FrancoFaune: 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.
FrancoFaune
Largest movements
- Receivables within one year -€38,808
down €38,808 (-29.6%), from €131,077 to €92,268
of which Trade receivables: -€35,422
- Cash +€15,034
up €15,034 (+101.4%), from €14,819 to €29,854
mainly Receivables within one year (+€38,808) and Net result for the year (+€25,260)
- Tangible fixed assets -€8,818
down €8,818 (-50.7%), from €17,384 to €8,566
of which Furniture and vehicles: -€8,715
- Deferred charges and accrued income +€3,301
up €3,301 (+330.1%), from €1,000 to €4,301
- Trade debts -€58,329
down €58,329 (-86.7%), from €67,307 to €8,978
- Profit (loss) carried forward +€25,260
up €25,260 (+39.3%), from €64,313 to €89,574
- Tax, wage and social debts +€1,916
up €1,916 (+5.9%), from €32,660 to €34,576
of which Taxes: +€34,576
- Accrued charges and deferred income +€1,750
new in 2025: €1,750
- Purchases and services -€294,705
no longer reported in 2025 (was €294,705)
- Staff costs -€51,854
down €51,854 (-18.6%), from €279,046 to €227,192
- Gross operating margin -€22,008
down €22,008 (-7.7%), from €285,166 to €263,158
- Depreciation -€4,737
down €4,737 (-34.9%), from €13,555 to €8,818
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 | €164,280 | €135,190 | -€29,091 | -17.7% |
| Fixed assets | 21/28 | €17,384 | €8,766 | -€8,618 | -49.6% |
| Tangible fixed assets | 22/27 | €17,384 | €8,566 | -€8,818 | -50.7% |
| Plant, machinery and equipment | 23 | €895 | €792 | -€103 | -11.5% |
| Furniture and vehicles | 24 | €16,489 | €7,774 | -€8,715 | -52.9% |
| Financial fixed assets | 28 | €0 | €200 | +€200 | |
| Current assets | 29/58 | €146,896 | €126,423 | -€20,473 | -13.9% |
| Amounts receivable within one year | 40/41 | €131,077 | €92,268 | -€38,808 | -29.6% |
| Trade receivables | 40 | €58,628 | €23,205 | -€35,422 | -60.4% |
| Other amounts receivable | 41 | €72,449 | €69,063 | -€3,386 | -4.7% |
| Cash at bank and in hand | 54/58 | €14,819 | €29,854 | +€15,034 | +101.4% |
| Deferred charges and accrued income | 490/1 | €1,000 | €4,301 | +€3,301 | +330.1% |
| Total equity and liabilities | 10/49 | €164,280 | €135,190 | -€29,091 | -17.7% |
| Equity | 10/15 | €64,313 | €89,574 | +€25,260 | +39.3% |
| Profit (loss) carried forward | 14 | €64,313 | €89,574 | +€25,260 | +39.3% |
| Amounts payable | 17/49 | €99,967 | €45,616 | -€54,351 | -54.4% |
| Amounts payable within one year | 42/48 | €99,967 | €43,866 | -€56,101 | -56.1% |
| Financial debts | 43 | - | €312 | +€312 | |
| Credit institutions | 430/8 | - | €312 | +€312 | |
| Trade debts | 44 | €67,307 | €8,978 | -€58,329 | -86.7% |
| Suppliers | 440/4 | €67,307 | €8,978 | -€58,329 | -86.7% |
| Taxes, remuneration and social security | 45 | €32,660 | €34,576 | +€1,916 | +5.9% |
| Taxes | 450/3 | €0 | €34,576 | +€34,576 | |
| Remuneration and social security | 454/9 | €32,660 | - | -€32,660 | |
| Accrued charges and deferred income | 492/3 | - | €1,750 | +€1,750 | |
| Goods, raw materials, services and sundry goods | 60/61 | €294,705 | - | -€294,705 | |
| Remuneration, social security and pensions | 62 | €279,046 | €227,192 | -€51,854 | -18.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,555 | €8,818 | -€4,737 | -34.9% |
| Other operating charges | 640/8 | €106 | €1,542 | +€1,436 | +1352.9% |
| Gross operating margin | 9900 | €285,166 | €263,158 | -€22,008 | -7.7% |
| Operating profit (loss) | 9901 | -€7,542 | €25,606 | +€33,147 | |
| Financial income | 75/76B | €0 | €15 | +€15 | |
| Recurring financial income | 75 | €0 | €15 | +€15 | |
| Financial charges | 65/66B | €149 | €361 | +€212 | +141.7% |
| Recurring financial charges | 65 | €149 | €361 | +€212 | +141.7% |
| Profit (loss) for the period before taxes | 9903 | -€7,691 | €25,260 | +€32,951 | |
| Profit (loss) for the period | 9904 | -€7,691 | €25,260 | +€32,951 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,691 | €25,260 | +€32,951 |
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 6 October 2026 via checked.be.