FranchYrSud: 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.
FranchYrSud
Largest movements
- Receivables within one year +€106,153
up €106,153 (+39.6%), from €268,127 to €374,280
of which Trade receivables: +€85,119
- Tax, wage and social debts +€68,735
up €68,735 (+55.7%), from €123,461 to €192,196
of which Remuneration and social security: +€47,070
- Trade debts +€19,806
up €19,806 (+34.4%), from €57,494 to €77,300
- Other debts +€18,000
up €18,000 (+72.0%), from €25,000 to €43,000
- Gross operating margin +€419,152
up €419,152 (+75.5%), from €555,528 to €974,680
- Staff costs +€406,636
up €406,636 (+78.9%), from €515,271 to €921,907
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 | €274,566 | €381,070 | +€106,504 | +38.8% |
| Current assets | 29/58 | €274,566 | €381,070 | +€106,504 | +38.8% |
| Amounts receivable within one year | 40/41 | €268,127 | €374,280 | +€106,153 | +39.6% |
| Trade receivables | 40 | €38,127 | €123,246 | +€85,119 | +223% |
| Other amounts receivable | 41 | €230,001 | €251,034 | +€21,034 | +9.1% |
| Cash at bank and in hand | 54/58 | €6,439 | €6,790 | +€351 | +5.4% |
| Total equity and liabilities | 10/49 | €274,566 | €381,070 | +€106,504 | +38.8% |
| Equity | 10/15 | €68,611 | €68,574 | -€38 | -0.1% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €6,150 | €6,150 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | €961 | €924 | -€38 | -3.9% |
| Amounts payable | 17/49 | €205,955 | €312,496 | +€106,541 | +51.7% |
| Amounts payable within one year | 42/48 | €205,955 | €312,496 | +€106,541 | +51.7% |
| Trade debts | 44 | €57,494 | €77,300 | +€19,806 | +34.4% |
| Suppliers | 440/4 | €57,494 | €77,300 | +€19,806 | +34.4% |
| Taxes, remuneration and social security | 45 | €123,461 | €192,196 | +€68,735 | +55.7% |
| Taxes | 450/3 | €19,331 | €40,996 | +€21,665 | +112% |
| Remuneration and social security | 454/9 | €104,130 | €151,200 | +€47,070 | +45.2% |
| Other amounts payable | 47/48 | €25,000 | €43,000 | +€18,000 | +72.0% |
| Remuneration, social security and pensions | 62 | €515,271 | €921,907 | +€406,636 | +78.9% |
| Gross operating margin | 9900 | €555,528 | €974,680 | +€419,152 | +75.5% |
| Operating profit (loss) | 9901 | €40,257 | €52,774 | +€12,516 | +31.1% |
| Financial income | 75/76B | €6,000 | €3,127 | -€2,873 | -47.9% |
| Recurring financial income | 75 | €6,000 | €3,127 | -€2,873 | -47.9% |
| Financial charges | 65/66B | €9,987 | €2,943 | -€7,045 | -70.5% |
| Recurring financial charges | 65 | €9,987 | €2,943 | -€7,045 | -70.5% |
| Profit (loss) for the period before taxes | 9903 | €36,270 | €52,958 | +€16,688 | +46.0% |
| Income taxes | 67/77 | €10,309 | €9,996 | -€313 | -3.0% |
| Profit (loss) for the period | 9904 | €25,962 | €42,962 | +€17,001 | +65.5% |
| Profit (loss) for the period to be appropriated | 9905 | €25,962 | €42,962 | +€17,001 | +65.5% |
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 17 October 2026 via checked.be.