FRANCORUM CONSULTING: 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.
FRANCORUM CONSULTING
Largest movements
- Tangible fixed assets -€75,032
down €75,032 (-87.1%), from €86,096 to €11,065
of which Land and buildings: -€74,269
- Receivables within one year +€21,545
up €21,545 (+56.8%), from €37,930 to €59,475
of which Other amounts receivable: +€15,821
- Financial fixed assets +€11,234
up €11,234 (+1,904%), from €590 to €11,824
- Cash +€8,446
new in 2025: €8,446
mainly Investment in fixed assets (net) (+€59,403) and Other debts (+€37,244)
- Debts after one year -€60,010
down €60,010 (-100%), from €60,010 to €0
- Other debts +€37,244
new in 2025: €37,244
- Current portion of long-term debt -€12,667
no longer reported in 2025 (was €12,667)
- Trade debts +€5,685
up €5,685 (+43.2%), from €13,150 to €18,835
- Profit (loss) carried forward -€4,972
down €4,972 (-61.8%), from €8,043 to €3,072
- Gross operating margin +€24,722
up €24,722 (+95.1%), from €25,998 to €50,720
- Taxes +€11,251
up €11,251 (+487%), from €2,313 to €13,564
- Financial charges -€3,725
down €3,725 (-86.6%), from €4,302 to €576
- Depreciation -€759
down €759 (-14.7%), from €5,153 to €4,395
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.
Derived cash bridge
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 | €124,787 | €91,080 | -€33,707 | -27.0% |
| Fixed assets | 21/28 | €86,686 | €22,889 | -€63,798 | -73.6% |
| Tangible fixed assets | 22/27 | €86,096 | €11,065 | -€75,032 | -87.1% |
| Land and buildings | 22 | €81,920 | €7,651 | -€74,269 | -90.7% |
| Furniture and vehicles | 24 | €4,176 | €3,414 | -€762 | -18.3% |
| Financial fixed assets | 28 | €590 | €11,824 | +€11,234 | +1,904% |
| Current assets | 29/58 | €38,101 | €68,191 | +€30,090 | +79.0% |
| Amounts receivable within one year | 40/41 | €37,930 | €59,475 | +€21,545 | +56.8% |
| Trade receivables | 40 | €24,800 | €30,525 | +€5,725 | +23.1% |
| Other amounts receivable | 41 | €13,130 | €28,950 | +€15,821 | +120% |
| Cash at bank and in hand | 54/58 | - | €8,446 | +€8,446 | |
| Deferred charges and accrued income | 490/1 | €171 | €270 | +€99 | +57.9% |
| Total equity and liabilities | 10/49 | €124,787 | €91,080 | -€33,707 | -27.0% |
| Equity | 10/15 | €28,043 | €23,072 | -€4,972 | -17.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,043 | €3,072 | -€4,972 | -61.8% |
| Amounts payable | 17/49 | €96,744 | €68,008 | -€28,736 | -29.7% |
| Amounts payable after more than one year | 17 | €60,010 | €0 | -€60,010 | -100% |
| Financial debts | 170/4 | €60,010 | €0 | -€60,010 | -100% |
| Amounts payable within one year | 42/48 | €36,734 | €68,008 | +€31,274 | +85.1% |
| Current portion of amounts payable after more than one year | 42 | €12,667 | - | -€12,667 | |
| Financial debts | 43 | €3,462 | - | -€3,462 | |
| Credit institutions | 430/8 | €3,462 | - | -€3,462 | |
| Trade debts | 44 | €13,150 | €18,835 | +€5,685 | +43.2% |
| Suppliers | 440/4 | €13,150 | €18,835 | +€5,685 | +43.2% |
| Taxes, remuneration and social security | 45 | €7,455 | €11,929 | +€4,475 | +60.0% |
| Taxes | 450/3 | €7,455 | €11,929 | +€4,475 | +60.0% |
| Other amounts payable | 47/48 | - | €37,244 | +€37,244 | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,153 | €4,395 | -€759 | -14.7% |
| Other operating charges | 640/8 | €1,683 | €1,256 | -€427 | -25.4% |
| Gross operating margin | 9900 | €25,998 | €50,720 | +€24,722 | +95.1% |
| Operating profit (loss) | 9901 | €19,162 | €45,069 | +€25,907 | +135% |
| Financial income | 75/76B | €903 | €1,279 | +€376 | +41.6% |
| Recurring financial income | 75 | €903 | €1,279 | +€376 | +41.6% |
| Financial charges | 65/66B | €4,302 | €576 | -€3,725 | -86.6% |
| Recurring financial charges | 65 | €4,302 | €576 | -€3,725 | -86.6% |
| Profit (loss) for the period before taxes | 9903 | €15,763 | €45,772 | +€30,009 | +190% |
| Income taxes | 67/77 | €2,313 | €13,564 | +€11,251 | +487% |
| Profit (loss) for the period | 9904 | €13,451 | €32,208 | +€18,758 | +139% |
| Profit (loss) for the period to be appropriated | 9905 | €13,451 | €32,208 | +€18,758 | +139% |
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 14 October 2026 via checked.be.