FRANIJIMMO: 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.
FRANIJIMMO
Largest movements
- Financial fixed assets -€1,289
down €1,289 (-24.4%), from €5,275 to €3,986
- Profit (loss) carried forward -€6,143
down €6,143 (-3.2%), from -€192,867 to -€199,010
- Trade debts +€2,000
up €2,000 (+60.5%), from €3,307 to €5,307
- Accrued charges and deferred income +€1,902
up €1,902 (+22.7%), from €8,385 to €10,287
- Tax, wage and social debts +€815
up €815 (+100.0%), from €815 to €1,630
- Gross operating margin -€2,825
down €2,825 (-43.4%), from €6,503 to €3,678
- Depreciation -€1,422
down €1,422 (-70.1%), from €2,028 to €606
- Other operating charges +€193
up €193 (+3.1%), from €6,158 to €6,351
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 | €64,723 | €63,297 | -€1,425 | -2.2% |
| Fixed assets | 21/28 | €61,940 | €60,045 | -€1,895 | -3.1% |
| Tangible fixed assets | 22/27 | €56,665 | €56,059 | -€606 | -1.1% |
| Land and buildings | 22 | €51,140 | €50,761 | -€379 | -0.7% |
| Plant, machinery and equipment | 23 | €5,526 | €5,299 | -€227 | -4.1% |
| Financial fixed assets | 28 | €5,275 | €3,986 | -€1,289 | -24.4% |
| Current assets | 29/58 | €2,783 | €3,252 | +€469 | +16.9% |
| Cash at bank and in hand | 54/58 | €1,283 | €1,241 | -€41 | -3.2% |
| Deferred charges and accrued income | 490/1 | €1,500 | €2,011 | +€511 | +34.1% |
| Total equity and liabilities | 10/49 | €64,723 | €63,297 | -€1,425 | -2.2% |
| Equity | 10/15 | -€29,667 | -€35,810 | -€6,143 | -20.7% |
| Contributions | 10/11 | €112,000 | €112,000 | = | 0.0% |
| Capital | 10 | €112,000 | €112,000 | = | 0.0% |
| Issued capital | 100 | €112,000 | €112,000 | = | 0.0% |
| Reserves | 13 | €51,200 | €51,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €11,200 | €11,200 | = | 0.0% |
| Legal reserve | 130 | €11,200 | €11,200 | = | 0.0% |
| Distributable reserves | 133 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€192,867 | -€199,010 | -€6,143 | -3.2% |
| Amounts payable | 17/49 | €94,389 | €99,107 | +€4,718 | +5.0% |
| Amounts payable within one year | 42/48 | €86,004 | €88,820 | +€2,816 | +3.3% |
| Trade debts | 44 | €3,307 | €5,307 | +€2,000 | +60.5% |
| Suppliers | 440/4 | €3,307 | €5,307 | +€2,000 | +60.5% |
| Taxes, remuneration and social security | 45 | €815 | €1,630 | +€815 | +100.0% |
| Taxes | 450/3 | €815 | €1,630 | +€815 | +100.0% |
| Other amounts payable | 47/48 | €81,882 | €81,882 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €8,385 | €10,287 | +€1,902 | +22.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,028 | €606 | -€1,422 | -70.1% |
| Other operating charges | 640/8 | €6,158 | €6,351 | +€193 | +3.1% |
| Gross operating margin | 9900 | €6,503 | €3,678 | -€2,825 | -43.4% |
| Operating profit (loss) | 9901 | -€1,683 | -€3,280 | -€1,596 | -94.8% |
| Financial income | 75/76B | €0 | €7 | +€7 | +9075.0% |
| Recurring financial income | 75 | €0 | €7 | +€7 | +9075.0% |
| Financial charges | 65/66B | €2,895 | €2,871 | -€24 | -0.8% |
| Recurring financial charges | 65 | €2,895 | €2,871 | -€24 | -0.8% |
| Profit (loss) for the period before taxes | 9903 | -€4,578 | -€6,143 | -€1,565 | -34.2% |
| Profit (loss) for the period | 9904 | -€4,578 | -€6,143 | -€1,565 | -34.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,578 | -€6,143 | -€1,565 | -34.2% |
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 30 September 2026 via checked.be.