FranCORE: 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.
FranCORE
Largest movements
- Cash +€70,376
up €70,376 (+38.4%), from €183,401 to €253,777
mainly Other debts (+€136,984) and Net result for the year (+€94,600)
- Receivables within one year -€47,375
down €47,375 (-70.7%), from €66,966 to €19,591
of which Other amounts receivable: -€32,569
- Receivables after one year -€37,000
down €37,000 (-100.0%), from €37,000 to €0
- Tangible fixed assets +€9,831
up €9,831 (+225.4%), from €4,362 to €14,193
of which Furniture and vehicles: +€8,336
- Reserves -€150,300
down €150,300 (-54.2%), from €277,493 to €127,193
- Other debts +€136,984
up €136,984, from €0 to €136,984
- Tax, wage and social debts +€5,794
up €5,794 (+44.8%), from €12,919 to €18,714
- Trade debts +€3,113
up €3,113 (+597.5%), from €521 to €3,634
- Gross operating margin +€6,641
up €6,641 (+5.6%), from €119,540 to €126,180
- Financial income -€6,355
down €6,355 (-100.0%), from €6,355 to €0
- Depreciation +€1,309
up €1,309 (+42.4%), from €3,083 to €4,392
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 | €291,990 | €287,560 | -€4,430 | -1.5% |
| Fixed assets | 21/28 | €4,362 | €14,193 | +€9,831 | +225.4% |
| Tangible fixed assets | 22/27 | €4,362 | €14,193 | +€9,831 | +225.4% |
| Plant, machinery and equipment | 23 | €2,767 | €4,262 | +€1,495 | +54.0% |
| Furniture and vehicles | 24 | €1,594 | €9,930 | +€8,336 | +522.8% |
| Current assets | 29/58 | €287,628 | €273,368 | -€14,260 | -5.0% |
| Amounts receivable after more than one year | 29 | €37,000 | €0 | -€37,000 | -100.0% |
| Other amounts receivable | 291 | €37,000 | €0 | -€37,000 | -100.0% |
| Amounts receivable within one year | 40/41 | €66,966 | €19,591 | -€47,375 | -70.7% |
| Trade receivables | 40 | €34,397 | €19,591 | -€14,806 | -43.0% |
| Other amounts receivable | 41 | €32,569 | €0 | -€32,569 | -100.0% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €183,401 | €253,777 | +€70,376 | +38.4% |
| Deferred charges and accrued income | 490/1 | €261 | €0 | -€261 | -100.0% |
| Total equity and liabilities | 10/49 | €291,990 | €287,560 | -€4,430 | -1.5% |
| Equity | 10/15 | €278,528 | €128,228 | -€150,300 | -54.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €277,493 | €127,193 | -€150,300 | -54.2% |
| Distributable reserves | 133 | €277,493 | €127,193 | -€150,300 | -54.2% |
| Profit (loss) carried forward | 14 | €36 | €36 | +€0 | +1.0% |
| Amounts payable | 17/49 | €13,462 | €159,332 | +€145,870 | +1083.6% |
| Amounts payable within one year | 42/48 | €13,440 | €159,332 | +€145,892 | +1085.5% |
| Trade debts | 44 | €521 | €3,634 | +€3,113 | +597.5% |
| Suppliers | 440/4 | €521 | €3,634 | +€3,113 | +597.5% |
| Taxes, remuneration and social security | 45 | €12,919 | €18,714 | +€5,794 | +44.8% |
| Taxes | 450/3 | €12,919 | €18,714 | +€5,794 | +44.8% |
| Other amounts payable | 47/48 | €0 | €136,984 | +€136,984 | |
| Accrued charges and deferred income | 492/3 | €21 | €0 | -€21 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,083 | €4,392 | +€1,309 | +42.4% |
| Other operating charges | 640/8 | €1,573 | €1,082 | -€491 | -31.2% |
| Gross operating margin | 9900 | €119,540 | €126,180 | +€6,641 | +5.6% |
| Operating profit (loss) | 9901 | €114,883 | €120,706 | +€5,823 | +5.1% |
| Financial income | 75/76B | €6,355 | €0 | -€6,355 | -100.0% |
| Recurring financial income | 75 | €6,355 | €0 | -€6,355 | -100.0% |
| Financial charges | 65/66B | €906 | €812 | -€94 | -10.3% |
| Recurring financial charges | 65 | €906 | €812 | -€94 | -10.3% |
| Profit (loss) for the period before taxes | 9903 | €120,332 | €119,894 | -€438 | -0.4% |
| Income taxes | 67/77 | €26,039 | €25,294 | -€745 | -2.9% |
| Profit (loss) for the period | 9904 | €94,294 | €94,600 | +€307 | +0.3% |
| Profit (loss) for the period to be appropriated | 9905 | €94,294 | €94,600 | +€307 | +0.3% |
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 9 October 2026 via checked.be.