FRANCON DENTAL: 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.
FRANCON DENTAL
Largest movements
- Receivables within one year +€36,091
up €36,091 (+4280.5%), from €843 to €36,934
of which Other amounts receivable: +€36,934
- Intangible fixed assets -€21,200
down €21,200 (-33.6%), from €63,077 to €41,877
- Deferred charges and accrued income -€5,123
down €5,123 (-83.7%), from €6,120 to €997
- Other debts +€64,037
up €64,037 (+156.3%), from €40,963 to €105,000
- Profit (loss) carried forward -€51,456
down €51,456 (-39.8%), from €129,157 to €77,701
- Tax, wage and social debts -€4,089
down €4,089 (-57.9%), from €7,059 to €2,970
- Gross operating margin +€19,306
up €19,306 (+23.8%), from €81,274 to €100,580
- Taxes +€7,794
up €7,794 (+52.0%), from €14,997 to €22,791
- Other operating charges +€1,110
up €1,110 (+1809.5%), from €61 to €1,171
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 | €179,179 | €188,320 | +€9,142 | +5.1% |
| Fixed assets | 21/28 | €70,882 | €47,903 | -€22,979 | -32.4% |
| Intangible fixed assets | 21 | €63,077 | €41,877 | -€21,200 | -33.6% |
| Tangible fixed assets | 22/27 | €7,805 | €6,026 | -€1,779 | -22.8% |
| Plant, machinery and equipment | 23 | €2,129 | €1,025 | -€1,104 | -51.8% |
| Furniture and vehicles | 24 | €968 | €770 | -€198 | -20.4% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Other tangible fixed assets | 26 | €4,707 | €4,230 | -€477 | -10.1% |
| Current assets | 29/58 | €108,296 | €140,417 | +€32,121 | +29.7% |
| Amounts receivable within one year | 40/41 | €843 | €36,934 | +€36,091 | +4280.5% |
| Trade receivables | 40 | €843 | - | -€843 | |
| Other amounts receivable | 41 | - | €36,934 | +€36,934 | |
| Cash at bank and in hand | 54/58 | €101,333 | €102,486 | +€1,153 | +1.1% |
| Deferred charges and accrued income | 490/1 | €6,120 | €997 | -€5,123 | -83.7% |
| Total equity and liabilities | 10/49 | €179,179 | €188,320 | +€9,142 | +5.1% |
| Equity | 10/15 | €131,157 | €79,701 | -€51,456 | -39.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | - | -€2,000 | |
| Issued capital | 100 | €2,000 | - | -€2,000 | |
| Profit (loss) carried forward | 14 | €129,157 | €77,701 | -€51,456 | -39.8% |
| Amounts payable | 17/49 | €48,021 | €108,619 | +€60,598 | +126.2% |
| Amounts payable within one year | 42/48 | €48,021 | €108,619 | +€60,598 | +126.2% |
| Trade debts | 44 | - | €649 | +€649 | |
| Suppliers | 440/4 | - | €649 | +€649 | |
| Taxes, remuneration and social security | 45 | €7,059 | €2,970 | -€4,089 | -57.9% |
| Taxes | 450/3 | €7,059 | €2,970 | -€4,089 | -57.9% |
| Other amounts payable | 47/48 | €40,963 | €105,000 | +€64,037 | +156.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,808 | €22,979 | +€171 | +0.7% |
| Other operating charges | 640/8 | €61 | €1,171 | +€1,110 | +1809.5% |
| Gross operating margin | 9900 | €81,274 | €100,580 | +€19,306 | +23.8% |
| Operating profit (loss) | 9901 | €58,405 | €76,430 | +€18,025 | +30.9% |
| Financial income | 75/76B | €0 | €19 | +€19 | +191700.0% |
| Recurring financial income | 75 | €0 | €19 | +€19 | +191700.0% |
| Financial charges | 65/66B | €96 | €114 | +€18 | +18.9% |
| Recurring financial charges | 65 | €96 | €114 | +€18 | +18.9% |
| Profit (loss) for the period before taxes | 9903 | €58,309 | €76,335 | +€18,026 | +30.9% |
| Income taxes | 67/77 | €14,997 | €22,791 | +€7,794 | +52.0% |
| Profit (loss) for the period | 9904 | €43,312 | €53,544 | +€10,232 | +23.6% |
| Profit (loss) for the period to be appropriated | 9905 | €43,312 | €53,544 | +€10,232 | +23.6% |
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 11 October 2026 via checked.be.