FRANCHI CARRELAGE & CONSTRUCTION: what changed
FRANCHI CARRELAGE & CONSTRUCTION
Largest movements
- Receivables within one year +€13,963
up €13,963 (+105%), from €13,264 to €27,227
of which Trade receivables: +€10,464
- Tangible fixed assets -€5,769
down €5,769 (-28.5%), from €20,237 to €14,468
of which Leasing and similar rights: -€6,124
- Cash +€5,192
up €5,192 (+3,105%), from €167 to €5,359
mainly Net result for the year (+€19,756) and Depreciation (+€7,660)
- Deferred charges and accrued income -€2,597
down €2,597 (-94.9%), from €2,737 to €140
- Profit (loss) carried forward +€19,756
up €19,756, from -€17,951 to €1,805
- Debts after one year -€7,683
down €7,683 (-44.1%), from €17,424 to €9,742
- Short-term financial debts -€5,882
down €5,882 (-100%), from €5,882 to €0
- Trade debts +€3,714
up €3,714 (+79.5%), from €4,671 to €8,385
- Other debts +€2,460
up €2,460 (+46.4%), from €5,307 to €7,767
- Purchases and services +€185,746
up €185,746 (+170%), from €109,560 to €295,305
- Gross operating margin +€23,118
up €23,118 (+93.5%), from €24,729 to €47,847
- Staff costs +€10,988
up €10,988 (+196%), from €5,601 to €16,589
- Depreciation -€1,674
down €1,674 (-17.9%), from €9,334 to €7,660
- Taxes +€885
new in 2025: €885
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 | €36,406 | €47,194 | +€10,788 | +29.6% |
| Fixed assets | 21/28 | €20,237 | €14,468 | -€5,769 | -28.5% |
| Tangible fixed assets | 22/27 | €20,237 | €14,468 | -€5,769 | -28.5% |
| Plant, machinery and equipment | 23 | €1,679 | €737 | -€942 | -56.1% |
| Furniture and vehicles | 24 | €1,344 | €2,641 | +€1,297 | +96.6% |
| Leasing and similar rights | 25 | €17,214 | €11,090 | -€6,124 | -35.6% |
| Current assets | 29/58 | €16,169 | €32,726 | +€16,557 | +102% |
| Amounts receivable within one year | 40/41 | €13,264 | €27,227 | +€13,963 | +105% |
| Trade receivables | 40 | €10,950 | €21,414 | +€10,464 | +95.6% |
| Other amounts receivable | 41 | €2,315 | €5,813 | +€3,498 | +151% |
| Cash at bank and in hand | 54/58 | €167 | €5,359 | +€5,192 | +3,105% |
| Deferred charges and accrued income | 490/1 | €2,737 | €140 | -€2,597 | -94.9% |
| Total equity and liabilities | 10/49 | €36,406 | €47,194 | +€10,788 | +29.6% |
| Equity | 10/15 | -€8,125 | €11,631 | +€19,756 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €4,826 | €4,826 | = | 0.0% |
| Distributable reserves | 133 | €4,826 | €4,826 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,951 | €1,805 | +€19,756 | |
| Amounts payable | 17/49 | €44,531 | €35,563 | -€8,968 | -20.1% |
| Amounts payable after more than one year | 17 | €17,424 | €9,742 | -€7,683 | -44.1% |
| Financial debts | 170/4 | €17,424 | €9,742 | -€7,683 | -44.1% |
| Amounts payable within one year | 42/48 | €27,107 | €25,821 | -€1,285 | -4.7% |
| Current portion of amounts payable after more than one year | 42 | €9,747 | €7,683 | -€2,065 | -21.2% |
| Financial debts | 43 | €5,882 | €0 | -€5,882 | -100% |
| Credit institutions | 430/8 | €5,882 | €0 | -€5,882 | -100% |
| Trade debts | 44 | €4,671 | €8,385 | +€3,714 | +79.5% |
| Suppliers | 440/4 | €4,671 | €8,385 | +€3,714 | +79.5% |
| Taxes, remuneration and social security | 45 | €1,500 | €1,987 | +€487 | +32.5% |
| Taxes | 450/3 | €1,500 | €1,987 | +€487 | +32.5% |
| Other amounts payable | 47/48 | €5,307 | €7,767 | +€2,460 | +46.4% |
| Non-recurring operating income | 76A | €89 | €18 | -€71 | -79.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €109,560 | €295,305 | +€185,746 | +170% |
| Remuneration, social security and pensions | 62 | €5,601 | €16,589 | +€10,988 | +196% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,334 | €7,660 | -€1,674 | -17.9% |
| Other operating charges | 640/8 | €696 | €556 | -€140 | -20.2% |
| Non-recurring operating charges | 66A | €5,319 | €37 | -€5,282 | -99.3% |
| Gross operating margin | 9900 | €24,729 | €47,847 | +€23,118 | +93.5% |
| Operating profit (loss) | 9901 | €3,779 | €23,005 | +€19,226 | +509% |
| Financial income | 75/76B | €2 | €0 | -€2 | -100% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -100% |
| Financial charges | 65/66B | €2,913 | €2,364 | -€549 | -18.8% |
| Recurring financial charges | 65 | €2,913 | €2,237 | -€676 | -23.2% |
| Non-recurring financial charges | 66B | - | €127 | +€127 | |
| Profit (loss) for the period before taxes | 9903 | €868 | €20,641 | +€19,773 | +2,277% |
| Income taxes | 67/77 | - | €885 | +€885 | |
| Profit (loss) for the period | 9904 | €868 | €19,756 | +€18,888 | +2,176% |
| Profit (loss) for the period to be appropriated | 9905 | €868 | €19,756 | +€18,888 | +2,176% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.