FRANCARD IMMO: 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.
FRANCARD IMMO
Largest movements
- Tangible fixed assets -€76,404
down €76,404 (-7.5%), from €1.0m to €944,880
- Cash -€19,638
down €19,638 (-71.3%), from €27,557 to €7,919
mainly Debts after one year (-€64,349) and Current portion of long-term debt (-€19,056)
- Debts after one year -€64,349
down €64,349 (-12.3%), from €524,480 to €460,131
- Current portion of long-term debt -€19,056
down €19,056 (-22.8%), from €83,405 to €64,349
- Other debts -€11,870
down €11,870 (-3.2%), from €375,288 to €363,418
- Trade debts -€11,616
down €11,616 (-67.6%), from €17,180 to €5,564
- Gross operating margin +€35,871
up €35,871 (+46.8%), from €76,598 to €112,469
- Provisions +€5,800
up €5,800 (+181%), from €3,200 to €9,000
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 | €1,048,840 | €952,799 | -€96,041 | -9.2% |
| Fixed assets | 21/28 | €1,021,283 | €944,880 | -€76,404 | -7.5% |
| Tangible fixed assets | 22/27 | €1,021,283 | €944,880 | -€76,404 | -7.5% |
| Land and buildings | 22 | €1,021,283 | €944,880 | -€76,404 | -7.5% |
| Current assets | 29/58 | €27,557 | €7,919 | -€19,638 | -71.3% |
| Cash at bank and in hand | 54/58 | €27,557 | €7,919 | -€19,638 | -71.3% |
| Total equity and liabilities | 10/49 | €1,048,840 | €952,799 | -€96,041 | -9.2% |
| Equity | 10/15 | €19,960 | €21,404 | +€1,444 | +7.2% |
| Contributions | 10/11 | €12,675 | €12,675 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,285 | €8,729 | +€1,444 | +19.8% |
| Provisions and deferred taxes | 16 | €28,350 | €37,350 | +€9,000 | +31.7% |
| Provisions for liabilities and charges | 160/5 | €28,350 | €37,350 | +€9,000 | +31.7% |
| Other liabilities and charges | 164/5 | €28,350 | €37,350 | +€9,000 | +31.7% |
| Amounts payable | 17/49 | €1,000,530 | €894,045 | -€106,485 | -10.6% |
| Amounts payable after more than one year | 17 | €524,480 | €460,131 | -€64,349 | -12.3% |
| Financial debts | 170/4 | €524,480 | €460,131 | -€64,349 | -12.3% |
| Amounts payable within one year | 42/48 | €476,050 | €433,914 | -€42,137 | -8.9% |
| Current portion of amounts payable after more than one year | 42 | €83,405 | €64,349 | -€19,056 | -22.8% |
| Trade debts | 44 | €17,180 | €5,564 | -€11,616 | -67.6% |
| Suppliers | 440/4 | €17,180 | €5,564 | -€11,616 | -67.6% |
| Taxes, remuneration and social security | 45 | €177 | €583 | +€406 | +229% |
| Taxes | 450/3 | €177 | €583 | +€406 | +229% |
| Other amounts payable | 47/48 | €375,288 | €363,418 | -€11,870 | -3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,694 | €45,988 | -€706 | -1.5% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €3,200 | €9,000 | +€5,800 | +181% |
| Other operating charges | 640/8 | €15,831 | €15,796 | -€35 | -0.2% |
| Non-recurring operating charges | 66A | - | €30,416 | +€30,416 | |
| Gross operating margin | 9900 | €76,598 | €112,469 | +€35,871 | +46.8% |
| Operating profit (loss) | 9901 | €10,873 | €11,269 | +€396 | +3.6% |
| Financial income | 75/76B | €72 | €90 | +€18 | +24.8% |
| Recurring financial income | 75 | €72 | €90 | +€18 | +24.8% |
| Financial charges | 65/66B | €10,283 | €9,332 | -€950 | -9.2% |
| Recurring financial charges | 65 | €10,283 | €9,332 | -€950 | -9.2% |
| Profit (loss) for the period before taxes | 9903 | €663 | €2,027 | +€1,364 | +206% |
| Income taxes | 67/77 | €177 | €583 | +€406 | +229% |
| Profit (loss) for the period | 9904 | €486 | €1,444 | +€958 | +197% |
| Profit (loss) for the period to be appropriated | 9905 | €486 | €1,444 | +€958 | +197% |
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 20 October 2026 via checked.be.