FRANCK LOGISTICS: 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 LOGISTICS
Largest movements
- Tangible fixed assets -€146,758
down €146,758 (-85.4%), from €171,872 to €25,114
- Stocks and contracts +€93,490
new in 2025: €93,490
- Cash +€50,077
up €50,077 (+351.1%), from €14,262 to €64,340
mainly Investment in fixed assets (net) (+€137,465) and Net result for the year (+€52,484)
- Deferred charges and accrued income +€8,832
up €8,832 (+54.0%), from €16,365 to €25,197
- Receivables within one year -€8,436
down €8,436 (-8.8%), from €95,694 to €87,258
of which Trade receivables: -€25,205
- Debts after one year -€39,049
down €39,049 (-44.2%), from €88,353 to €49,304
- Reserves +€27,734
up €27,734 (+23.7%), from €117,060 to €144,794
- Trade debts +€6,104
up €6,104 (+90.5%), from €6,748 to €12,852
- Staff costs -€23,020
down €23,020 (-14.7%), from €156,204 to €133,184
- Depreciation -€9,827
down €9,827 (-51.4%), from €19,120 to €9,293
- Financial charges +€4,574
up €4,574 (+29.0%), from €15,757 to €20,331
- Taxes +€3,044
up €3,044 (+25.9%), from €11,772 to €14,816
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 | €298,193 | €295,399 | -€2,793 | -0.9% |
| Fixed assets | 21/28 | €171,872 | €25,114 | -€146,758 | -85.4% |
| Tangible fixed assets | 22/27 | €171,872 | €25,114 | -€146,758 | -85.4% |
| Furniture and vehicles | 24 | €171,872 | €25,114 | -€146,758 | -85.4% |
| Current assets | 29/58 | €126,321 | €270,285 | +€143,964 | +114.0% |
| Stocks and contracts in progress | 3 | - | €93,490 | +€93,490 | |
| Stocks | 30/36 | - | €93,490 | +€93,490 | |
| Amounts receivable within one year | 40/41 | €95,694 | €87,258 | -€8,436 | -8.8% |
| Trade receivables | 40 | €86,443 | €61,238 | -€25,205 | -29.2% |
| Other amounts receivable | 41 | €9,251 | €26,021 | +€16,769 | +181.3% |
| Cash at bank and in hand | 54/58 | €14,262 | €64,340 | +€50,077 | +351.1% |
| Deferred charges and accrued income | 490/1 | €16,365 | €25,197 | +€8,832 | +54.0% |
| Total equity and liabilities | 10/49 | €298,193 | €295,399 | -€2,793 | -0.9% |
| Equity | 10/15 | €122,060 | €149,794 | +€27,734 | +22.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €117,060 | €144,794 | +€27,734 | +23.7% |
| Distributable reserves | 133 | €117,060 | €144,794 | +€27,734 | +23.7% |
| Amounts payable | 17/49 | €176,133 | €145,605 | -€30,527 | -17.3% |
| Amounts payable after more than one year | 17 | €88,353 | €49,304 | -€39,049 | -44.2% |
| Financial debts | 170/4 | €88,353 | €49,304 | -€39,049 | -44.2% |
| Amounts payable within one year | 42/48 | €87,780 | €96,301 | +€8,522 | +9.7% |
| Current portion of amounts payable after more than one year | 42 | €36,967 | €39,049 | +€2,082 | +5.6% |
| Trade debts | 44 | €6,748 | €12,852 | +€6,104 | +90.5% |
| Suppliers | 440/4 | €6,748 | €12,852 | +€6,104 | +90.5% |
| Taxes, remuneration and social security | 45 | €44,065 | €44,401 | +€336 | +0.8% |
| Taxes | 450/3 | €12,845 | €21,354 | +€8,509 | +66.2% |
| Remuneration and social security | 454/9 | €31,220 | €23,047 | -€8,173 | -26.2% |
| Remuneration, social security and pensions | 62 | €156,204 | €133,184 | -€23,020 | -14.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,120 | €9,293 | -€9,827 | -51.4% |
| Other operating charges | 640/8 | €1,598 | €1,066 | -€533 | -33.3% |
| Non-recurring operating charges | 66A | - | €7,056 | +€7,056 | |
| Gross operating margin | 9900 | €238,961 | €237,694 | -€1,267 | -0.5% |
| Operating profit (loss) | 9901 | €62,039 | €87,096 | +€25,057 | +40.4% |
| Financial income | 75/76B | €350 | €535 | +€185 | +52.9% |
| Recurring financial income | 75 | €350 | €535 | +€185 | +52.9% |
| Financial charges | 65/66B | €15,757 | €20,331 | +€4,574 | +29.0% |
| Recurring financial charges | 65 | €15,757 | €20,331 | +€4,574 | +29.0% |
| Profit (loss) for the period before taxes | 9903 | €46,632 | €67,299 | +€20,668 | +44.3% |
| Income taxes | 67/77 | €11,772 | €14,816 | +€3,044 | +25.9% |
| Profit (loss) for the period | 9904 | €34,860 | €52,484 | +€17,624 | +50.6% |
| Profit (loss) for the period to be appropriated | 9905 | €34,860 | €52,484 | +€17,624 | +50.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.