Franco Potenza: 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.
Franco Potenza
Largest movements
- Receivables within one year +€23,564
up €23,564 (+57.9%), from €40,708 to €64,272
of which Other amounts receivable: +€22,405
- Cash -€2,739
down €2,739 (-48.0%), from €5,710 to €2,971
mainly Receivables within one year (-€23,564) and Tax, wage and social debts (-€2,309)
- Profit (loss) carried forward +€24,648
up €24,648 (+88.0%), from €28,020 to €52,668
- Tax, wage and social debts -€2,309
down €2,309 (-14.2%), from €16,240 to €13,930
- Trade debts -€888
down €888 (-47.8%), from €1,858 to €970
- Gross operating margin +€15,712
up €15,712 (+91.4%), from €17,193 to €32,905
- Taxes +€2,724
up €2,724 (+70.0%), from €3,893 to €6,617
- Depreciation +€641
up €641 (+2,760%), from €23 to €664
- Other operating charges +€333
up €333 (+85.9%), from €387 to €720
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 | €47,811 | €69,169 | +€21,358 | +44.7% |
| Fixed assets | 21/28 | €1,393 | €1,926 | +€533 | +38.3% |
| Tangible fixed assets | 22/27 | €1,393 | €1,926 | +€533 | +38.3% |
| Plant, machinery and equipment | 23 | €1,393 | €1,926 | +€533 | +38.3% |
| Current assets | 29/58 | €46,418 | €67,243 | +€20,825 | +44.9% |
| Amounts receivable within one year | 40/41 | €40,708 | €64,272 | +€23,564 | +57.9% |
| Trade receivables | 40 | €2,302 | €3,461 | +€1,159 | +50.4% |
| Other amounts receivable | 41 | €38,406 | €60,811 | +€22,405 | +58.3% |
| Cash at bank and in hand | 54/58 | €5,710 | €2,971 | -€2,739 | -48.0% |
| Total equity and liabilities | 10/49 | €47,811 | €69,169 | +€21,358 | +44.7% |
| Equity | 10/15 | €29,620 | €54,268 | +€24,648 | +83.2% |
| Contributions | 10/11 | €1,600 | €1,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,020 | €52,668 | +€24,648 | +88.0% |
| Amounts payable | 17/49 | €18,191 | €14,900 | -€3,290 | -18.1% |
| Amounts payable within one year | 42/48 | €18,097 | €14,900 | -€3,197 | -17.7% |
| Trade debts | 44 | €1,858 | €970 | -€888 | -47.8% |
| Suppliers | 440/4 | €1,858 | €970 | -€888 | -47.8% |
| Taxes, remuneration and social security | 45 | €16,240 | €13,930 | -€2,309 | -14.2% |
| Taxes | 450/3 | €16,240 | €13,930 | -€2,309 | -14.2% |
| Accrued charges and deferred income | 492/3 | €93 | - | -€93 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23 | €664 | +€641 | +2,760% |
| Other operating charges | 640/8 | €387 | €720 | +€333 | +85.9% |
| Gross operating margin | 9900 | €17,193 | €32,905 | +€15,712 | +91.4% |
| Operating profit (loss) | 9901 | €16,782 | €31,521 | +€14,739 | +87.8% |
| Financial income | 75/76B | - | €53 | +€53 | |
| Recurring financial income | 75 | - | €53 | +€53 | |
| Financial charges | 65/66B | €96 | €308 | +€212 | +221% |
| Recurring financial charges | 65 | €96 | €308 | +€212 | +221% |
| Profit (loss) for the period before taxes | 9903 | €16,686 | €31,265 | +€14,579 | +87.4% |
| Income taxes | 67/77 | €3,893 | €6,617 | +€2,724 | +70.0% |
| Profit (loss) for the period | 9904 | €12,793 | €24,648 | +€11,855 | +92.7% |
| Profit (loss) for the period to be appropriated | 9905 | €12,793 | €24,648 | +€11,855 | +92.7% |
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 16 October 2026 via checked.be.