FRANCKEN: what changed
Two fiscal 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.
FRANCKEN
Largest movements
- Receivables within one year +€9,074
up €9,074 (+29.0%), from €31,243 to €40,317
of which Trade receivables: +€9,061
- Cash -€1,965
down €1,965 (-71.5%), from €2,747 to €782
mainly Receivables within one year (-€9,074)
- Tangible fixed assets -€1,468
down €1,468 (-68.7%), from €2,136 to €668
of which Land and buildings: -€1,468
- Tax, wage and social debts +€3,787
new in 2025: €3,787
of which Remuneration and social security: +€2,630
- Profit (loss) carried forward +€1,498
up €1,498 (+8.6%), from €17,492 to €18,990
- Other operating charges +€443
up €443 (+58.6%), from €755 to €1,198
- Taxes +€407
new in 2025: €407
- Financial income +€363
up €363 (+32.1%), from €1,129 to €1,492
- Gross operating margin -€208
down €208 (-5.8%), from €3,604 to €3,397
- Financial charges -€87
down €87 (-21.5%), from €406 to €318
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 | €36,592 | €42,108 | +€5,515 | +15.1% |
| Fixed assets | 21/28 | €2,136 | €668 | -€1,468 | -68.7% |
| Tangible fixed assets | 22/27 | €2,136 | €668 | -€1,468 | -68.7% |
| Land and buildings | 22 | €2,136 | €668 | -€1,468 | -68.7% |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Furniture and vehicles | 24 | - | €0 | = | |
| Current assets | 29/58 | €34,456 | €41,439 | +€6,983 | +20.3% |
| Amounts receivable within one year | 40/41 | €31,243 | €40,317 | +€9,074 | +29.0% |
| Trade receivables | 40 | €3,275 | €12,336 | +€9,061 | +276.6% |
| Other amounts receivable | 41 | €27,967 | €27,980 | +€13 | 0.0% |
| Cash at bank and in hand | 54/58 | €2,747 | €782 | -€1,965 | -71.5% |
| Deferred charges and accrued income | 490/1 | €466 | €341 | -€126 | -26.9% |
| Total equity and liabilities | 10/49 | €36,592 | €42,108 | +€5,515 | +15.1% |
| Equity | 10/15 | €25,552 | €27,049 | +€1,498 | +5.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,492 | €18,990 | +€1,498 | +8.6% |
| Amounts payable | 17/49 | €11,041 | €15,058 | +€4,018 | +36.4% |
| Amounts payable within one year | 42/48 | €11,041 | €15,058 | +€4,018 | +36.4% |
| Trade debts | 44 | €5,041 | €5,272 | +€231 | +4.6% |
| Suppliers | 440/4 | €5,041 | €5,272 | +€231 | +4.6% |
| Taxes, remuneration and social security | 45 | - | €3,787 | +€3,787 | |
| Taxes | 450/3 | - | €1,157 | +€1,157 | |
| Remuneration and social security | 454/9 | - | €2,630 | +€2,630 | |
| Other amounts payable | 47/48 | €6,000 | €6,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,448 | €1,468 | +€20 | +1.4% |
| Other operating charges | 640/8 | €755 | €1,198 | +€443 | +58.6% |
| Gross operating margin | 9900 | €3,604 | €3,397 | -€208 | -5.8% |
| Operating profit (loss) | 9901 | €1,401 | €730 | -€671 | -47.9% |
| Financial income | 75/76B | €1,129 | €1,492 | +€363 | +32.1% |
| Recurring financial income | 75 | €1,129 | €1,492 | +€363 | +32.1% |
| Financial charges | 65/66B | €406 | €318 | -€87 | -21.5% |
| Recurring financial charges | 65 | €406 | €318 | -€87 | -21.5% |
| Profit (loss) for the period before taxes | 9903 | €2,125 | €1,904 | -€221 | -10.4% |
| Income taxes | 67/77 | - | €407 | +€407 | |
| Profit (loss) for the period | 9904 | €2,125 | €1,498 | -€627 | -29.5% |
| Profit (loss) for the period to be appropriated | 9905 | €2,125 | €1,498 | -€627 | -29.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.