FRANIEK: 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.
What changed
FRANIEK
NACE 56.112, Limited-service restaurants, excluding mobile food services
financial year 31-12-2025 compared with 31-12-2024filed annual accounts (NBB)
Net result for the year
€180,729
31-12-2024 · €72,984+€107,745
Equity
€1.2m
31-12-2024 · €970,511+€180,729
Cash
€189,428
31-12-2024 · €168,962+€20,467
Balance sheet total
€2.4m
31-12-2024 · €2.4m+€65,487
Largest movements
Assets
- Receivables within one year +€237,491
up €237,491 (+29.0%), from €819,045 to €1.1m
of which Other amounts receivable: +€236,918
- Tangible fixed assets -€187,850
down €187,850 (-18.0%), from €1.0m to €852,997
of which Plant, machinery and equipment: -€170,163
- Current investments -€27,495
down €27,495 (-11.2%), from €244,825 to €217,330
Equity and liabilities
- Reserves +€180,729
up €180,729 (+19.9%), from €908,537 to €1.1m
of which Distributable reserves: +€180,729
- Debts after one year -€107,299
down €107,299 (-18.2%), from €591,174 to €483,874
Income statement
- Gross operating margin +€205,195
up €205,195 (+12.1%), from €1.7m to €1.9m
- Taxes +€85,671
up €85,671 (+1,027%), from €8,338 to €94,009
- Depreciation +€29,433
up €29,433 (+17.9%), from €164,434 to €193,868
- Staff costs -€20,504
down €20,504 (-1.5%), from €1.4m to €1.4m
From the 31-12-2024 result to the 31-12-2025 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.
Result 31-12-2024
€72,984
Gross operating margin
+€205,195
Staff costs
+€20,504
Depreciation
-€29,433
Other operating charges
-€791
Other operating items
+€33
Financial income
+€3,672
Financial charges
-€5,764
Taxes
-€85,671
Result 31-12-2025
€180,729
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
Derived from the 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€103,978
Investment
+€21,478
Financing
-€104,989
Cash 31-12-2024
€168,962
From operations (derived)
+€103,978
Net result for the year
+€180,729
Depreciation
+€193,868
Stocks and contracts
-€6,824
Receivables within one year
-€237,491
Deferred charges and accrued income
-€16,051
Trade debts
-€21,174
Tax, wage and social debts
+€15,410
Other debts
+€174
Accrued charges and deferred income
-€4,662
Investment (derived)
+€21,478
Investment in fixed assets (net)
-€6,018
Current investments
+€27,495
Financing
-€104,989
Debts after one year
-€107,299
Current portion of long-term debt
+€2,846
Short-term financial debts
-€536
Cash 31-12-2025
€189,428
brings cash intakes cash out
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,363,446 | €2,428,934 | +€65,487 | +2.8% |
| Fixed assets | 21/28 | €1,041,500 | €853,651 | -€187,850 | -18.0% |
| Tangible fixed assets | 22/27 | €1,040,847 | €852,997 | -€187,850 | -18.0% |
| Plant, machinery and equipment | 23 | €989,061 | €818,898 | -€170,163 | -17.2% |
| Furniture and vehicles | 24 | €34,086 | €19,851 | -€14,234 | -41.8% |
| Other tangible fixed assets | 26 | €17,700 | €14,247 | -€3,453 | -19.5% |
| Financial fixed assets | 28 | €654 | €654 | = | 0.0% |
| Current assets | 29/58 | €1,321,946 | €1,575,283 | +€253,337 | +19.2% |
| Stocks and contracts in progress | 3 | €27,837 | €34,660 | +€6,824 | +24.5% |
| Stocks | 30/36 | €27,837 | €34,660 | +€6,824 | +24.5% |
| Amounts receivable within one year | 40/41 | €819,045 | €1,056,536 | +€237,491 | +29.0% |
| Trade receivables | 40 | €8,889 | €9,462 | +€573 | +6.4% |
| Other amounts receivable | 41 | €810,157 | €1,047,074 | +€236,918 | +29.2% |
| Current investments | 50/53 | €244,825 | €217,330 | -€27,495 | -11.2% |
| Cash at bank and in hand | 54/58 | €168,962 | €189,428 | +€20,467 | +12.1% |
| Deferred charges and accrued income | 490/1 | €61,277 | €77,329 | +€16,051 | +26.2% |
| Total equity and liabilities | 10/49 | €2,363,446 | €2,428,934 | +€65,487 | +2.8% |
| Equity | 10/15 | €970,511 | €1,151,239 | +€180,729 | +18.6% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €908,537 | €1,089,266 | +€180,729 | +19.9% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,197 | €6,197 | = | 0.0% |
| Distributable reserves | 133 | €902,340 | €1,083,068 | +€180,729 | +20.0% |
| Amounts payable | 17/49 | €1,392,936 | €1,277,694 | -€115,241 | -8.3% |
| Amounts payable after more than one year | 17 | €591,174 | €483,874 | -€107,299 | -18.2% |
| Financial debts | 170/4 | €591,174 | €483,874 | -€107,299 | -18.2% |
| Amounts payable within one year | 42/48 | €795,772 | €792,491 | -€3,280 | -0.4% |
| Current portion of amounts payable after more than one year | 42 | €104,453 | €107,299 | +€2,846 | +2.7% |
| Financial debts | 43 | €1,060 | €524 | -€536 | -50.6% |
| Credit institutions | 430/8 | €1,060 | €524 | -€536 | -50.6% |
| Trade debts | 44 | €445,118 | €423,943 | -€21,174 | -4.8% |
| Suppliers | 440/4 | €445,118 | €423,943 | -€21,174 | -4.8% |
| Taxes, remuneration and social security | 45 | €226,712 | €242,122 | +€15,410 | +6.8% |
| Taxes | 450/3 | €32,282 | €57,965 | +€25,683 | +79.6% |
| Remuneration and social security | 454/9 | €194,430 | €184,157 | -€10,273 | -5.3% |
| Other amounts payable | 47/48 | €18,429 | €18,603 | +€174 | +0.9% |
| Accrued charges and deferred income | 492/3 | €5,990 | €1,329 | -€4,662 | -77.8% |
| Non-recurring operating income | 76A | €5,475 | - | -€5,475 | |
| Remuneration, social security and pensions | 62 | €1,412,484 | €1,391,980 | -€20,504 | -1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €164,434 | €193,868 | +€29,433 | +17.9% |
| Other operating charges | 640/8 | €13,901 | €14,691 | +€791 | +5.7% |
| Non-recurring operating charges | 66A | €33 | - | -€33 | |
| Gross operating margin | 9900 | €1,692,768 | €1,897,962 | +€205,195 | +12.1% |
| Operating profit (loss) | 9901 | €101,916 | €297,424 | +€195,508 | +192% |
| Financial income | 75/76B | €18,346 | €22,018 | +€3,672 | +20.0% |
| Recurring financial income | 75 | €18,346 | €22,018 | +€3,672 | +20.0% |
| Financial charges | 65/66B | €38,940 | €44,704 | +€5,764 | +14.8% |
| Recurring financial charges | 65 | €38,940 | €44,704 | +€5,764 | +14.8% |
| Profit (loss) for the period before taxes | 9903 | €81,322 | €274,737 | +€193,415 | +238% |
| Income taxes | 67/77 | €8,338 | €94,009 | +€85,671 | +1,027% |
| Profit (loss) for the period | 9904 | €72,984 | €180,729 | +€107,745 | +148% |
| Profit (loss) for the period to be appropriated | 9905 | €72,984 | €180,729 | +€107,745 | +148% |
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.