FRANCO TRANS: 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.
FRANCO TRANS
Largest movements
- Receivables after one year +€17,000
up €17,000 (+21.8%), from €78,000 to €95,000
- Financial fixed assets -€9,000
no longer reported in 2025 (was €9,000)
- Cash +€2,957
up €2,957 (+58.0%), from €5,096 to €8,054
mainly Other debts (+€17,737) and Net result for the year (+€14,579)
- Tangible fixed assets -€1,577
down €1,577 (-21.6%), from €7,314 to €5,737
of which Plant, machinery and equipment: -€1,204
- Other debts +€17,737
up €17,737 (+333.4%), from €5,321 to €23,058
- Short-term financial debts -€9,000
no longer reported in 2025 (was €9,000)
- Reserves -€7,800
down €7,800 (-10.5%), from €74,631 to €66,831
of which Distributable reserves: -€7,800
- Tax, wage and social debts +€7,232
up €7,232 (+688.6%), from €1,050 to €8,282
- Gross operating margin +€1,244
up €1,244 (+5.9%), from €20,950 to €22,194
- Other operating charges +€1,065
up €1,065 (+68.8%), from €1,548 to €2,613
- Financial income +€1,020
up €1,020 (+51.7%), from €1,974 to €2,993
- Taxes +€506
up €506 (+8.9%), from €5,679 to €6,185
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 | €111,043 | €120,367 | +€9,324 | +8.4% |
| Fixed assets | 21/28 | €16,314 | €5,737 | -€10,577 | -64.8% |
| Tangible fixed assets | 22/27 | €7,314 | €5,737 | -€1,577 | -21.6% |
| Plant, machinery and equipment | 23 | €4,470 | €3,266 | -€1,204 | -26.9% |
| Other tangible fixed assets | 26 | €2,844 | €2,471 | -€372 | -13.1% |
| Financial fixed assets | 28 | €9,000 | - | -€9,000 | |
| Current assets | 29/58 | €94,729 | €114,630 | +€19,900 | +21.0% |
| Amounts receivable after more than one year | 29 | €78,000 | €95,000 | +€17,000 | +21.8% |
| Other amounts receivable | 291 | €78,000 | €95,000 | +€17,000 | +21.8% |
| Amounts receivable within one year | 40/41 | €10,137 | €9,898 | -€239 | -2.4% |
| Trade receivables | 40 | €8,710 | €9,898 | +€1,187 | +13.6% |
| Other amounts receivable | 41 | €1,427 | - | -€1,427 | |
| Cash at bank and in hand | 54/58 | €5,096 | €8,054 | +€2,957 | +58.0% |
| Deferred charges and accrued income | 490/1 | €1,496 | €1,678 | +€183 | +12.2% |
| Total equity and liabilities | 10/49 | €111,043 | €120,367 | +€9,324 | +8.4% |
| Equity | 10/15 | €94,347 | €86,625 | -€7,721 | -8.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €74,631 | €66,831 | -€7,800 | -10.5% |
| Tax-exempt reserves | 132 | €18,931 | €18,931 | = | 0.0% |
| Distributable reserves | 133 | €55,700 | €47,900 | -€7,800 | -14.0% |
| Profit (loss) carried forward | 14 | €1,116 | €1,195 | +€79 | +7.1% |
| Amounts payable | 17/49 | €16,696 | €33,741 | +€17,045 | +102.1% |
| Amounts payable within one year | 42/48 | €16,696 | €33,741 | +€17,045 | +102.1% |
| Financial debts | 43 | €9,000 | - | -€9,000 | |
| Credit institutions | 430/8 | €9,000 | - | -€9,000 | |
| Trade debts | 44 | €1,326 | €2,402 | +€1,076 | +81.2% |
| Suppliers | 440/4 | €1,326 | €2,402 | +€1,076 | +81.2% |
| Taxes, remuneration and social security | 45 | €1,050 | €8,282 | +€7,232 | +688.6% |
| Taxes | 450/3 | €1,050 | €8,282 | +€7,232 | +688.6% |
| Other amounts payable | 47/48 | €5,321 | €23,058 | +€17,737 | +333.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,455 | €1,577 | +€122 | +8.4% |
| Other operating charges | 640/8 | €1,548 | €2,613 | +€1,065 | +68.8% |
| Gross operating margin | 9900 | €20,950 | €22,194 | +€1,244 | +5.9% |
| Operating profit (loss) | 9901 | €17,947 | €18,004 | +€58 | +0.3% |
| Financial income | 75/76B | €1,974 | €2,993 | +€1,020 | +51.7% |
| Recurring financial income | 75 | €1,974 | €2,993 | +€1,020 | +51.7% |
| Financial charges | 65/66B | €279 | €234 | -€45 | -16.1% |
| Recurring financial charges | 65 | €279 | €234 | -€45 | -16.1% |
| Profit (loss) for the period before taxes | 9903 | €19,641 | €20,764 | +€1,122 | +5.7% |
| Income taxes | 67/77 | €5,679 | €6,185 | +€506 | +8.9% |
| Profit (loss) for the period | 9904 | €13,962 | €14,579 | +€617 | +4.4% |
| Profit (loss) for the period to be appropriated | 9905 | €13,962 | €14,579 | +€617 | +4.4% |
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 5 October 2026 via checked.be.