Francken Maintenance & 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.
Francken Maintenance & Consultancy
Largest movements
- Cash +€14,301
up €14,301 (+587%), from €2,435 to €16,736
mainly Net result for the year (+€24,090) and Depreciation (+€8,867)
- Tangible fixed assets -€5,029
down €5,029 (-15.9%), from €31,560 to €26,530
of which Furniture and vehicles: -€4,604
- Deferred charges and accrued income +€814
up €814 (+566%), from €144 to €958
- Reserves +€24,090
up €24,090 (+109%), from €22,113 to €46,203
- Other debts -€22,791
down €22,791 (-100%), from €22,791 to €0
- Tax, wage and social debts +€7,662
up €7,662 (+108%), from €7,078 to €14,740
- Trade debts +€1,283
up €1,283 (+211%), from €607 to €1,890
- Gross operating margin +€7,950
up €7,950 (+23.5%), from €33,852 to €41,802
- Depreciation +€4,321
up €4,321 (+95.1%), from €4,546 to €8,867
- Other operating charges +€792
up €792 (+213%), from €372 to €1,164
- Taxes +€790
up €790 (+12.7%), from €6,244 to €7,034
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 | €56,589 | €66,833 | +€10,244 | +18.1% |
| Fixed assets | 21/28 | €31,560 | €26,530 | -€5,029 | -15.9% |
| Tangible fixed assets | 22/27 | €31,560 | €26,530 | -€5,029 | -15.9% |
| Land and buildings | 22 | €4,112 | €3,686 | -€426 | -10.3% |
| Furniture and vehicles | 24 | €27,448 | €22,844 | -€4,604 | -16.8% |
| Current assets | 29/58 | €25,029 | €40,303 | +€15,274 | +61.0% |
| Amounts receivable within one year | 40/41 | €22,450 | €22,609 | +€158 | +0.7% |
| Trade receivables | 40 | €22,450 | €20,316 | -€2,135 | -9.5% |
| Other amounts receivable | 41 | - | €2,293 | +€2,293 | |
| Cash at bank and in hand | 54/58 | €2,435 | €16,736 | +€14,301 | +587% |
| Deferred charges and accrued income | 490/1 | €144 | €958 | +€814 | +566% |
| Total equity and liabilities | 10/49 | €56,589 | €66,833 | +€10,244 | +18.1% |
| Equity | 10/15 | €26,113 | €50,203 | +€24,090 | +92.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €22,113 | €46,203 | +€24,090 | +109% |
| Distributable reserves | 133 | €22,113 | €46,203 | +€24,090 | +109% |
| Amounts payable | 17/49 | €30,476 | €16,630 | -€13,845 | -45.4% |
| Amounts payable within one year | 42/48 | €30,476 | €16,630 | -€13,845 | -45.4% |
| Trade debts | 44 | €607 | €1,890 | +€1,283 | +211% |
| Suppliers | 440/4 | €607 | €1,890 | +€1,283 | +211% |
| Taxes, remuneration and social security | 45 | €7,078 | €14,740 | +€7,662 | +108% |
| Taxes | 450/3 | €7,078 | €14,740 | +€7,662 | +108% |
| Other amounts payable | 47/48 | €22,791 | €0 | -€22,791 | -100% |
| Remuneration, social security and pensions | 62 | - | €12 | +€12 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,546 | €8,867 | +€4,321 | +95.1% |
| Other operating charges | 640/8 | €372 | €1,164 | +€792 | +213% |
| Gross operating margin | 9900 | €33,852 | €41,802 | +€7,950 | +23.5% |
| Operating profit (loss) | 9901 | €28,934 | €31,759 | +€2,824 | +9.8% |
| Financial income | 75/76B | €0 | €7 | +€7 | +16,375% |
| Recurring financial income | 75 | €0 | €7 | +€7 | +16,375% |
| Financial charges | 65/66B | €578 | €642 | +€64 | +11.1% |
| Recurring financial charges | 65 | €578 | €642 | +€64 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | €28,357 | €31,124 | +€2,767 | +9.8% |
| Income taxes | 67/77 | €6,244 | €7,034 | +€790 | +12.7% |
| Profit (loss) for the period | 9904 | €22,113 | €24,090 | +€1,976 | +8.9% |
| Profit (loss) for the period to be appropriated | 9905 | €22,113 | €24,090 | +€1,976 | +8.9% |
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 28 October 2026 via checked.be.