FRANCILUX: 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.
FRANCILUX
Largest movements
- Cash -€5,161
down €5,161 (-40.3%), from €12,822 to €7,661
mainly Net result for the year (-€3,893) and Trade debts (-€1,838)
- Deferred charges and accrued income -€1,126
down €1,126 (-100%), from €1,126 to €0
- Receivables within one year +€990
up €990 (+9.8%), from €10,133 to €11,124
of which Other amounts receivable: +€6,077
- Tangible fixed assets -€431
down €431 (-36.5%), from €1,182 to €751
of which Furniture and vehicles: -€315
- Profit (loss) carried forward -€3,893
down €3,893, from €241 to -€3,652
- Trade debts -€1,838
down €1,838 (-52.4%), from €3,511 to €1,672
- Tax, wage and social debts +€958
up €958 (+27.9%), from €3,430 to €4,388
of which Taxes: +€947
- Other debts -€954
down €954 (-39.7%), from €2,404 to €1,450
- Gross operating margin -€28,879
down €28,879 (-90.9%), from €31,759 to €2,880
- Write-downs -€19,277
no longer reported in 2025 (was €19,277)
- Taxes -€2,828
down €2,828 (-80.6%), from €3,511 to €683
- Other operating charges -€531
down €531 (-70.7%), from €751 to €220
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 | €32,163 | €26,436 | -€5,728 | -17.8% |
| Fixed assets | 21/28 | €1,182 | €751 | -€431 | -36.5% |
| Tangible fixed assets | 22/27 | €1,182 | €751 | -€431 | -36.5% |
| Plant, machinery and equipment | 23 | €718 | €602 | -€116 | -16.1% |
| Furniture and vehicles | 24 | €464 | €149 | -€315 | -68.0% |
| Current assets | 29/58 | €30,981 | €25,685 | -€5,296 | -17.1% |
| Stocks and contracts in progress | 3 | €6,900 | €6,900 | = | 0.0% |
| Stocks | 30/36 | €6,900 | €6,900 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €10,133 | €11,124 | +€990 | +9.8% |
| Trade receivables | 40 | €10,088 | €5,002 | -€5,086 | -50.4% |
| Other amounts receivable | 41 | €45 | €6,122 | +€6,077 | +13,513% |
| Cash at bank and in hand | 54/58 | €12,822 | €7,661 | -€5,161 | -40.3% |
| Deferred charges and accrued income | 490/1 | €1,126 | €0 | -€1,126 | -100% |
| Total equity and liabilities | 10/49 | €32,163 | €26,436 | -€5,728 | -17.8% |
| Equity | 10/15 | €22,819 | €18,926 | -€3,893 | -17.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €3,986 | €3,986 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,686 | €1,686 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,686 | €1,686 | = | 0.0% |
| Distributable reserves | 133 | €2,300 | €2,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €241 | -€3,652 | -€3,893 | |
| Amounts payable | 17/49 | €9,344 | €7,510 | -€1,835 | -19.6% |
| Amounts payable within one year | 42/48 | €9,344 | €7,510 | -€1,835 | -19.6% |
| Trade debts | 44 | €3,511 | €1,672 | -€1,838 | -52.4% |
| Suppliers | 440/4 | €3,511 | €1,672 | -€1,838 | -52.4% |
| Taxes, remuneration and social security | 45 | €3,430 | €4,388 | +€958 | +27.9% |
| Taxes | 450/3 | €3,210 | €4,156 | +€947 | +29.5% |
| Remuneration and social security | 454/9 | €220 | €231 | +€11 | +4.9% |
| Other amounts payable | 47/48 | €2,404 | €1,450 | -€954 | -39.7% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €4,886 | €4,978 | +€92 | +1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €461 | €431 | -€29 | -6.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €19,277 | - | -€19,277 | |
| Other operating charges | 640/8 | €751 | €220 | -€531 | -70.7% |
| Gross operating margin | 9900 | €31,759 | €2,880 | -€28,879 | -90.9% |
| Operating profit (loss) | 9901 | €6,384 | -€2,749 | -€9,133 | |
| Financial income | 75/76B | €27 | €7 | -€20 | -72.4% |
| Recurring financial income | 75 | €27 | €7 | -€20 | -72.4% |
| Financial charges | 65/66B | €556 | €469 | -€87 | -15.7% |
| Recurring financial charges | 65 | €556 | €469 | -€87 | -15.7% |
| Profit (loss) for the period before taxes | 9903 | €5,855 | -€3,210 | -€9,066 | |
| Income taxes | 67/77 | €3,511 | €683 | -€2,828 | -80.6% |
| Profit (loss) for the period | 9904 | €2,345 | -€3,893 | -€6,238 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,345 | -€3,893 | -€6,238 |
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 26 October 2026 via checked.be.