Da Franco: 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.
Da Franco
Largest movements
- Receivables within one year +€3,185
up €3,185 (+2743.0%), from €116 to €3,302
of which Trade receivables: +€2,552
- Tangible fixed assets +€1,218
up €1,218 (+5.2%), from €23,307 to €24,525
of which Land and buildings: +€2,124
- Deferred charges and accrued income +€875
up €875 (+89.2%), from €981 to €1,856
- Cash +€517
up €517 (+8.2%), from €6,272 to €6,789
mainly Net result for the year (+€13,187) and Trade debts (+€6,396)
- Profit (loss) carried forward +€12,216
up €12,216, from -€12,216 to €0
- Tax, wage and social debts -€9,781
down €9,781 (-88.4%), from €11,063 to €1,283
of which Remuneration and social security: -€9,900
- Trade debts +€6,396
up €6,396 (+114.7%), from €5,576 to €11,972
- Other debts -€4,007
down €4,007 (-16.9%), from €23,753 to €19,746
- Reserves +€971
new in 2025: €971
- Gross operating margin +€27,025
up €27,025, from -€5,129 to €21,896
- Depreciation +€580
up €580 (+10.9%), from €5,319 to €5,899
- Taxes +€304
new in 2025: €304
- Financial charges +€288
up €288 (+37.7%), from €762 to €1,050
- Other operating charges +€274
up €274 (+23.0%), from €1,191 to €1,466
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 | €30,676 | €36,472 | +€5,796 | +18.9% |
| Fixed assets | 21/28 | €23,307 | €24,525 | +€1,218 | +5.2% |
| Tangible fixed assets | 22/27 | €23,307 | €24,525 | +€1,218 | +5.2% |
| Land and buildings | 22 | €15,814 | €17,938 | +€2,124 | +13.4% |
| Plant, machinery and equipment | 23 | €7,341 | €4,970 | -€2,372 | -32.3% |
| Furniture and vehicles | 24 | €151 | €1,617 | +€1,465 | +967.5% |
| Current assets | 29/58 | €7,369 | €11,947 | +€4,578 | +62.1% |
| Amounts receivable within one year | 40/41 | €116 | €3,302 | +€3,185 | +2743.0% |
| Trade receivables | 40 | - | €2,552 | +€2,552 | |
| Other amounts receivable | 41 | €116 | €750 | +€633 | +545.4% |
| Cash at bank and in hand | 54/58 | €6,272 | €6,789 | +€517 | +8.2% |
| Deferred charges and accrued income | 490/1 | €981 | €1,856 | +€875 | +89.2% |
| Total equity and liabilities | 10/49 | €30,676 | €36,472 | +€5,796 | +18.9% |
| Equity | 10/15 | -€9,716 | €3,471 | +€13,187 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | - | €971 | +€971 | |
| Distributable reserves | 133 | - | €971 | +€971 | |
| Profit (loss) carried forward | 14 | -€12,216 | €0 | +€12,216 | |
| Amounts payable | 17/49 | €40,392 | €33,001 | -€7,391 | -18.3% |
| Amounts payable within one year | 42/48 | €40,392 | €33,001 | -€7,391 | -18.3% |
| Trade debts | 44 | €5,576 | €11,972 | +€6,396 | +114.7% |
| Suppliers | 440/4 | €5,576 | €11,972 | +€6,396 | +114.7% |
| Taxes, remuneration and social security | 45 | €11,063 | €1,283 | -€9,781 | -88.4% |
| Taxes | 450/3 | €1,163 | €1,283 | +€119 | +10.2% |
| Remuneration and social security | 454/9 | €9,900 | €0 | -€9,900 | -100.0% |
| Other amounts payable | 47/48 | €23,753 | €19,746 | -€4,007 | -16.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,319 | €5,899 | +€580 | +10.9% |
| Other operating charges | 640/8 | €1,191 | €1,466 | +€274 | +23.0% |
| Gross operating margin | 9900 | -€5,129 | €21,896 | +€27,025 | |
| Operating profit (loss) | 9901 | -€11,640 | €14,531 | +€26,171 | |
| Financial income | 75/76B | €186 | €10 | -€176 | -94.8% |
| Recurring financial income | 75 | €186 | €10 | -€176 | -94.8% |
| Financial charges | 65/66B | €762 | €1,050 | +€288 | +37.7% |
| Recurring financial charges | 65 | €762 | €1,050 | +€288 | +37.7% |
| Profit (loss) for the period before taxes | 9903 | -€12,216 | €13,491 | +€25,707 | |
| Income taxes | 67/77 | - | €304 | +€304 | |
| Profit (loss) for the period | 9904 | -€12,216 | €13,187 | +€25,404 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,216 | €13,187 | +€25,404 |
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 12 October 2026 via checked.be.