FRANCOIS - CONSTRUCTIONS: 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 - CONSTRUCTIONS
Largest movements
- Cash +€6,215
up €6,215 (+69.2%), from €8,980 to €15,195
mainly Net result for the year (+€6,765) and Trade debts (+€634)
- Receivables within one year -€167
down €167 (-15.4%), from €1,089 to €922
of which Trade receivables: -€1,089
- Profit (loss) carried forward +€6,765
up €6,765 (+10.5%), from -€64,309 to -€57,544
- Tax, wage and social debts -€1,449
no longer reported in 2025 (was €1,449)
- Trade debts +€634
up €634 (+242.6%), from €261 to €896
- Gross operating margin -€28,721
down €28,721 (-79.1%), from €36,305 to €7,584
- Staff costs -€24,196
no longer reported in 2025 (was €24,196)
- Taxes +€1,429
up €1,429, from -€1,250 to €180
- Financial charges -€1,155
down €1,155 (-98.0%), from €1,179 to €24
- Other operating charges -€694
down €694 (-53.0%), from €1,310 to €615
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 | €10,157 | €16,205 | +€6,048 | +59.5% |
| Current assets | 29/58 | €10,157 | €16,205 | +€6,048 | +59.5% |
| Amounts receivable within one year | 40/41 | €1,089 | €922 | -€167 | -15.4% |
| Trade receivables | 40 | €1,089 | - | -€1,089 | |
| Other amounts receivable | 41 | - | €922 | +€922 | |
| Current investments | 50/53 | €88 | €88 | -€0 | -0.2% |
| Cash at bank and in hand | 54/58 | €8,980 | €15,195 | +€6,215 | +69.2% |
| Total equity and liabilities | 10/49 | €10,157 | €16,205 | +€6,048 | +59.5% |
| Equity | 10/15 | €8,031 | €14,796 | +€6,765 | +84.2% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €10,367 | €10,367 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,274 | €1,274 | = | 0.0% |
| Legal reserve | 130 | €1,274 | €1,274 | = | 0.0% |
| Tax-exempt reserves | 132 | €9,093 | €9,093 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€64,309 | -€57,544 | +€6,765 | +10.5% |
| Amounts payable | 17/49 | €2,126 | €1,409 | -€717 | -33.7% |
| Amounts payable within one year | 42/48 | €2,126 | €1,409 | -€717 | -33.7% |
| Trade debts | 44 | €261 | €896 | +€634 | +242.6% |
| Suppliers | 440/4 | €261 | €896 | +€634 | +242.6% |
| Taxes, remuneration and social security | 45 | €1,449 | - | -€1,449 | |
| Taxes | 450/3 | €1,449 | - | -€1,449 | |
| Other amounts payable | 47/48 | €416 | €513 | +€97 | +23.4% |
| Remuneration, social security and pensions | 62 | €24,196 | - | -€24,196 | |
| Other operating charges | 640/8 | €1,310 | €615 | -€694 | -53.0% |
| Non-recurring operating charges | 66A | €19,017 | - | -€19,017 | |
| Gross operating margin | 9900 | €36,305 | €7,584 | -€28,721 | -79.1% |
| Operating profit (loss) | 9901 | -€8,217 | €6,968 | +€15,186 | |
| Financial income | 75/76B | €1 | €0 | -€1 | -86.6% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -86.6% |
| Financial charges | 65/66B | €1,179 | €24 | -€1,155 | -98.0% |
| Recurring financial charges | 65 | €1,179 | €24 | -€1,155 | -98.0% |
| Profit (loss) for the period before taxes | 9903 | -€9,394 | €6,945 | +€16,339 | |
| Income taxes | 67/77 | -€1,250 | €180 | +€1,429 | |
| Profit (loss) for the period | 9904 | -€8,145 | €6,765 | +€14,910 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,145 | €6,765 | +€14,910 |
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 9 October 2026 via checked.be.