FRANCOM: 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.
FRANCOM
Largest movements
- Cash +€18,646
up €18,646 (+184.4%), from €10,114 to €28,759
mainly Receivables within one year (+€15,310) and Depreciation (+€14,631)
- Receivables within one year -€15,310
down €15,310 (-100.0%), from €15,310 to €0
- Tangible fixed assets -€12,349
down €12,349 (-43.3%), from €28,522 to €16,173
of which Furniture and vehicles: -€14,593
- Other debts -€20,875
down €20,875 (-69.7%), from €29,964 to €9,089
- Profit (loss) carried forward +€10,494
up €10,494 (+7.6%), from -€138,470 to -€127,976
- Tax, wage and social debts +€2,373
up €2,373 (+93.3%), from €2,545 to €4,918
- Trade debts -€624
down €624 (-70.1%), from €890 to €266
- Gross operating margin +€10,824
up €10,824 (+62.8%), from €17,229 to €28,053
- Other operating charges +€1,088
up €1,088 (+90.9%), from €1,196 to €2,284
- Depreciation -€502
down €502 (-3.3%), from €15,132 to €14,631
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 | €55,388 | €46,756 | -€8,632 | -15.6% |
| Fixed assets | 21/28 | €28,522 | €16,173 | -€12,349 | -43.3% |
| Tangible fixed assets | 22/27 | €28,522 | €16,173 | -€12,349 | -43.3% |
| Plant, machinery and equipment | 23 | €16 | €2,260 | +€2,244 | +14303.6% |
| Furniture and vehicles | 24 | €28,506 | €13,913 | -€14,593 | -51.2% |
| Current assets | 29/58 | €26,866 | €30,583 | +€3,717 | +13.8% |
| Amounts receivable within one year | 40/41 | €15,310 | €0 | -€15,310 | -100.0% |
| Trade receivables | 40 | €15,310 | €0 | -€15,310 | -100.0% |
| Cash at bank and in hand | 54/58 | €10,114 | €28,759 | +€18,646 | +184.4% |
| Deferred charges and accrued income | 490/1 | €1,442 | €1,823 | +€381 | +26.4% |
| Total equity and liabilities | 10/49 | €55,388 | €46,756 | -€8,632 | -15.6% |
| Equity | 10/15 | -€118,010 | -€107,516 | +€10,494 | +8.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100.0% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100.0% |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | -€138,470 | -€127,976 | +€10,494 | +7.6% |
| Amounts payable | 17/49 | €173,399 | €154,273 | -€19,126 | -11.0% |
| Amounts payable after more than one year | 17 | €140,000 | €140,000 | = | 0.0% |
| Financial debts | 170/4 | €140,000 | €140,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €33,399 | €14,273 | -€19,126 | -57.3% |
| Trade debts | 44 | €890 | €266 | -€624 | -70.1% |
| Suppliers | 440/4 | €890 | €266 | -€624 | -70.1% |
| Taxes, remuneration and social security | 45 | €2,545 | €4,918 | +€2,373 | +93.3% |
| Taxes | 450/3 | €2,545 | €4,918 | +€2,373 | +93.3% |
| Other amounts payable | 47/48 | €29,964 | €9,089 | -€20,875 | -69.7% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,132 | €14,631 | -€502 | -3.3% |
| Other operating charges | 640/8 | €1,196 | €2,284 | +€1,088 | +90.9% |
| Gross operating margin | 9900 | €17,229 | €28,053 | +€10,824 | +62.8% |
| Operating profit (loss) | 9901 | €901 | €11,139 | +€10,238 | +1136.9% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €418 | €436 | +€19 | +4.5% |
| Recurring financial charges | 65 | €418 | €436 | +€19 | +4.5% |
| Profit (loss) for the period before taxes | 9903 | €483 | €10,702 | +€10,219 | +2116.0% |
| Income taxes | 67/77 | €220 | €208 | -€11 | -5.2% |
| Profit (loss) for the period | 9904 | €263 | €10,494 | +€10,231 | +3888.1% |
| Profit (loss) for the period to be appropriated | 9905 | €263 | €10,494 | +€10,231 | +3888.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.