FANKENTRA: 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.
FANKENTRA
Largest movements
- Cash -€18,498
down €18,498 (-59.2%), from €31,228 to €12,730
mainly Net result for the year (-€13,883) and Other debts (-€5,864)
- Tangible fixed assets -€10,001
down €10,001 (-1.9%), from €515,015 to €505,014
of which Land and buildings: -€12,226
- Reserves -€13,883
down €13,883 (-4.1%), from €335,109 to €321,225
of which Distributable reserves: -€9,126
- Other debts -€5,864
down €5,864 (-13.4%), from €43,698 to €37,834
- Depreciation -€9,088
down €9,088 (-39.9%), from €22,791 to €13,703
- Gross operating margin +€3,801
up €3,801, from -€456 to €3,344
- Financial charges -€2,467
down €2,467 (-61.6%), from €4,005 to €1,538
- Other operating charges +€153
up €153 (+4.5%), from €3,419 to €3,572
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 | €546,243 | €517,744 | -€28,499 | -5.2% |
| Fixed assets | 21/28 | €515,015 | €505,014 | -€10,001 | -1.9% |
| Tangible fixed assets | 22/27 | €515,015 | €505,014 | -€10,001 | -1.9% |
| Land and buildings | 22 | €501,759 | €489,532 | -€12,226 | -2.4% |
| Plant, machinery and equipment | 23 | - | €3,583 | +€3,583 | |
| Furniture and vehicles | 24 | €13,256 | €11,899 | -€1,358 | -10.2% |
| Current assets | 29/58 | €31,228 | €12,730 | -€18,498 | -59.2% |
| Cash at bank and in hand | 54/58 | €31,228 | €12,730 | -€18,498 | -59.2% |
| Total equity and liabilities | 10/49 | €546,243 | €517,744 | -€28,499 | -5.2% |
| Equity | 10/15 | €370,857 | €356,974 | -€13,883 | -3.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | €17,148 | €17,148 | = | 0.0% |
| Reserves | 13 | €335,109 | €321,225 | -€13,883 | -4.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €126,796 | €122,038 | -€4,758 | -3.8% |
| Distributable reserves | 133 | €206,453 | €197,327 | -€9,126 | -4.4% |
| Provisions and deferred taxes | 16 | €42,265 | €40,679 | -€1,586 | -3.8% |
| Deferred taxes | 168 | €42,265 | €40,679 | -€1,586 | -3.8% |
| Amounts payable | 17/49 | €133,121 | €120,090 | -€13,030 | -9.8% |
| Amounts payable after more than one year | 17 | €80,914 | €76,322 | -€4,592 | -5.7% |
| Financial debts | 170/4 | €80,914 | €76,322 | -€4,592 | -5.7% |
| Amounts payable within one year | 42/48 | €49,341 | €43,209 | -€6,133 | -12.4% |
| Current portion of amounts payable after more than one year | 42 | €4,520 | €4,592 | +€71 | +1.6% |
| Trade debts | 44 | €1,123 | €783 | -€341 | -30.3% |
| Suppliers | 440/4 | €1,123 | €783 | -€341 | -30.3% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €43,698 | €37,834 | -€5,864 | -13.4% |
| Accrued charges and deferred income | 492/3 | €2,866 | €560 | -€2,306 | -80.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,791 | €13,703 | -€9,088 | -39.9% |
| Other operating charges | 640/8 | €3,419 | €3,572 | +€153 | +4.5% |
| Gross operating margin | 9900 | -€456 | €3,344 | +€3,801 | |
| Operating profit (loss) | 9901 | -€26,667 | -€13,931 | +€12,735 | +47.8% |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €4,005 | €1,538 | -€2,467 | -61.6% |
| Recurring financial charges | 65 | €4,005 | €1,538 | -€2,467 | -61.6% |
| Profit (loss) for the period before taxes | 9903 | -€30,671 | -€15,469 | +€15,202 | +49.6% |
| Transfer from deferred taxes | 780 | €1,586 | €1,586 | = | 0.0% |
| Income taxes | 67/77 | €0 | €0 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€29,085 | -€13,883 | +€15,202 | +52.3% |
| Transfer from tax-exempt reserves | 789 | €4,758 | €4,758 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,328 | -€9,126 | +€15,202 | +62.5% |
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 13 October 2026 via checked.be.