Fran Care: 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.
Fran Care
Largest movements
- Cash -€81,592
down €81,592 (-6.0%), from €1.4m to €1.3m
mainly Contributions, distributions and other (-€196,924) and Other debts (-€60,918)
- Tangible fixed assets +€41,283
up €41,283 (+213.1%), from €19,371 to €60,654
of which Furniture and vehicles: +€38,397
- Deferred charges and accrued income -€40,866
down €40,866 (-21.7%), from €188,191 to €147,325
- Receivables within one year +€32,837
up €32,837 (+93.2%), from €35,245 to €68,082
of which Other amounts receivable: +€32,837
- Other debts -€60,918
down €60,918 (-100.0%), from €60,918 to €0
- Reserves +€19,704
up €19,704 (+1.3%), from €1.5m to €1.5m
- Gross operating margin -€116,854
down €116,854 (-26.7%), from €437,570 to €320,716
- Taxes -€37,238
down €37,238 (-27.9%), from €133,495 to €96,257
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 | €1,596,771 | €1,548,433 | -€48,339 | -3.0% |
| Fixed assets | 21/28 | €19,371 | €60,654 | +€41,283 | +213.1% |
| Tangible fixed assets | 22/27 | €19,371 | €60,654 | +€41,283 | +213.1% |
| Plant, machinery and equipment | 23 | - | €3,304 | +€3,304 | |
| Furniture and vehicles | 24 | €4,547 | €42,944 | +€38,397 | +844.4% |
| Other tangible fixed assets | 26 | €14,824 | €14,406 | -€418 | -2.8% |
| Current assets | 29/58 | €1,577,400 | €1,487,778 | -€89,622 | -5.7% |
| Amounts receivable within one year | 40/41 | €35,245 | €68,082 | +€32,837 | +93.2% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €35,245 | €68,082 | +€32,837 | +93.2% |
| Cash at bank and in hand | 54/58 | €1,353,964 | €1,272,371 | -€81,592 | -6.0% |
| Deferred charges and accrued income | 490/1 | €188,191 | €147,325 | -€40,866 | -21.7% |
| Total equity and liabilities | 10/49 | €1,596,771 | €1,548,433 | -€48,339 | -3.0% |
| Equity | 10/15 | €1,499,289 | €1,518,993 | +€19,704 | +1.3% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €1,486,789 | €1,506,493 | +€19,704 | +1.3% |
| Distributable reserves | 133 | €1,486,789 | €1,506,493 | +€19,704 | +1.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €97,482 | €29,440 | -€68,043 | -69.8% |
| Amounts payable within one year | 42/48 | €97,482 | €29,440 | -€68,043 | -69.8% |
| Trade debts | 44 | €3,960 | €3,127 | -€833 | -21.0% |
| Suppliers | 440/4 | €3,960 | €3,127 | -€833 | -21.0% |
| Taxes, remuneration and social security | 45 | €32,604 | €26,313 | -€6,291 | -19.3% |
| Taxes | 450/3 | €32,604 | €26,313 | -€6,291 | -19.3% |
| Other amounts payable | 47/48 | €60,918 | €0 | -€60,918 | -100.0% |
| Remuneration, social security and pensions | 62 | €1,521 | €0 | -€1,521 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,465 | €7,041 | +€2,576 | +57.7% |
| Other operating charges | 640/8 | €1,094 | €1,252 | +€159 | +14.5% |
| Gross operating margin | 9900 | €437,570 | €320,716 | -€116,854 | -26.7% |
| Operating profit (loss) | 9901 | €430,491 | €312,423 | -€118,068 | -27.4% |
| Financial income | 75/76B | €654 | €710 | +€56 | +8.6% |
| Recurring financial income | 75 | €654 | €710 | +€56 | +8.6% |
| Financial charges | 65/66B | €112 | €249 | +€137 | +122.6% |
| Recurring financial charges | 65 | €112 | €249 | +€137 | +122.6% |
| Profit (loss) for the period before taxes | 9903 | €431,033 | €312,885 | -€118,149 | -27.4% |
| Income taxes | 67/77 | €133,495 | €96,257 | -€37,238 | -27.9% |
| Profit (loss) for the period | 9904 | €297,538 | €216,628 | -€80,911 | -27.2% |
| Profit (loss) for the period to be appropriated | 9905 | €297,538 | €216,628 | -€80,911 | -27.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.