FranKa: 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.
FranKa
Largest movements
- Cash +€23,994
up €23,994 (+493.9%), from €4,858 to €28,851
mainly Receivables within one year (+€14,459) and Other debts (+€11,766)
- Receivables within one year -€14,459
down €14,459 (-96.4%), from €14,993 to €535
of which Trade receivables: -€10,635
- Tangible fixed assets +€9,032
up €9,032 (+2121.8%), from €426 to €9,458
of which Furniture and vehicles: +€9,197
- Deferred charges and accrued income +€1,088
up €1,088 (+462.3%), from €235 to €1,323
- Other debts +€11,766
up €11,766 (+218.5%), from €5,386 to €17,152
- Accrued charges and deferred income +€6,030
up €6,030 (+80.5%), from €7,488 to €13,518
- Tax, wage and social debts +€1,326
up €1,326 (+1300.1%), from €102 to €1,428
- Gross operating margin +€3,769
up €3,769 (+460.7%), from €818 to €4,587
- Write-downs +€1,850
new in 2025: €1,850
- Depreciation +€1,399
up €1,399 (+405.3%), from €345 to €1,744
- Financial income -€929
down €929 (-90.0%), from €1,032 to €103
of which Non-recurring financial income: -€689
- Taxes +€122
up €122 (+171.8%), from €71 to €193
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 | €20,512 | €40,167 | +€19,655 | +95.8% |
| Fixed assets | 21/28 | €426 | €9,458 | +€9,032 | +2121.8% |
| Tangible fixed assets | 22/27 | €426 | €9,458 | +€9,032 | +2121.8% |
| Plant, machinery and equipment | 23 | €426 | €261 | -€164 | -38.6% |
| Furniture and vehicles | 24 | - | €9,197 | +€9,197 | |
| Current assets | 29/58 | €20,086 | €30,709 | +€10,623 | +52.9% |
| Amounts receivable within one year | 40/41 | €14,993 | €535 | -€14,459 | -96.4% |
| Trade receivables | 40 | €11,170 | €535 | -€10,635 | -95.2% |
| Other amounts receivable | 41 | €3,823 | €0 | -€3,823 | -100.0% |
| Cash at bank and in hand | 54/58 | €4,858 | €28,851 | +€23,994 | +493.9% |
| Deferred charges and accrued income | 490/1 | €235 | €1,323 | +€1,088 | +462.3% |
| Total equity and liabilities | 10/49 | €20,512 | €40,167 | +€19,655 | +95.8% |
| Equity | 10/15 | €6,788 | €6,920 | +€132 | +1.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €2,562 | €2,562 | = | 0.0% |
| Distributable reserves | 133 | €2,562 | €2,562 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,974 | -€1,842 | +€132 | +6.7% |
| Amounts payable | 17/49 | €13,724 | €33,247 | +€19,523 | +142.3% |
| Amounts payable within one year | 42/48 | €6,236 | €19,729 | +€13,492 | +216.4% |
| Trade debts | 44 | €748 | €1,149 | +€400 | +53.5% |
| Suppliers | 440/4 | €748 | €1,149 | +€400 | +53.5% |
| Taxes, remuneration and social security | 45 | €102 | €1,428 | +€1,326 | +1300.1% |
| Taxes | 450/3 | €102 | €1,428 | +€1,326 | +1300.1% |
| Other amounts payable | 47/48 | €5,386 | €17,152 | +€11,766 | +218.5% |
| Accrued charges and deferred income | 492/3 | €7,488 | €13,518 | +€6,030 | +80.5% |
| Non-recurring operating income | 76A | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €345 | €1,744 | +€1,399 | +405.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,850 | +€1,850 | |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €818 | €4,587 | +€3,769 | +460.7% |
| Operating profit (loss) | 9901 | -€32 | €473 | +€505 | |
| Financial income | 75/76B | €1,032 | €103 | -€929 | -90.0% |
| Recurring financial income | 75 | €344 | €103 | -€240 | -70.0% |
| Non-recurring financial income | 76B | €689 | - | -€689 | |
| Financial charges | 65/66B | €305 | €251 | -€53 | -17.5% |
| Recurring financial charges | 65 | €305 | €251 | -€53 | -17.5% |
| Profit (loss) for the period before taxes | 9903 | €695 | €325 | -€370 | -53.3% |
| Income taxes | 67/77 | €71 | €193 | +€122 | +171.8% |
| Profit (loss) for the period | 9904 | €624 | €132 | -€492 | -78.8% |
| Profit (loss) for the period to be appropriated | 9905 | €624 | €132 | -€492 | -78.8% |
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 11 October 2026 via checked.be.