FRANCKAERT & Co: 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.
FRANCKAERT & Co
Largest movements
- Tangible fixed assets -€26,281
down €26,281 (-89.2%), from €29,473 to €3,192
of which Furniture and vehicles: -€28,038
- Receivables within one year +€829
up €829 (+132%), from €629 to €1,458
- Other debts -€19,273
down €19,273 (-86.1%), from €22,396 to €3,123
- Debts after one year -€9,124
down €9,124 (-63.0%), from €14,487 to €5,363
- Trade debts +€2,387
up €2,387 (+216%), from €1,104 to €3,491
- Short-term financial debts +€1,711
up €1,711, from €0 to €1,711
- Profit (loss) carried forward -€1,283
down €1,283 (-3.7%), from -€35,084 to -€36,367
- Depreciation -€11,064
down €11,064 (-89.3%), from €12,396 to €1,332
- Gross operating margin -€5,420
down €5,420 (-52.6%), from €10,298 to €4,878
- Other operating charges -€755
down €755 (-47.9%), from €1,575 to €820
- Financial charges +€122
up €122 (+26.4%), from €462 to €584
of which Financial charges: +€122
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 | €31,099 | €5,565 | -€25,534 | -82.1% |
| Fixed assets | 21/28 | €29,533 | €3,252 | -€26,281 | -89.0% |
| Tangible fixed assets | 22/27 | €29,473 | €3,192 | -€26,281 | -89.2% |
| Plant, machinery and equipment | 23 | €1,232 | €2,989 | +€1,757 | +143% |
| Furniture and vehicles | 24 | €28,242 | €203 | -€28,038 | -99.3% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €1,566 | €2,313 | +€747 | +47.7% |
| Amounts receivable within one year | 40/41 | €629 | €1,458 | +€829 | +132% |
| Trade receivables | 40 | €629 | €1,458 | +€829 | +132% |
| Cash at bank and in hand | 54/58 | €147 | €0 | -€147 | -100% |
| Deferred charges and accrued income | 490/1 | €790 | €855 | +€65 | +8.2% |
| Total equity and liabilities | 10/49 | €31,099 | €5,565 | -€25,534 | -82.1% |
| Equity | 10/15 | -€16,484 | -€17,767 | -€1,283 | -7.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,084 | -€36,367 | -€1,283 | -3.7% |
| Amounts payable | 17/49 | €47,583 | €23,332 | -€24,251 | -51.0% |
| Amounts payable after more than one year | 17 | €14,487 | €5,363 | -€9,124 | -63.0% |
| Financial debts | 170/4 | €14,487 | €5,363 | -€9,124 | -63.0% |
| Amounts payable within one year | 42/48 | €33,096 | €17,969 | -€15,127 | -45.7% |
| Current portion of amounts payable after more than one year | 42 | €9,036 | €9,124 | +€88 | +1.0% |
| Financial debts | 43 | €0 | €1,711 | +€1,711 | |
| Credit institutions | 430/8 | €0 | €1,711 | +€1,711 | |
| Trade debts | 44 | €1,104 | €3,491 | +€2,387 | +216% |
| Suppliers | 440/4 | €1,104 | €3,491 | +€2,387 | +216% |
| Taxes, remuneration and social security | 45 | €561 | €521 | -€40 | -7.2% |
| Taxes | 450/3 | €561 | €521 | -€40 | -7.2% |
| Other amounts payable | 47/48 | €22,396 | €3,123 | -€19,273 | -86.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,396 | €1,332 | -€11,064 | -89.3% |
| Other operating charges | 640/8 | €1,575 | €820 | -€755 | -47.9% |
| Non-recurring operating charges | 66A | - | €3,353 | +€3,353 | |
| Gross operating margin | 9900 | €10,298 | €4,878 | -€5,420 | -52.6% |
| Operating profit (loss) | 9901 | -€3,672 | -€627 | +€3,046 | +82.9% |
| Financial charges | 65/66B | €462 | €584 | +€122 | +26.4% |
| Recurring financial charges | 65 | €462 | €584 | +€122 | +26.4% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | -€4,134 | -€1,211 | +€2,924 | +70.7% |
| Income taxes | 67/77 | €147 | €73 | -€75 | -50.6% |
| Profit (loss) for the period | 9904 | -€4,282 | -€1,283 | +€2,998 | +70.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,282 | -€1,283 | +€2,998 | +70.0% |
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 19 October 2026 via checked.be.