FRAN INVEST: 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 INVEST
Largest movements
- Cash +€106,749
up €106,749 (+1,846,870%), from €6 to €106,755
mainly Net result for the year (+€115,987) and Receivables within one year (+€91,793)
- Receivables within one year -€91,793
down €91,793 (-28.4%), from €322,763 to €230,970
of which Other amounts receivable: -€92,384
- Debts after one year -€197,668
down €197,668 (-29.9%), from €661,071 to €463,402
- Profit (loss) carried forward +€115,987
up €115,987 (+8.3%), from €1.4m to €1.5m
- Other debts +€90,759
up €90,759 (+28.4%), from €319,681 to €410,440
- Gross operating margin -€47,623
down €47,623 (-77.7%), from €61,325 to €13,701
- Financial charges -€24,094
down €24,094 (-40.0%), from €60,231 to €36,137
- Taxes +€1,666
up €1,666 (+525%), from €317 to €1,983
- Financial income +€1,526
up €1,526 (+1.1%), from €139,407 to €140,933
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,022,519 | €3,038,638 | +€16,120 | +0.5% |
| Fixed assets | 21/28 | €2,699,067 | €2,699,067 | = | 0.0% |
| Financial fixed assets | 28 | €2,699,067 | €2,699,067 | = | 0.0% |
| Current assets | 29/58 | €323,452 | €339,571 | +€16,120 | +5.0% |
| Amounts receivable within one year | 40/41 | €322,763 | €230,970 | -€91,793 | -28.4% |
| Trade receivables | 40 | €4,409 | €5,000 | +€591 | +13.4% |
| Other amounts receivable | 41 | €318,354 | €225,970 | -€92,384 | -29.0% |
| Cash at bank and in hand | 54/58 | €6 | €106,755 | +€106,749 | +1,846,870% |
| Deferred charges and accrued income | 490/1 | €683 | €1,847 | +€1,163 | +170% |
| Total equity and liabilities | 10/49 | €3,022,519 | €3,038,638 | +€16,120 | +0.5% |
| Equity | 10/15 | €1,845,550 | €1,961,537 | +€115,987 | +6.3% |
| Contributions | 10/11 | €300,000 | €300,000 | = | 0.0% |
| Reserves | 13 | €150,000 | €150,000 | = | 0.0% |
| Distributable reserves | 133 | €150,000 | €150,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,395,550 | €1,511,537 | +€115,987 | +8.3% |
| Amounts payable | 17/49 | €1,176,969 | €1,077,101 | -€99,867 | -8.5% |
| Amounts payable after more than one year | 17 | €661,071 | €463,402 | -€197,668 | -29.9% |
| Financial debts | 170/4 | €661,071 | €463,402 | -€197,668 | -29.9% |
| Amounts payable within one year | 42/48 | €514,372 | €604,699 | +€90,327 | +17.6% |
| Current portion of amounts payable after more than one year | 42 | €193,771 | €190,790 | -€2,981 | -1.5% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €275 | €850 | +€575 | +209% |
| Suppliers | 440/4 | €275 | €850 | +€575 | +209% |
| Taxes, remuneration and social security | 45 | €645 | €2,619 | +€1,974 | +306% |
| Taxes | 450/3 | €645 | €2,619 | +€1,974 | +306% |
| Other amounts payable | 47/48 | €319,681 | €410,440 | +€90,759 | +28.4% |
| Accrued charges and deferred income | 492/3 | €1,526 | €9,000 | +€7,474 | +490% |
| Other operating charges | 640/8 | €513 | €528 | +€14 | +2.8% |
| Gross operating margin | 9900 | €61,325 | €13,701 | -€47,623 | -77.7% |
| Operating profit (loss) | 9901 | €60,811 | €13,174 | -€47,638 | -78.3% |
| Financial income | 75/76B | €139,407 | €140,933 | +€1,526 | +1.1% |
| Recurring financial income | 75 | €139,407 | €140,933 | +€1,526 | +1.1% |
| Financial charges | 65/66B | €60,231 | €36,137 | -€24,094 | -40.0% |
| Recurring financial charges | 65 | €60,231 | €36,137 | -€24,094 | -40.0% |
| Profit (loss) for the period before taxes | 9903 | €139,987 | €117,970 | -€22,017 | -15.7% |
| Income taxes | 67/77 | €317 | €1,983 | +€1,666 | +525% |
| Profit (loss) for the period | 9904 | €139,670 | €115,987 | -€23,683 | -17.0% |
| Profit (loss) for the period to be appropriated | 9905 | €139,670 | €115,987 | -€23,683 | -17.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.