FRANCOIS & Co: 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 & Co
Largest movements
- Receivables within one year -€50,000
down €50,000 (-98.3%), from €50,880 to €880
of which Trade receivables: -€50,000
- Other debts -€28,744
down €28,744 (-37.0%), from €77,682 to €48,939
- Contributions -€18,600
no longer reported in 2024 (was €18,600)
- Profit (loss) carried forward -€2,926
down €2,926 (-17.7%), from €16,522 to €13,596
- Gross operating margin -€4,424
no longer reported in 2024 (was €4,424)
- Taxes -€3,821
no longer reported in 2024 (was €3,821)
- Financial charges +€2,896
up €2,896 (+9,506%), from €30 to €2,926
- Other operating charges -€505
no longer reported in 2024 (was €505)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €112,812 | €62,535 | -€50,277 | -44.6% |
| Current assets | 29/58 | €112,812 | €62,535 | -€50,277 | -44.6% |
| Amounts receivable within one year | 40/41 | €50,880 | €880 | -€50,000 | -98.3% |
| Trade receivables | 40 | €50,605 | €605 | -€50,000 | -98.8% |
| Other amounts receivable | 41 | €275 | €275 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €61,932 | €61,655 | -€277 | -0.4% |
| Total equity and liabilities | 10/49 | €112,812 | €62,535 | -€50,277 | -44.6% |
| Equity | 10/15 | €35,122 | €13,596 | -€21,526 | -61.3% |
| Contributions | 10/11 | €18,600 | - | -€18,600 | |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Profit (loss) carried forward | 14 | €16,522 | €13,596 | -€2,926 | -17.7% |
| Amounts payable | 17/49 | €77,689 | €48,939 | -€28,751 | -37.0% |
| Amounts payable within one year | 42/48 | €77,689 | €48,939 | -€28,751 | -37.0% |
| Taxes, remuneration and social security | 45 | €7 | - | -€7 | |
| Taxes | 450/3 | €7 | - | -€7 | |
| Other amounts payable | 47/48 | €77,682 | €48,939 | -€28,744 | -37.0% |
| Non-recurring operating income | 76A | €4,424 | - | -€4,424 | |
| Other operating charges | 640/8 | €505 | - | -€505 | |
| Gross operating margin | 9900 | €4,424 | - | -€4,424 | |
| Operating profit (loss) | 9901 | €3,919 | - | -€3,919 | |
| Financial charges | 65/66B | €30 | €2,926 | +€2,896 | +9,506% |
| Recurring financial charges | 65 | €30 | €2,926 | +€2,896 | +9,506% |
| Profit (loss) for the period before taxes | 9903 | €3,889 | -€2,926 | -€6,815 | |
| Income taxes | 67/77 | €3,821 | - | -€3,821 | |
| Profit (loss) for the period | 9904 | €67 | -€2,926 | -€2,993 | |
| Profit (loss) for the period to be appropriated | 9905 | €67 | -€2,926 | -€2,993 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.