FRANCKE SERVICES: 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.
FRANCKE SERVICES
Largest movements
- Cash +€29,198
up €29,198 (+72.7%), from €40,185 to €69,382
mainly Net result for the year (+€20,960) and Receivables within one year (+€9,396)
- Receivables within one year -€9,396
down €9,396 (-42.1%), from €22,338 to €12,942
of which Other amounts receivable: -€10,500
- Deferred charges and accrued income +€5,601
new in 2025: €5,601
- Tangible fixed assets -€1,434
down €1,434 (-6.2%), from €23,064 to €21,631
of which Other tangible fixed assets: -€2,146
- Reserves +€20,900
up €20,900 (+64.3%), from €32,482 to €53,382
- Trade debts +€8,046
up €8,046 (+150%), from €5,379 to €13,425
- Advances received -€2,445
no longer reported in 2025 (was €2,445)
- Tax, wage and social debts -€1,930
down €1,930 (-28.5%), from €6,772 to €4,842
- Gross operating margin +€29,852
up €29,852 (+421%), from €7,084 to €36,936
- Taxes +€8,471
up €8,471 (+4,755%), from €178 to €8,649
- Staff costs -€2,777
down €2,777 (-90.7%), from €3,063 to €286
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 | €85,587 | €109,556 | +€23,969 | +28.0% |
| Fixed assets | 21/28 | €23,064 | €21,631 | -€1,434 | -6.2% |
| Tangible fixed assets | 22/27 | €23,064 | €21,631 | -€1,434 | -6.2% |
| Plant, machinery and equipment | 23 | €164 | - | -€164 | |
| Furniture and vehicles | 24 | €8,671 | €9,547 | +€877 | +10.1% |
| Other tangible fixed assets | 26 | €14,230 | €12,083 | -€2,146 | -15.1% |
| Current assets | 29/58 | €62,523 | €87,926 | +€25,403 | +40.6% |
| Amounts receivable within one year | 40/41 | €22,338 | €12,942 | -€9,396 | -42.1% |
| Trade receivables | 40 | €10,968 | €12,072 | +€1,104 | +10.1% |
| Other amounts receivable | 41 | €11,370 | €870 | -€10,500 | -92.3% |
| Cash at bank and in hand | 54/58 | €40,185 | €69,382 | +€29,198 | +72.7% |
| Deferred charges and accrued income | 490/1 | - | €5,601 | +€5,601 | |
| Total equity and liabilities | 10/49 | €85,587 | €109,556 | +€23,969 | +28.0% |
| Equity | 10/15 | €69,331 | €90,292 | +€20,960 | +30.2% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €32,482 | €53,382 | +€20,900 | +64.3% |
| Distributable reserves | 133 | €32,482 | €53,382 | +€20,900 | +64.3% |
| Profit (loss) carried forward | 14 | €11,850 | €11,910 | +€60 | +0.5% |
| Amounts payable | 17/49 | €16,255 | €19,265 | +€3,009 | +18.5% |
| Amounts payable within one year | 42/48 | €16,255 | €19,265 | +€3,009 | +18.5% |
| Trade debts | 44 | €5,379 | €13,425 | +€8,046 | +150% |
| Suppliers | 440/4 | €5,379 | €13,425 | +€8,046 | +150% |
| Advances received on contracts in progress | 46 | €2,445 | - | -€2,445 | |
| Taxes, remuneration and social security | 45 | €6,772 | €4,842 | -€1,930 | -28.5% |
| Taxes | 450/3 | €6,772 | €4,842 | -€1,930 | -28.5% |
| Other amounts payable | 47/48 | €1,659 | €998 | -€661 | -39.9% |
| Remuneration, social security and pensions | 62 | €3,063 | €286 | -€2,777 | -90.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,644 | €4,704 | +€60 | +1.3% |
| Other operating charges | 640/8 | €1,220 | €873 | -€347 | -28.5% |
| Gross operating margin | 9900 | €7,084 | €36,936 | +€29,852 | +421% |
| Operating profit (loss) | 9901 | -€1,842 | €31,074 | +€32,916 | |
| Financial income | 75/76B | €310 | €204 | -€106 | -34.2% |
| Recurring financial income | 75 | €310 | €204 | -€106 | -34.2% |
| Financial charges | 65/66B | €1,566 | €1,669 | +€102 | +6.5% |
| Recurring financial charges | 65 | €1,566 | €1,669 | +€102 | +6.5% |
| Profit (loss) for the period before taxes | 9903 | -€3,099 | €29,609 | +€32,708 | |
| Income taxes | 67/77 | €178 | €8,649 | +€8,471 | +4,755% |
| Profit (loss) for the period | 9904 | -€3,277 | €20,960 | +€24,237 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,277 | €20,960 | +€24,237 |
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 22 October 2026 via checked.be.