DE MEYER 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.
DE MEYER FRANKY
Largest movements
- Tangible fixed assets +€41,740
up €41,740 (+420%), from €9,946 to €51,686
of which Furniture and vehicles: +€30,609
- Receivables within one year -€36,041
down €36,041 (-58.9%), from €61,213 to €25,172
of which Other amounts receivable: -€34,257
- Cash -€6,134
down €6,134 (-25.5%), from €24,014 to €17,880
mainly Investment in fixed assets (net) (-€49,745) and Net result for the year (-€19,915)
- Reserves -€19,915
down €19,915 (-26.0%), from €76,485 to €56,570
- Debts after one year +€11,358
new in 2025: €11,358
- Current portion of long-term debt +€6,517
new in 2025: €6,517
- Trade debts +€4,619
up €4,619 (+316%), from €1,460 to €6,079
- Tax, wage and social debts -€2,279
down €2,279 (-84.6%), from €2,695 to €416
- Gross operating margin -€22,233
down €22,233, from €12,318 to -€9,915
- Depreciation +€4,060
up €4,060 (+103%), from €3,945 to €8,005
- Taxes -€2,492
down €2,492 (-90.3%), from €2,760 to €268
- Financial charges +€335
up €335 (+230%), from €146 to €481
- Financial income +€126
up €126 (+630,850%), from €0 to €126
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 | €95,861 | €96,170 | +€309 | +0.3% |
| Fixed assets | 21/28 | €9,946 | €51,686 | +€41,740 | +420% |
| Tangible fixed assets | 22/27 | €9,946 | €51,686 | +€41,740 | +420% |
| Plant, machinery and equipment | 23 | €917 | €7,163 | +€6,245 | +681% |
| Furniture and vehicles | 24 | - | €30,609 | +€30,609 | |
| Other tangible fixed assets | 26 | €9,028 | €13,914 | +€4,886 | +54.1% |
| Current assets | 29/58 | €85,915 | €44,484 | -€41,431 | -48.2% |
| Amounts receivable within one year | 40/41 | €61,213 | €25,172 | -€36,041 | -58.9% |
| Trade receivables | 40 | €11,057 | €9,274 | -€1,784 | -16.1% |
| Other amounts receivable | 41 | €50,156 | €15,898 | -€34,257 | -68.3% |
| Cash at bank and in hand | 54/58 | €24,014 | €17,880 | -€6,134 | -25.5% |
| Deferred charges and accrued income | 490/1 | €689 | €1,432 | +€744 | +108% |
| Total equity and liabilities | 10/49 | €95,861 | €96,170 | +€309 | +0.3% |
| Equity | 10/15 | €88,885 | €68,970 | -€19,915 | -22.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €76,485 | €56,570 | -€19,915 | -26.0% |
| Distributable reserves | 133 | €76,485 | €56,570 | -€19,915 | -26.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €6,976 | €27,200 | +€20,224 | +290% |
| Amounts payable after more than one year | 17 | - | €11,358 | +€11,358 | |
| Financial debts | 170/4 | - | €11,358 | +€11,358 | |
| Amounts payable within one year | 42/48 | €6,505 | €15,343 | +€8,837 | +136% |
| Current portion of amounts payable after more than one year | 42 | - | €6,517 | +€6,517 | |
| Trade debts | 44 | €1,460 | €6,079 | +€4,619 | +316% |
| Suppliers | 440/4 | €1,460 | €6,079 | +€4,619 | +316% |
| Taxes, remuneration and social security | 45 | €2,695 | €416 | -€2,279 | -84.6% |
| Taxes | 450/3 | €2,695 | €416 | -€2,279 | -84.6% |
| Other amounts payable | 47/48 | €2,350 | €2,330 | -€20 | -0.9% |
| Accrued charges and deferred income | 492/3 | €471 | €499 | +€29 | +6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,945 | €8,005 | +€4,060 | +103% |
| Other operating charges | 640/8 | €1,307 | €1,372 | +€65 | +4.9% |
| Gross operating margin | 9900 | €12,318 | -€9,915 | -€22,233 | |
| Operating profit (loss) | 9901 | €7,065 | -€19,292 | -€26,357 | |
| Financial income | 75/76B | €0 | €126 | +€126 | +630,850% |
| Recurring financial income | 75 | €0 | €126 | +€126 | +630,850% |
| Financial charges | 65/66B | €146 | €481 | +€335 | +230% |
| Recurring financial charges | 65 | €146 | €481 | +€335 | +230% |
| Profit (loss) for the period before taxes | 9903 | €6,920 | -€19,647 | -€26,567 | |
| Income taxes | 67/77 | €2,760 | €268 | -€2,492 | -90.3% |
| Profit (loss) for the period | 9904 | €4,159 | -€19,915 | -€24,074 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,159 | -€19,915 | -€24,074 |
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 29 October 2026 via checked.be.