +10,467% |
| Other amounts receivable | 41 | €975 | - | -€975 | |
| Current investments | 50/53 | €272,891 | €387,063 | +€114,172 | +41.8% |
| Cash at bank and in hand | 54/58 | €150,534 | €129,416 | -€21,118 | -14.0% |
| Deferred charges and accrued income | 490/1 | €5,785 | €4,568 | -€1,217 | -21.0% |
| Total equity and liabilities | 10/49 | €483,994 | €597,815 | +€113,820 | +23.5% |
| Equity | 10/15 | €449,437 | €568,479 | +€119,042 | +26.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €405,237 | €524,278 | +€119,042 | +29.4% |
| Distributable reserves | 133 | €405,237 | €524,278 | +€119,042 | +29.4% |
| Profit (loss) carried forward | 14 | €31,801 | €31,801 | = | 0.0% |
| Amounts payable | 17/49 | €34,557 | €29,336 | -€5,221 | -15.1% |
| Amounts payable within one year | 42/48 | €34,557 | €29,336 | -€5,221 | -15.1% |
| Trade debts | 44 | €1,759 | €296 | -€1,463 | -83.2% |
| Suppliers | 440/4 | €1,759 | €296 | -€1,463 | -83.2% |
| Taxes, remuneration and social security | 45 | €32,640 | €28,562 | -€4,078 | -12.5% |
| Taxes | 450/3 | €32,640 | €28,562 | -€4,078 | -12.5% |
| Other amounts payable | 47/48 | €158 | €477 | +€319 | +202% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,854 | €13,248 | +€393 | +3.1% |
| Other operating charges | 640/8 | €910 | €795 | -€115 | -12.7% |
| Gross operating margin | 9900 | €152,466 | €176,209 | +€23,743 | +15.6% |
| Operating profit (loss) | 9901 | €138,701 | €162,166 | +€23,465 | +16.9% |
| Financial income | 75/76B | €7,669 | €6,942 | -€727 | -9.5% |
| Recurring financial income | 75 | €7,669 | €6,942 | -€727 | -9.5% |
| Financial charges | 65/66B | €380 | €869 | +€489 | +129% |
| Recurring financial charges | 65 | €380 | €869 | +€489 | +129% |
| Profit (loss) for the period before taxes | 9903 | €145,991 | €168,240 | +€22,249 | +15.2% |
| Income taxes | 67/77 | €41,341 | €49,199 | +€7,857 | +19.0% |
| Profit (loss) for the period | 9904 | €104,650 | €119,042 | +€14,392 | +13.8% |
| Profit (loss) for the period to be appropriated | 9905 | €104,650 | €119,042 | +€14,392 | +13.8% |
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 26 October 2026 via checked.be.