FRANCKLINE: 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.
FRANCKLINE
Largest movements
- Tangible fixed assets +€18,134
up €18,134 (+4.4%), from €410,939 to €429,072
of which Land and buildings: +€43,995
- Receivables within one year -€10,339
down €10,339 (-5.7%), from €182,381 to €172,042
of which Other amounts receivable: -€26,706
- Short-term financial debts -€23,984
down €23,984 (-90.1%), from €26,623 to €2,639
- Trade debts +€17,640
up €17,640 (+38.3%), from €46,019 to €63,659
- Reserves +€10,139
up €10,139 (+10.6%), from €96,097 to €106,236
- Profit (loss) carried forward -€10,000
down €10,000 (-16.5%), from €60,757 to €50,757
- Debts after one year +€7,583
up €7,583 (+2.6%), from €296,428 to €304,011
- Gross operating margin -€43,717
down €43,717 (-13.4%), from €326,412 to €282,695
- Financial charges -€17,601
down €17,601 (-45.0%), from €39,118 to €21,518
- Staff costs -€10,853
down €10,853 (-5.1%), from €212,025 to €201,172
- Depreciation +€7,737
up €7,737 (+22.0%), from €35,223 to €42,960
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 | €608,422 | €614,076 | +€5,654 | +0.9% |
| Fixed assets | 21/28 | €412,484 | €430,617 | +€18,134 | +4.4% |
| Tangible fixed assets | 22/27 | €410,939 | €429,072 | +€18,134 | +4.4% |
| Land and buildings | 22 | €244,510 | €288,505 | +€43,995 | +18.0% |
| Plant, machinery and equipment | 23 | €2,105 | €1,416 | -€689 | -32.7% |
| Furniture and vehicles | 24 | €155,748 | €137,976 | -€17,772 | -11.4% |
| Leasing and similar rights | 25 | €8,576 | €1,176 | -€7,400 | -86.3% |
| Financial fixed assets | 28 | €1,545 | €1,545 | = | 0.0% |
| Current assets | 29/58 | €195,938 | €183,459 | -€12,479 | -6.4% |
| Amounts receivable within one year | 40/41 | €182,381 | €172,042 | -€10,339 | -5.7% |
| Trade receivables | 40 | €60,492 | €76,859 | +€16,367 | +27.1% |
| Other amounts receivable | 41 | €121,889 | €95,182 | -€26,706 | -21.9% |
| Cash at bank and in hand | 54/58 | €406 | €407 | +€1 | +0.3% |
| Deferred charges and accrued income | 490/1 | €13,152 | €11,011 | -€2,142 | -16.3% |
| Total equity and liabilities | 10/49 | €608,422 | €614,076 | +€5,654 | +0.9% |
| Equity | 10/15 | €163,054 | €163,194 | +€139 | +0.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €96,097 | €106,236 | +€10,139 | +10.6% |
| Distributable reserves | 133 | €96,097 | €106,236 | +€10,139 | +10.6% |
| Profit (loss) carried forward | 14 | €60,757 | €50,757 | -€10,000 | -16.5% |
| Amounts payable | 17/49 | €445,368 | €450,883 | +€5,515 | +1.2% |
| Amounts payable after more than one year | 17 | €296,428 | €304,011 | +€7,583 | +2.6% |
| Financial debts | 170/4 | €296,428 | €304,011 | +€7,583 | +2.6% |
| Amounts payable within one year | 42/48 | €148,841 | €146,871 | -€1,970 | -1.3% |
| Current portion of amounts payable after more than one year | 42 | €45,367 | €45,989 | +€622 | +1.4% |
| Financial debts | 43 | €26,623 | €2,639 | -€23,984 | -90.1% |
| Credit institutions | 430/8 | €26,623 | €2,639 | -€23,984 | -90.1% |
| Trade debts | 44 | €46,019 | €63,659 | +€17,640 | +38.3% |
| Suppliers | 440/4 | €46,019 | €63,659 | +€17,640 | +38.3% |
| Taxes, remuneration and social security | 45 | €20,832 | €24,584 | +€3,752 | +18.0% |
| Taxes | 450/3 | €4,512 | €10,800 | +€6,288 | +139.4% |
| Remuneration and social security | 454/9 | €16,320 | €13,784 | -€2,536 | -15.5% |
| Other amounts payable | 47/48 | €10,000 | €10,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €98 | - | -€98 | |
| Remuneration, social security and pensions | 62 | €212,025 | €201,172 | -€10,853 | -5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,223 | €42,960 | +€7,737 | +22.0% |
| Other operating charges | 640/8 | €7,319 | €7,952 | +€633 | +8.6% |
| Gross operating margin | 9900 | €326,412 | €282,695 | -€43,717 | -13.4% |
| Operating profit (loss) | 9901 | €71,845 | €30,612 | -€41,233 | -57.4% |
| Financial income | 75/76B | €78 | €2,856 | +€2,778 | +3549.0% |
| Recurring financial income | 75 | €78 | €2,856 | +€2,778 | +3549.0% |
| Financial charges | 65/66B | €39,118 | €21,518 | -€17,601 | -45.0% |
| Recurring financial charges | 65 | €39,118 | €21,518 | -€17,601 | -45.0% |
| Profit (loss) for the period before taxes | 9903 | €32,805 | €11,950 | -€20,855 | -63.6% |
| Income taxes | 67/77 | €3,686 | €1,810 | -€1,875 | -50.9% |
| Profit (loss) for the period | 9904 | €29,119 | €10,139 | -€18,980 | -65.2% |
| Profit (loss) for the period to be appropriated | 9905 | €29,119 | €10,139 | -€18,980 | -65.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.