FRANCOIS: 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.
FRANCOIS
Largest movements
- Cash +€686,714
up €686,714 (+12.8%), from €5.3m to €6.0m
mainly Net result for the year (+€676,357) and Tax, wage and social debts (+€351,827)
- Tax, wage and social debts +€351,827
up €351,827 (+563%), from €62,460 to €414,287
of which Taxes: +€345,155
- Other debts +€232,434
up €232,434 (+178%), from €130,668 to €363,102
- Reserves +€66,350
up €66,350 (+1.2%), from €5.5m to €5.6m
- Gross operating margin +€187,466
up €187,466 (+21.6%), from €869,139 to €1.1m
- Taxes +€73,125
up €73,125 (+27.4%), from €266,848 to €339,974
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 | €5,716,873 | €6,371,741 | +€654,868 | +11.5% |
| Fixed assets | 21/28 | €356,316 | €323,540 | -€32,776 | -9.2% |
| Tangible fixed assets | 22/27 | €317,073 | €284,297 | -€32,776 | -10.3% |
| Furniture and vehicles | 24 | €317,073 | €284,297 | -€32,776 | -10.3% |
| Financial fixed assets | 28 | €39,243 | €39,243 | = | 0.0% |
| Current assets | 29/58 | €5,360,558 | €6,048,201 | +€687,644 | +12.8% |
| Amounts receivable within one year | 40/41 | €7,345 | €7,495 | +€151 | +2.1% |
| Trade receivables | 40 | €6,800 | €6,951 | +€151 | +2.2% |
| Other amounts receivable | 41 | €545 | €545 | = | 0.0% |
| Current investments | 50/53 | €3,707 | €3,724 | +€16 | +0.4% |
| Cash at bank and in hand | 54/58 | €5,345,449 | €6,032,164 | +€686,714 | +12.8% |
| Deferred charges and accrued income | 490/1 | €4,056 | €4,819 | +€762 | +18.8% |
| Total equity and liabilities | 10/49 | €5,716,873 | €6,371,741 | +€654,868 | +11.5% |
| Equity | 10/15 | €5,523,745 | €5,590,102 | +€66,357 | +1.2% |
| Contributions | 10/11 | €21,080 | €21,080 | = | 0.0% |
| Reserves | 13 | €5,492,900 | €5,559,250 | +€66,350 | +1.2% |
| Distributable reserves | 133 | €5,492,900 | €5,559,250 | +€66,350 | +1.2% |
| Profit (loss) carried forward | 14 | €9,765 | €9,772 | +€7 | +0.1% |
| Amounts payable | 17/49 | €193,128 | €781,639 | +€588,511 | +305% |
| Amounts payable within one year | 42/48 | €193,128 | €781,639 | +€588,511 | +305% |
| Trade debts | 44 | - | €4,250 | +€4,250 | |
| Suppliers | 440/4 | - | €4,250 | +€4,250 | |
| Taxes, remuneration and social security | 45 | €62,460 | €414,287 | +€351,827 | +563% |
| Taxes | 450/3 | €62,460 | €407,615 | +€345,155 | +553% |
| Remuneration and social security | 454/9 | - | €6,672 | +€6,672 | |
| Other amounts payable | 47/48 | €130,668 | €363,102 | +€232,434 | +178% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,110 | €32,776 | -€335 | -1.0% |
| Other operating charges | 640/8 | €3,521 | €5,439 | +€1,918 | +54.5% |
| Gross operating margin | 9900 | €869,139 | €1,056,605 | +€187,466 | +21.6% |
| Operating profit (loss) | 9901 | €832,508 | €1,018,391 | +€185,883 | +22.3% |
| Financial income | 75/76B | €12 | €28 | +€16 | +141% |
| Recurring financial income | 75 | €12 | €28 | +€16 | +141% |
| Financial charges | 65/66B | €324 | €2,088 | +€1,764 | +544% |
| Recurring financial charges | 65 | €324 | €2,088 | +€1,764 | +544% |
| Profit (loss) for the period before taxes | 9903 | €832,195 | €1,016,330 | +€184,136 | +22.1% |
| Income taxes | 67/77 | €266,848 | €339,974 | +€73,125 | +27.4% |
| Profit (loss) for the period | 9904 | €565,346 | €676,357 | +€111,011 | +19.6% |
| Profit (loss) for the period to be appropriated | 9905 | €565,346 | €676,357 | +€111,011 | +19.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.