FRANCHIPAN: what changed
FRANCHIPAN
Largest movements
- Receivables within one year -€43,076
down €43,076 (-93.8%), from €45,947 to €2,871
of which Trade receivables: -€40,784
- Cash +€27,755
up €27,755 (+32.4%), from €85,534 to €113,290
mainly Net result for the year (+€89,188) and Receivables within one year (+€43,076)
- Financial fixed assets -€5,589
down €5,589 (-93.2%), from €6,000 to €411
- Profit (loss) carried forward +€43,188
up €43,188 (+439%), from €9,840 to €53,028
- Accrued charges and deferred income -€31,266
down €31,266 (-91.9%), from €34,014 to €2,749
- Other debts -€26,188
down €26,188 (-41.2%), from €63,488 to €37,300
- Tax, wage and social debts -€12,637
down €12,637 (-28.1%), from €44,933 to €32,296
of which Taxes: -€14,637
- Reserves +€10,000
up €10,000 (+31.4%), from €31,860 to €41,860
- Gross operating margin +€31,064
up €31,064 (+33.0%), from €94,108 to €125,172
- Depreciation +€5,061
up €5,061 (+85.9%), from €5,895 to €10,957
- Taxes +€3,923
up €3,923 (+19.5%), from €20,157 to €24,079
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 | €209,301 | €187,059 | -€22,242 | -10.6% |
| Fixed assets | 21/28 | €75,106 | €68,607 | -€6,499 | -8.7% |
| Tangible fixed assets | 22/27 | €69,106 | €68,196 | -€910 | -1.3% |
| Land and buildings | 22 | €67,008 | €63,335 | -€3,672 | -5.5% |
| Furniture and vehicles | 24 | €2,099 | €4,861 | +€2,762 | +132% |
| Financial fixed assets | 28 | €6,000 | €411 | -€5,589 | -93.2% |
| Current assets | 29/58 | €134,195 | €118,452 | -€15,742 | -11.7% |
| Amounts receivable within one year | 40/41 | €45,947 | €2,871 | -€43,076 | -93.8% |
| Trade receivables | 40 | €40,784 | - | -€40,784 | |
| Other amounts receivable | 41 | €5,164 | €2,871 | -€2,293 | -44.4% |
| Cash at bank and in hand | 54/58 | €85,534 | €113,290 | +€27,755 | +32.4% |
| Deferred charges and accrued income | 490/1 | €2,713 | €2,292 | -€421 | -15.5% |
| Total equity and liabilities | 10/49 | €209,301 | €187,059 | -€22,242 | -10.6% |
| Equity | 10/15 | €60,300 | €113,488 | +€53,188 | +88.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €31,860 | €41,860 | +€10,000 | +31.4% |
| Distributable reserves | 133 | €31,860 | €41,860 | +€10,000 | +31.4% |
| Profit (loss) carried forward | 14 | €9,840 | €53,028 | +€43,188 | +439% |
| Amounts payable | 17/49 | €149,001 | €73,571 | -€75,430 | -50.6% |
| Amounts payable within one year | 42/48 | €114,986 | €70,822 | -€44,164 | -38.4% |
| Trade debts | 44 | €6,566 | €1,227 | -€5,339 | -81.3% |
| Suppliers | 440/4 | €6,566 | €1,227 | -€5,339 | -81.3% |
| Taxes, remuneration and social security | 45 | €44,933 | €32,296 | -€12,637 | -28.1% |
| Taxes | 450/3 | €44,933 | €30,296 | -€14,637 | -32.6% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €63,488 | €37,300 | -€26,188 | -41.2% |
| Accrued charges and deferred income | 492/3 | €34,014 | €2,749 | -€31,266 | -91.9% |
| Non-recurring operating income | 76A | €1,833 | - | -€1,833 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,895 | €10,957 | +€5,061 | +85.9% |
| Other operating charges | 640/8 | €1,322 | €615 | -€707 | -53.5% |
| Non-recurring operating charges | 66A | €686 | - | -€686 | |
| Gross operating margin | 9900 | €94,108 | €125,172 | +€31,064 | +33.0% |
| Operating profit (loss) | 9901 | €86,205 | €113,601 | +€27,396 | +31.8% |
| Financial income | 75/76B | €112 | €12 | -€100 | -89.0% |
| Recurring financial income | 75 | €112 | €12 | -€100 | -89.0% |
| Financial charges | 65/66B | €185 | €346 | +€161 | +87.0% |
| Recurring financial charges | 65 | €185 | €346 | +€161 | +87.0% |
| Profit (loss) for the period before taxes | 9903 | €86,132 | €113,267 | +€27,135 | +31.5% |
| Income taxes | 67/77 | €20,157 | €24,079 | +€3,923 | +19.5% |
| Profit (loss) for the period | 9904 | €65,975 | €89,188 | +€23,213 | +35.2% |
| Profit (loss) for the period to be appropriated | 9905 | €65,975 | €89,188 | +€23,213 | +35.2% |
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 7 November 2026 via checked.be.