FRANCK CONSULTANCY: 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 CONSULTANCY
Largest movements
- Receivables within one year -€5,008
down €5,008 (-12.5%), from €40,128 to €35,120
of which Other amounts receivable: -€7,065
- Cash +€3,936
up €3,936 (+2.5%), from €156,342 to €160,278
mainly Net result for the year (+€181,314) and Receivables within one year (+€5,008)
- Financial fixed assets +€3,000
new in 2025: €3,000
- Tax, wage and social debts +€3,406
up €3,406 (+37.2%), from €9,164 to €12,569
of which Taxes: +€3,635
- Gross operating margin +€37,331
up €37,331 (+17.8%), from €209,658 to €246,989
- Taxes +€15,000
up €15,000 (+31.3%), from €47,869 to €62,868
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.
Cash bridge derived
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 | €196,470 | €198,721 | +€2,251 | +1.1% |
| Fixed assets | 21/28 | - | €3,000 | +€3,000 | |
| Financial fixed assets | 28 | - | €3,000 | +€3,000 | |
| Current assets | 29/58 | €196,470 | €195,721 | -€749 | -0.4% |
| Amounts receivable within one year | 40/41 | €40,128 | €35,120 | -€5,008 | -12.5% |
| Trade receivables | 40 | €33,063 | €35,120 | +€2,057 | +6.2% |
| Other amounts receivable | 41 | €7,065 | €0 | -€7,065 | -100.0% |
| Cash at bank and in hand | 54/58 | €156,342 | €160,278 | +€3,936 | +2.5% |
| Deferred charges and accrued income | 490/1 | - | €323 | +€323 | |
| Total equity and liabilities | 10/49 | €196,470 | €198,721 | +€2,251 | +1.1% |
| Equity | 10/15 | €25,060 | €25,060 | = | 0.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €23,060 | €23,060 | = | 0.0% |
| Distributable reserves | 133 | €23,060 | €23,060 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €171,410 | €173,661 | +€2,251 | +1.3% |
| Amounts payable within one year | 42/48 | €171,160 | €173,161 | +€2,001 | +1.2% |
| Trade debts | 44 | €808 | €278 | -€530 | -65.6% |
| Suppliers | 440/4 | €808 | €278 | -€530 | -65.6% |
| Taxes, remuneration and social security | 45 | €9,164 | €12,569 | +€3,406 | +37.2% |
| Taxes | 450/3 | €7,135 | €10,769 | +€3,635 | +50.9% |
| Remuneration and social security | 454/9 | €2,029 | €1,800 | -€229 | -11.3% |
| Other amounts payable | 47/48 | €161,188 | €160,314 | -€874 | -0.5% |
| Accrued charges and deferred income | 492/3 | €250 | €500 | +€250 | +100.0% |
| Other operating charges | 640/8 | €528 | €1,001 | +€473 | +89.6% |
| Gross operating margin | 9900 | €209,658 | €246,989 | +€37,331 | +17.8% |
| Operating profit (loss) | 9901 | €209,130 | €245,988 | +€36,858 | +17.6% |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | €74 | €1,812 | +€1,738 | +2365.0% |
| Recurring financial charges | 65 | €74 | €1,812 | +€1,738 | +2365.0% |
| Profit (loss) for the period before taxes | 9903 | €209,057 | €244,183 | +€35,126 | +16.8% |
| Income taxes | 67/77 | €47,869 | €62,868 | +€15,000 | +31.3% |
| Profit (loss) for the period | 9904 | €161,188 | €181,314 | +€20,126 | +12.5% |
| Profit (loss) for the period to be appropriated | 9905 | €161,188 | €181,314 | +€20,126 | +12.5% |
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 11 October 2026 via checked.be.