FRANCHIR TRADING: 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.
FRANCHIR TRADING
Largest movements
- Cash -€108
down €108 (-45.5%), from €237 to €129
mainly Other debts (-€6,515)
- Other debts -€6,515
down €6,515 (-57.3%), from €11,368 to €4,853
- Profit (loss) carried forward +€5,808
up €5,808 (+4.1%), from -€142,530 to -€136,722
- Trade debts +€599
up €599 (+150%), from €399 to €999
- Gross operating margin -€22,081
down €22,081 (-77.1%), from €28,644 to €6,563
- Financial charges -€361
down €361 (-77.6%), from €466 to €104
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 | €237 | €129 | -€108 | -45.5% |
| Current assets | 29/58 | €237 | €129 | -€108 | -45.5% |
| Cash at bank and in hand | 54/58 | €237 | €129 | -€108 | -45.5% |
| Total equity and liabilities | 10/49 | €237 | €129 | -€108 | -45.5% |
| Equity | 10/15 | -€111,530 | -€105,722 | +€5,808 | +5.2% |
| Contributions | 10/11 | €31,000 | €31,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€142,530 | -€136,722 | +€5,808 | +4.1% |
| Amounts payable | 17/49 | €111,767 | €105,852 | -€5,915 | -5.3% |
| Amounts payable after more than one year | 17 | €100,000 | €100,000 | = | 0.0% |
| Other amounts payable | 178/9 | €100,000 | €100,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €11,767 | €5,852 | -€5,915 | -50.3% |
| Trade debts | 44 | €399 | €999 | +€599 | +150% |
| Suppliers | 440/4 | €399 | €999 | +€599 | +150% |
| Other amounts payable | 47/48 | €11,368 | €4,853 | -€6,515 | -57.3% |
| Other operating charges | 640/8 | €783 | €651 | -€132 | -16.9% |
| Gross operating margin | 9900 | €28,644 | €6,563 | -€22,081 | -77.1% |
| Operating profit (loss) | 9901 | €27,861 | €5,912 | -€21,949 | -78.8% |
| Financial charges | 65/66B | €466 | €104 | -€361 | -77.6% |
| Recurring financial charges | 65 | €466 | €104 | -€361 | -77.6% |
| Profit (loss) for the period before taxes | 9903 | €27,395 | €5,808 | -€21,587 | -78.8% |
| Profit (loss) for the period | 9904 | €27,395 | €5,808 | -€21,587 | -78.8% |
| Profit (loss) for the period to be appropriated | 9905 | €27,395 | €5,808 | -€21,587 | -78.8% |
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 22 October 2026 via checked.be.