FRAANI: 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.
FRAANI
Largest movements
- Financial fixed assets -€60
no longer reported in 2025 (was €60)
- Profit (loss) carried forward -€1,946
down €1,946 (-21.1%), from -€9,216 to -€11,162
- Trade debts +€1,811
up €1,811 (+103.7%), from €1,746 to €3,557
- Tax, wage and social debts -€88
down €88 (-3.6%), from €2,447 to €2,359
of which Taxes: -€88
- Other debts +€86
up €86 (+5.5%), from €1,560 to €1,646
- Short-term financial debts +€78
up €78 (+344.9%), from €23 to €100
- Gross operating margin +€3,849
up €3,849 (+68.8%), from -€5,593 to -€1,745
- Depreciation -€3,044
no longer reported in 2025 (was €3,044)
- Other operating charges -€321
no longer reported in 2025 (was €321)
- Financial charges -€57
down €57 (-22.1%), from €258 to €201
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €60 | - | -€60 | |
| Fixed assets | 21/28 | €60 | - | -€60 | |
| Financial fixed assets | 28 | €60 | - | -€60 | |
| Total equity and liabilities | 10/49 | €60 | - | -€60 | |
| Equity | 10/15 | -€5,716 | -€7,662 | -€1,946 | -34.0% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,216 | -€11,162 | -€1,946 | -21.1% |
| Amounts payable | 17/49 | €5,776 | €7,662 | +€1,886 | +32.7% |
| Amounts payable within one year | 42/48 | €5,776 | €7,662 | +€1,886 | +32.7% |
| Financial debts | 43 | €23 | €100 | +€78 | +344.9% |
| Credit institutions | 430/8 | €23 | €100 | +€78 | +344.9% |
| Trade debts | 44 | €1,746 | €3,557 | +€1,811 | +103.7% |
| Suppliers | 440/4 | €1,746 | €3,557 | +€1,811 | +103.7% |
| Taxes, remuneration and social security | 45 | €2,447 | €2,359 | -€88 | -3.6% |
| Taxes | 450/3 | €147 | €59 | -€88 | -60.1% |
| Remuneration and social security | 454/9 | €2,300 | €2,300 | = | 0.0% |
| Other amounts payable | 47/48 | €1,560 | €1,646 | +€86 | +5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,044 | - | -€3,044 | |
| Other operating charges | 640/8 | €321 | - | -€321 | |
| Gross operating margin | 9900 | -€5,593 | -€1,745 | +€3,849 | +68.8% |
| Operating profit (loss) | 9901 | -€8,958 | -€1,745 | +€7,213 | +80.5% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €258 | €201 | -€57 | -22.1% |
| Recurring financial charges | 65 | €258 | €201 | -€57 | -22.1% |
| Profit (loss) for the period before taxes | 9903 | -€9,216 | -€1,946 | +€7,270 | +78.9% |
| Profit (loss) for the period | 9904 | -€9,216 | -€1,946 | +€7,270 | +78.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,216 | -€1,946 | +€7,270 | +78.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.