Franceus Consulting: what changed
Franceus Consulting
Largest movements
- Receivables within one year +€23,084
up €23,084 (+150%), from €15,380 to €38,465
of which Other amounts receivable: +€18,913
- Cash +€13,165
up €13,165 (+32.8%), from €40,197 to €53,363
mainly Net result for the year (+€29,302) and Trade debts (+€5,718)
- Deferred charges and accrued income +€2,923
up €2,923 (+254%), from €1,149 to €4,072
- Reserves +€29,302
up €29,302 (+97.0%), from €30,193 to €59,494
- Trade debts +€5,718
up €5,718 (+454%), from €1,259 to €6,977
- Tax, wage and social debts +€3,724
up €3,724 (+16.9%), from €21,989 to €25,713
of which Taxes: +€2,314
- Other operating charges +€5,291
up €5,291 (+992%), from €533 to €5,824
- Depreciation -€3,284
down €3,284 (-88.5%), from €3,712 to €428
- Gross operating margin +€2,212
up €2,212 (+4.7%), from €47,312 to €49,524
- Financial charges +€1,744
up €1,744 (+39.6%), from €4,409 to €6,153
- Financial income +€874
new in 2025: €874
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €58,440 | €97,184 | +€38,744 | +66.3% |
| Fixed assets | 21/28 | €1,713 | €1,285 | -€428 | -25.0% |
| Tangible fixed assets | 22/27 | €1,713 | €1,285 | -€428 | -25.0% |
| Furniture and vehicles | 24 | €1,713 | €1,285 | -€428 | -25.0% |
| Current assets | 29/58 | €56,727 | €95,899 | +€39,172 | +69.1% |
| Amounts receivable within one year | 40/41 | €15,380 | €38,465 | +€23,084 | +150% |
| Trade receivables | 40 | €15,307 | €19,478 | +€4,171 | +27.3% |
| Other amounts receivable | 41 | €74 | €18,987 | +€18,913 | +25,607% |
| Cash at bank and in hand | 54/58 | €40,197 | €53,363 | +€13,165 | +32.8% |
| Deferred charges and accrued income | 490/1 | €1,149 | €4,072 | +€2,923 | +254% |
| Total equity and liabilities | 10/49 | €58,440 | €97,184 | +€38,744 | +66.3% |
| Equity | 10/15 | €35,193 | €64,494 | +€29,302 | +83.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €30,193 | €59,494 | +€29,302 | +97.0% |
| Distributable reserves | 133 | €30,193 | €59,494 | +€29,302 | +97.0% |
| Amounts payable | 17/49 | €23,247 | €32,690 | +€9,443 | +40.6% |
| Amounts payable within one year | 42/48 | €23,247 | €32,690 | +€9,443 | +40.6% |
| Trade debts | 44 | €1,259 | €6,977 | +€5,718 | +454% |
| Suppliers | 440/4 | €1,259 | €6,977 | +€5,718 | +454% |
| Taxes, remuneration and social security | 45 | €21,989 | €25,713 | +€3,724 | +16.9% |
| Taxes | 450/3 | €20,639 | €22,953 | +€2,314 | +11.2% |
| Remuneration and social security | 454/9 | €1,350 | €2,760 | +€1,410 | +104% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,712 | €428 | -€3,284 | -88.5% |
| Other operating charges | 640/8 | €533 | €5,824 | +€5,291 | +992% |
| Gross operating margin | 9900 | €47,312 | €49,524 | +€2,212 | +4.7% |
| Operating profit (loss) | 9901 | €43,067 | €43,271 | +€205 | +0.5% |
| Financial income | 75/76B | - | €874 | +€874 | |
| Recurring financial income | 75 | - | €874 | +€874 | |
| Financial charges | 65/66B | €4,409 | €6,153 | +€1,744 | +39.6% |
| Recurring financial charges | 65 | €4,409 | €6,153 | +€1,744 | +39.6% |
| Profit (loss) for the period before taxes | 9903 | €38,658 | €37,993 | -€665 | -1.7% |
| Income taxes | 67/77 | €8,465 | €8,691 | +€226 | +2.7% |
| Profit (loss) for the period | 9904 | €30,193 | €29,302 | -€891 | -3.0% |
| Profit (loss) for the period to be appropriated | 9905 | €30,193 | €29,302 | -€891 | -3.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.