Franck: 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.
Franck
Largest movements
- Cash +€19,341
up €19,341 (+132%), from €14,623 to €33,964
mainly Receivables within one year (+€11,457) and Net result for the year (+€11,449)
- Receivables within one year -€11,457
down €11,457 (-20.2%), from €56,821 to €45,363
of which Trade receivables: -€12,597
- Tangible fixed assets -€10,134
down €10,134 (-37.3%), from €27,203 to €17,068
of which Furniture and vehicles: -€9,297
- Profit (loss) carried forward +€11,449
up €11,449 (+20.0%), from €57,349 to €68,798
- Other debts -€9,000
down €9,000 (-75.0%), from €12,000 to €3,000
- Tax, wage and social debts +€4,922
up €4,922 (+265%), from €1,859 to €6,781
- Debts after one year -€4,194
down €4,194 (-100%), from €4,194 to €0
- Current portion of long-term debt -€2,864
down €2,864 (-37.4%), from €7,654 to €4,790
- Gross operating margin +€8,514
up €8,514 (+48.2%), from €17,663 to €26,177
- Taxes +€1,949
up €1,949 (+105%), from €1,847 to €3,796
- Depreciation -€962
down €962 (-8.7%), from €11,096 to €10,134
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €99,133 | €96,733 | -€2,400 | -2.4% |
| Fixed assets | 21/28 | €27,203 | €17,068 | -€10,134 | -37.3% |
| Tangible fixed assets | 22/27 | €27,203 | €17,068 | -€10,134 | -37.3% |
| Plant, machinery and equipment | 23 | €2,904 | €2,066 | -€838 | -28.8% |
| Furniture and vehicles | 24 | €24,299 | €15,002 | -€9,297 | -38.3% |
| Current assets | 29/58 | €71,931 | €79,665 | +€7,734 | +10.8% |
| Amounts receivable within one year | 40/41 | €56,821 | €45,363 | -€11,457 | -20.2% |
| Trade receivables | 40 | €37,787 | €25,190 | -€12,597 | -33.3% |
| Other amounts receivable | 41 | €19,033 | €20,173 | +€1,140 | +6.0% |
| Cash at bank and in hand | 54/58 | €14,623 | €33,964 | +€19,341 | +132% |
| Deferred charges and accrued income | 490/1 | €487 | €337 | -€150 | -30.7% |
| Total equity and liabilities | 10/49 | €99,133 | €96,733 | -€2,400 | -2.4% |
| Equity | 10/15 | €63,549 | €74,998 | +€11,449 | +18.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,349 | €68,798 | +€11,449 | +20.0% |
| Amounts payable | 17/49 | €35,585 | €21,735 | -€13,849 | -38.9% |
| Amounts payable after more than one year | 17 | €4,194 | €0 | -€4,194 | -100% |
| Financial debts | 170/4 | €4,194 | €0 | -€4,194 | -100% |
| Amounts payable within one year | 42/48 | €31,391 | €21,735 | -€9,656 | -30.8% |
| Current portion of amounts payable after more than one year | 42 | €7,654 | €4,790 | -€2,864 | -37.4% |
| Trade debts | 44 | €9,878 | €7,165 | -€2,713 | -27.5% |
| Suppliers | 440/4 | €9,878 | €7,165 | -€2,713 | -27.5% |
| Taxes, remuneration and social security | 45 | €1,859 | €6,781 | +€4,922 | +265% |
| Taxes | 450/3 | €1,859 | €6,781 | +€4,922 | +265% |
| Other amounts payable | 47/48 | €12,000 | €3,000 | -€9,000 | -75.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,096 | €10,134 | -€962 | -8.7% |
| Other operating charges | 640/8 | €701 | €501 | -€199 | -28.4% |
| Gross operating margin | 9900 | €17,663 | €26,177 | +€8,514 | +48.2% |
| Operating profit (loss) | 9901 | €5,866 | €15,541 | +€9,675 | +165% |
| Financial income | 75/76B | €157 | €1 | -€156 | -99.5% |
| Recurring financial income | 75 | €157 | €1 | -€156 | -99.5% |
| Financial charges | 65/66B | €451 | €297 | -€154 | -34.2% |
| Recurring financial charges | 65 | €451 | €297 | -€154 | -34.2% |
| Profit (loss) for the period before taxes | 9903 | €5,572 | €15,245 | +€9,673 | +174% |
| Income taxes | 67/77 | €1,847 | €3,796 | +€1,949 | +105% |
| Profit (loss) for the period | 9904 | €3,725 | €11,449 | +€7,725 | +207% |
| Profit (loss) for the period to be appropriated | 9905 | €3,725 | €11,449 | +€7,725 | +207% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.