FRANCOLUTIONS: 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.
FRANCOLUTIONS
Largest movements
- Cash +€43,475
up €43,475 (+114.5%), from €37,981 to €81,456
mainly Net result for the year (+€56,231) and Tax, wage and social debts (+€7,316)
- Receivables within one year +€19,658
up €19,658 (+429.9%), from €4,572 to €24,230
of which Trade receivables: +€18,124
- Profit (loss) carried forward +€56,231
up €56,231 (+119.7%), from €46,962 to €103,193
- Tax, wage and social debts +€7,316
up €7,316 (+261.6%), from €2,796 to €10,112
- Other debts -€2,032
no longer reported in 2025 (was €2,032)
- Trade debts +€1,297
up €1,297 (+410.1%), from €316 to €1,614
- Gross operating margin +€29,693
up €29,693 (+68.9%), from €43,067 to €72,760
- Taxes +€5,959
up €5,959 (+64.0%), from €9,308 to €15,267
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 | €52,628 | €115,459 | +€62,831 | +119.4% |
| Fixed assets | 21/28 | €1,405 | €1,038 | -€367 | -26.1% |
| Tangible fixed assets | 22/27 | €805 | €438 | -€367 | -45.6% |
| Furniture and vehicles | 24 | €805 | €438 | -€367 | -45.6% |
| Financial fixed assets | 28 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €51,222 | €114,421 | +€63,198 | +123.4% |
| Amounts receivable within one year | 40/41 | €4,572 | €24,230 | +€19,658 | +429.9% |
| Trade receivables | 40 | €3,830 | €21,954 | +€18,124 | +473.2% |
| Other amounts receivable | 41 | €742 | €2,277 | +€1,534 | +206.7% |
| Current investments | 50/53 | €8,495 | €8,495 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €37,981 | €81,456 | +€43,475 | +114.5% |
| Deferred charges and accrued income | 490/1 | €174 | €240 | +€66 | +37.7% |
| Total equity and liabilities | 10/49 | €52,628 | €115,459 | +€62,831 | +119.4% |
| Equity | 10/15 | €47,462 | €103,693 | +€56,231 | +118.5% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,962 | €103,193 | +€56,231 | +119.7% |
| Amounts payable | 17/49 | €5,166 | €11,766 | +€6,600 | +127.8% |
| Amounts payable within one year | 42/48 | €5,145 | €11,726 | +€6,581 | +127.9% |
| Trade debts | 44 | €316 | €1,614 | +€1,297 | +410.1% |
| Suppliers | 440/4 | €316 | €1,614 | +€1,297 | +410.1% |
| Taxes, remuneration and social security | 45 | €2,796 | €10,112 | +€7,316 | +261.6% |
| Taxes | 450/3 | €2,796 | €10,112 | +€7,316 | +261.6% |
| Other amounts payable | 47/48 | €2,032 | - | -€2,032 | |
| Accrued charges and deferred income | 492/3 | €21 | €40 | +€19 | +91.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €296 | €367 | +€71 | +24.1% |
| Other operating charges | 640/8 | €344 | €184 | -€160 | -46.5% |
| Gross operating margin | 9900 | €43,067 | €72,760 | +€29,693 | +68.9% |
| Operating profit (loss) | 9901 | €42,427 | €72,209 | +€29,782 | +70.2% |
| Financial income | 75/76B | €153 | €313 | +€161 | +105.3% |
| Recurring financial income | 75 | €153 | €313 | +€161 | +105.3% |
| Financial charges | 65/66B | €1,284 | €1,024 | -€260 | -20.2% |
| Recurring financial charges | 65 | €1,284 | €1,024 | -€260 | -20.2% |
| Profit (loss) for the period before taxes | 9903 | €41,296 | €71,498 | +€30,202 | +73.1% |
| Income taxes | 67/77 | €9,308 | €15,267 | +€5,959 | +64.0% |
| Profit (loss) for the period | 9904 | €31,988 | €56,231 | +€24,243 | +75.8% |
| Profit (loss) for the period to be appropriated | 9905 | €31,988 | €56,231 | +€24,243 | +75.8% |
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 29 September 2026 via checked.be.