FRANCOIS TREFAUT SRL: what changed
FRANCOIS TREFAUT SRL
Largest movements
- Cash +€48,528
up €48,528 (+198%), from €24,509 to €73,037
mainly Other debts (+€40,877) and Net result for the year (+€21,445)
- Receivables within one year -€15,799
down €15,799 (-79.9%), from €19,778 to €3,979
- Tangible fixed assets -€12,888
down €12,888 (-38.9%), from €33,102 to €20,215
of which Furniture and vehicles: -€12,230
- Other debts +€40,877
up €40,877 (+608%), from €6,725 to €47,601
- Profit (loss) carried forward -€24,246
down €24,246 (-100%), from €24,246 to €0
- Debts after one year -€11,682
down €11,682 (-38.6%), from €30,237 to €18,555
- Tax, wage and social debts +€7,056
up €7,056 (+242%), from €2,914 to €9,970
of which Taxes: +€5,360
- Trade debts +€6,275
up €6,275 (+737%), from €852 to €7,127
- Gross operating margin +€35,535
up €35,535 (+79.5%), from €44,681 to €80,215
- Staff costs +€11,297
up €11,297 (+48.3%), from €23,400 to €34,697
- Taxes +€7,511
up €7,511 (+934%), from €804 to €8,316
- Depreciation -€4,357
down €4,357 (-25.3%), from €17,244 to €12,888
- Financial charges +€2,211
up €2,211 (+398%), from €555 to €2,766
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €78,543 | €97,435 | +€18,892 | +24.1% |
| Fixed assets | 21/28 | €33,307 | €20,420 | -€12,888 | -38.7% |
| Tangible fixed assets | 22/27 | €33,102 | €20,215 | -€12,888 | -38.9% |
| Plant, machinery and equipment | 23 | €657 | €0 | -€657 | -100% |
| Furniture and vehicles | 24 | €32,445 | €20,215 | -€12,230 | -37.7% |
| Financial fixed assets | 28 | €205 | €205 | = | 0.0% |
| Current assets | 29/58 | €45,236 | €77,016 | +€31,780 | +70.3% |
| Amounts receivable within one year | 40/41 | €19,778 | €3,979 | -€15,799 | -79.9% |
| Trade receivables | 40 | €19,778 | €3,979 | -€15,799 | -79.9% |
| Cash at bank and in hand | 54/58 | €24,509 | €73,037 | +€48,528 | +198% |
| Deferred charges and accrued income | 490/1 | €949 | €0 | -€949 | -100% |
| Total equity and liabilities | 10/49 | €78,543 | €97,435 | +€18,892 | +24.1% |
| Equity | 10/15 | €26,746 | €2,500 | -€24,246 | -90.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,246 | €0 | -€24,246 | -100% |
| Amounts payable | 17/49 | €51,797 | €94,935 | +€43,138 | +83.3% |
| Amounts payable after more than one year | 17 | €30,237 | €18,555 | -€11,682 | -38.6% |
| Financial debts | 170/4 | €30,237 | €18,555 | -€11,682 | -38.6% |
| Amounts payable within one year | 42/48 | €21,560 | €76,380 | +€54,820 | +254% |
| Current portion of amounts payable after more than one year | 42 | €11,070 | €11,682 | +€613 | +5.5% |
| Trade debts | 44 | €852 | €7,127 | +€6,275 | +737% |
| Suppliers | 440/4 | €852 | €7,127 | +€6,275 | +737% |
| Taxes, remuneration and social security | 45 | €2,914 | €9,970 | +€7,056 | +242% |
| Taxes | 450/3 | €2,914 | €8,274 | +€5,360 | +184% |
| Remuneration and social security | 454/9 | €0 | €1,695 | +€1,695 | |
| Other amounts payable | 47/48 | €6,725 | €47,601 | +€40,877 | +608% |
| Remuneration, social security and pensions | 62 | €23,400 | €34,697 | +€11,297 | +48.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,244 | €12,888 | -€4,357 | -25.3% |
| Other operating charges | 640/8 | €159 | €285 | +€126 | +79.7% |
| Gross operating margin | 9900 | €44,681 | €80,215 | +€35,535 | +79.5% |
| Operating profit (loss) | 9901 | €3,878 | €32,345 | +€28,468 | +734% |
| Financial income | 75/76B | €4 | €181 | +€177 | +4,244% |
| Recurring financial income | 75 | €4 | €181 | +€177 | +4,244% |
| Financial charges | 65/66B | €555 | €2,766 | +€2,211 | +398% |
| Recurring financial charges | 65 | €555 | €2,766 | +€2,211 | +398% |
| Profit (loss) for the period before taxes | 9903 | €3,327 | €29,761 | +€26,434 | +795% |
| Income taxes | 67/77 | €804 | €8,316 | +€7,511 | +934% |
| Profit (loss) for the period | 9904 | €2,522 | €21,445 | +€18,923 | +750% |
| Profit (loss) for the period to be appropriated | 9905 | €2,522 | €21,445 | +€18,923 | +750% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.