FRANCKIN: 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.
FRANCKIN
Largest movements
- Stocks and contracts -€8,253
down €8,253 (-27.2%), from €30,310 to €22,057
- Receivables within one year -€7,527
down €7,527 (-77.4%), from €9,729 to €2,202
- Cash +€2,479
up €2,479 (+1628.4%), from €152 to €2,632
mainly Stocks and contracts (+€8,253) and Receivables within one year (+€7,527)
- Contributions -€14,874
down €14,874 (-50.0%), from €29,747 to €14,874
- Profit (loss) carried forward +€11,194
up €11,194 (+18.9%), from -€59,336 to -€48,142
- Trade debts -€5,523
down €5,523 (-97.4%), from €5,669 to €146
- Reserves -€2,975
no longer reported in 2025 (was €2,975)
- Other debts -€580
down €580 (-1.0%), from €60,423 to €59,844
- Gross operating margin -€5,110
down €5,110 (-650.8%), from -€785 to -€5,896
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 | €40,191 | €26,890 | -€13,301 | -33.1% |
| Current assets | 29/58 | €40,191 | €26,890 | -€13,301 | -33.1% |
| Stocks and contracts in progress | 3 | €30,310 | €22,057 | -€8,253 | -27.2% |
| Stocks | 30/36 | €30,310 | €22,057 | -€8,253 | -27.2% |
| Amounts receivable within one year | 40/41 | €9,729 | €2,202 | -€7,527 | -77.4% |
| Trade receivables | 40 | €9,729 | €2,202 | -€7,527 | -77.4% |
| Cash at bank and in hand | 54/58 | €152 | €2,632 | +€2,479 | +1628.4% |
| Total equity and liabilities | 10/49 | €40,191 | €26,890 | -€13,301 | -33.1% |
| Equity | 10/15 | -€26,614 | -€33,268 | -€6,654 | -25.0% |
| Contributions | 10/11 | €29,747 | €14,874 | -€14,874 | -50.0% |
| Reserves | 13 | €2,975 | - | -€2,975 | |
| Non-distributable reserves | 130/1 | €2,975 | - | -€2,975 | |
| Reserves not available under the articles | 1311 | €2,975 | - | -€2,975 | |
| Profit (loss) carried forward | 14 | -€59,336 | -€48,142 | +€11,194 | +18.9% |
| Amounts payable | 17/49 | €66,805 | €60,158 | -€6,646 | -9.9% |
| Amounts payable within one year | 42/48 | €66,785 | €60,158 | -€6,627 | -9.9% |
| Financial debts | 43 | €1 | - | -€1 | |
| Credit institutions | 430/8 | €1 | - | -€1 | |
| Trade debts | 44 | €5,669 | €146 | -€5,523 | -97.4% |
| Suppliers | 440/4 | €5,669 | €146 | -€5,523 | -97.4% |
| Taxes, remuneration and social security | 45 | €692 | €169 | -€523 | -75.6% |
| Taxes | 450/3 | €692 | €169 | -€523 | -75.6% |
| Other amounts payable | 47/48 | €60,423 | €59,844 | -€580 | -1.0% |
| Accrued charges and deferred income | 492/3 | €19 | - | -€19 | |
| Other operating charges | 640/8 | €434 | €453 | +€19 | +4.4% |
| Non-recurring operating charges | 66A | €50 | - | -€50 | |
| Gross operating margin | 9900 | -€785 | -€5,896 | -€5,110 | -650.8% |
| Operating profit (loss) | 9901 | -€1,269 | -€6,349 | -€5,079 | -400.2% |
| Financial charges | 65/66B | €289 | €306 | +€17 | +5.8% |
| Recurring financial charges | 65 | €289 | €306 | +€17 | +5.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,558 | -€6,654 | -€5,096 | -327.0% |
| Profit (loss) for the period | 9904 | -€1,558 | -€6,654 | -€5,096 | -327.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,558 | -€6,654 | -€5,096 | -327.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.