FRAN: 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.
FRAN
Largest movements
- Cash +€37,378
up €37,378 (+338.8%), from €11,031 to €48,409
mainly Depreciation (+€35,814) and Other debts (+€22,827)
- Tangible fixed assets -€35,814
down €35,814 (-9.5%), from €375,224 to €339,409
of which Land and buildings: -€22,782
- Other debts +€22,827
up €22,827 (+10.4%), from €219,135 to €241,962
- Debts after one year -€19,328
down €19,328 (-100.0%), from €19,328 to €0
- Gross operating margin -€2,369
down €2,369 (-5.3%), from €44,328 to €41,959
- Depreciation -€2,351
down €2,351 (-6.2%), from €38,165 to €35,814
- Financial income +€1,563
up €1,563, from €0 to €1,563
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 | €388,133 | €392,213 | +€4,080 | +1.1% |
| Fixed assets | 21/28 | €375,224 | €339,409 | -€35,814 | -9.5% |
| Tangible fixed assets | 22/27 | €375,224 | €339,409 | -€35,814 | -9.5% |
| Land and buildings | 22 | €332,122 | €309,340 | -€22,782 | -6.9% |
| Plant, machinery and equipment | 23 | €17,834 | €15,847 | -€1,988 | -11.1% |
| Furniture and vehicles | 24 | €25,267 | €14,222 | -€11,045 | -43.7% |
| Current assets | 29/58 | €12,909 | €52,804 | +€39,895 | +309.1% |
| Cash at bank and in hand | 54/58 | €11,031 | €48,409 | +€37,378 | +338.8% |
| Deferred charges and accrued income | 490/1 | €1,877 | €4,394 | +€2,517 | +134.1% |
| Total equity and liabilities | 10/49 | €388,133 | €392,213 | +€4,080 | +1.1% |
| Equity | 10/15 | €142,349 | €142,977 | +€628 | +0.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €123,799 | €124,427 | +€628 | +0.5% |
| Distributable reserves | 133 | €123,799 | €124,427 | +€628 | +0.5% |
| Amounts payable | 17/49 | €245,784 | €249,236 | +€3,453 | +1.4% |
| Amounts payable after more than one year | 17 | €19,328 | €0 | -€19,328 | -100.0% |
| Other amounts payable | 178/9 | €19,328 | €0 | -€19,328 | -100.0% |
| Amounts payable within one year | 42/48 | €225,688 | €248,306 | +€22,617 | +10.0% |
| Trade debts | 44 | €6,372 | €6,167 | -€206 | -3.2% |
| Suppliers | 440/4 | €6,372 | €6,167 | -€206 | -3.2% |
| Taxes, remuneration and social security | 45 | €181 | €177 | -€4 | -2.1% |
| Taxes | 450/3 | €181 | €177 | -€4 | -2.1% |
| Other amounts payable | 47/48 | €219,135 | €241,962 | +€22,827 | +10.4% |
| Accrued charges and deferred income | 492/3 | €767 | €931 | +€163 | +21.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,165 | €35,814 | -€2,351 | -6.2% |
| Other operating charges | 640/8 | €6,587 | €6,862 | +€275 | +4.2% |
| Gross operating margin | 9900 | €44,328 | €41,959 | -€2,369 | -5.3% |
| Operating profit (loss) | 9901 | -€424 | -€718 | -€293 | -69.1% |
| Financial income | 75/76B | €0 | €1,563 | +€1,563 | |
| Recurring financial income | 75 | €0 | €1,563 | +€1,563 | |
| Financial charges | 65/66B | €30 | €40 | +€10 | +31.6% |
| Recurring financial charges | 65 | €30 | €40 | +€10 | +31.6% |
| Profit (loss) for the period before taxes | 9903 | -€455 | €805 | +€1,260 | |
| Income taxes | 67/77 | €181 | €177 | -€4 | -2.1% |
| Profit (loss) for the period | 9904 | -€636 | €628 | +€1,264 | |
| Profit (loss) for the period to be appropriated | 9905 | -€636 | €628 | +€1,264 |
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 11 October 2026 via checked.be.