FRANK - ENTERPRISES: 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.
FRANK - ENTERPRISES
Largest movements
- Receivables within one year +€3,552
new in 2025: €3,552
- Deferred charges and accrued income +€1,750
up €1,750 (+3.6%), from €48,725 to €50,475
- Profit (loss) carried forward +€4,914
up €4,914 (+10.6%), from -€46,371 to -€41,457
- Trade debts -€1,128
no longer reported in 2025 (was €1,128)
- Gross operating margin +€3,026
up €3,026 (+81.8%), from €3,700 to €6,726
- Other operating charges -€866
down €866 (-32.9%), from €2,633 to €1,767
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 | €91,371 | €95,948 | +€4,577 | +5.0% |
| Fixed assets | 21/28 | €40,438 | €40,438 | = | 0.0% |
| Tangible fixed assets | 22/27 | €40,438 | €40,438 | = | 0.0% |
| Land and buildings | 22 | €40,438 | €40,438 | = | 0.0% |
| Current assets | 29/58 | €50,933 | €55,510 | +€4,577 | +9.0% |
| Amounts receivable within one year | 40/41 | - | €3,552 | +€3,552 | |
| Other amounts receivable | 41 | - | €3,552 | +€3,552 | |
| Cash at bank and in hand | 54/58 | €2,208 | €1,483 | -€725 | -32.8% |
| Deferred charges and accrued income | 490/1 | €48,725 | €50,475 | +€1,750 | +3.6% |
| Total equity and liabilities | 10/49 | €91,371 | €95,948 | +€4,577 | +5.0% |
| Equity | 10/15 | €15,603 | €20,516 | +€4,914 | +31.5% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,371 | -€41,457 | +€4,914 | +10.6% |
| Amounts payable | 17/49 | €75,768 | €75,432 | -€337 | -0.4% |
| Amounts payable within one year | 42/48 | €74,996 | €73,868 | -€1,128 | -1.5% |
| Trade debts | 44 | €1,128 | - | -€1,128 | |
| Suppliers | 440/4 | €1,128 | - | -€1,128 | |
| Other amounts payable | 47/48 | €73,868 | €73,868 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €772 | €1,563 | +€792 | +103% |
| Non-recurring operating income | 76A | - | €726 | +€726 | |
| Other operating charges | 640/8 | €2,633 | €1,767 | -€866 | -32.9% |
| Gross operating margin | 9900 | €3,700 | €6,726 | +€3,026 | +81.8% |
| Operating profit (loss) | 9901 | €1,067 | €4,959 | +€3,892 | +365% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €1,022 | €4,914 | +€3,892 | +381% |
| Profit (loss) for the period | 9904 | €1,022 | €4,914 | +€3,892 | +381% |
| Profit (loss) for the period to be appropriated | 9905 | €1,022 | €4,914 | +€3,892 | +381% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.