FRANCHE COMTE: 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.
What changed
FRANCHE COMTE
NACE 82.300, Organisation of conventions and trade shows
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€16,356
2024 · -€26,318+€9,962
Equity
€1.0m
2024 · €1.0m-€16,324
Cash
€754
2024 · €563+€191
Balance sheet total
€1.3m
2024 · €1.3m-€4,684
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Profit (loss) carried forward -€16,324
down €16,324 (-7.2%), from -€225,787 to -€242,112
- Other debts +€13,909
up €13,909 (+5.6%), from €248,333 to €262,242
Income statement
- Gross operating margin +€9,410
up €9,410 (+51.3%), from -€18,351 to -€8,940
- Depreciation -€606
down €606 (-60.1%), from €1,007 to €402
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.
Result 2024
-€26,318
Gross operating margin
+€9,410
Depreciation
+€606
Other operating charges
-€45
Financial income
+€42
Financial charges
-€73
Taxes
+€22
Result 2025
-€16,356
raises the resultlowers the result
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.
From operations
-€1,840
Investment
+€2,000
Financing
+€32
Cash 2024
€563
From operations (derived)
-€1,840
Net result for the year
-€16,356
Depreciation
+€402
Receivables within one year
+€667
Deferred charges and accrued income
+€1,806
Trade debts
-€3,386
Tax, wage and social debts
-€63
Other debts
+€13,909
Accrued charges and deferred income
+€1,180
Investment (derived)
+€2,000
Investment in fixed assets (net)
+€2,000
Financing
+€32
Contributions, distributions and other
+€32
Cash 2025
€754
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,270,128 | €1,265,444 | -€4,684 | -0.4% |
| Fixed assets | 21/28 | €1,262,954 | €1,260,553 | -€2,402 | -0.2% |
| Tangible fixed assets | 22/27 | €1,262,954 | €1,260,553 | -€2,402 | -0.2% |
| Land and buildings | 22 | €1,262,954 | €1,260,553 | -€2,402 | -0.2% |
| Current assets | 29/58 | €7,173 | €4,891 | -€2,282 | -31.8% |
| Amounts receivable within one year | 40/41 | €1,910 | €1,243 | -€667 | -34.9% |
| Trade receivables | 40 | €954 | €1,046 | +€92 | +9.6% |
| Other amounts receivable | 41 | €956 | €197 | -€759 | -79.4% |
| Cash at bank and in hand | 54/58 | €563 | €754 | +€191 | +34.0% |
| Deferred charges and accrued income | 490/1 | €4,701 | €2,895 | -€1,806 | -38.4% |
| Total equity and liabilities | 10/49 | €1,270,128 | €1,265,444 | -€4,684 | -0.4% |
| Equity | 10/15 | €1,017,726 | €1,001,402 | -€16,324 | -1.6% |
| Contributions | 10/11 | €1,225,000 | €1,225,000 | = | 0.0% |
| Reserves | 13 | €18,513 | €18,513 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €16,654 | €16,654 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€225,787 | -€242,112 | -€16,324 | -7.2% |
| Amounts payable | 17/49 | €252,402 | €264,042 | +€11,641 | +4.6% |
| Amounts payable within one year | 42/48 | €252,402 | €262,862 | +€10,461 | +4.1% |
| Trade debts | 44 | €3,879 | €493 | -€3,386 | -87.3% |
| Suppliers | 440/4 | €3,879 | €493 | -€3,386 | -87.3% |
| Taxes, remuneration and social security | 45 | €190 | €128 | -€63 | -33.0% |
| Taxes | 450/3 | €190 | €128 | -€63 | -33.0% |
| Other amounts payable | 47/48 | €248,333 | €262,242 | +€13,909 | +5.6% |
| Accrued charges and deferred income | 492/3 | - | €1,180 | +€1,180 | |
| Non-recurring operating income | 76A | - | €14,049 | +€14,049 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,007 | €402 | -€606 | -60.1% |
| Other operating charges | 640/8 | €6,733 | €6,778 | +€45 | +0.7% |
| Gross operating margin | 9900 | -€18,351 | -€8,940 | +€9,410 | +51.3% |
| Operating profit (loss) | 9901 | -€26,091 | -€16,120 | +€9,971 | +38.2% |
| Financial income | 75/76B | - | €42 | +€42 | |
| Recurring financial income | 75 | - | €42 | +€42 | |
| Financial charges | 65/66B | €45 | €118 | +€73 | +163% |
| Recurring financial charges | 65 | €45 | €118 | +€73 | +163% |
| Profit (loss) for the period before taxes | 9903 | -€26,137 | -€16,197 | +€9,940 | +38.0% |
| Income taxes | 67/77 | €182 | €159 | -€22 | -12.3% |
| Profit (loss) for the period | 9904 | -€26,318 | -€16,356 | +€9,962 | +37.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,318 | -€16,356 | +€9,962 | +37.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.