FRANKEN: 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.
FRANKEN
Largest movements
- Receivables within one year +€14,561
up €14,561 (+12.3%), from €118,470 to €133,032
of which Other amounts receivable: +€67,779
- Cash -€9,619
down €9,619 (-67.5%), from €14,249 to €4,630
mainly Receivables within one year (-€14,561) and Contributions, distributions and other (-€9,954)
- Tangible fixed assets -€5,655
down €5,655 (-32.8%), from €17,241 to €11,586
of which Leasing and similar rights: -€5,449
- Deferred charges and accrued income +€1,671
up €1,671 (+84.5%), from €1,979 to €3,650
- Other debts +€8,855
up €8,855 (+1472.6%), from €601 to €9,456
- Debts after one year -€5,047
down €5,047 (-37.3%), from €13,528 to €8,481
- Gross operating margin +€7,551
up €7,551 (+115.0%), from €6,565 to €14,116
- Taxes +€2,181
up €2,181 (+806.6%), from €270 to €2,452
- Financial income +€1,140
up €1,140 (+23.3%), from €4,891 to €6,031
- Financial charges -€506
down €506 (-39.6%), from €1,276 to €770
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 | €151,939 | €152,897 | +€959 | +0.6% |
| Fixed assets | 21/28 | €17,241 | €11,586 | -€5,655 | -32.8% |
| Tangible fixed assets | 22/27 | €17,241 | €11,586 | -€5,655 | -32.8% |
| Plant, machinery and equipment | 23 | €770 | €563 | -€206 | -26.8% |
| Leasing and similar rights | 25 | €16,472 | €11,023 | -€5,449 | -33.1% |
| Current assets | 29/58 | €134,697 | €141,311 | +€6,614 | +4.9% |
| Amounts receivable within one year | 40/41 | €118,470 | €133,032 | +€14,561 | +12.3% |
| Trade receivables | 40 | €56,241 | €3,023 | -€53,218 | -94.6% |
| Other amounts receivable | 41 | €62,229 | €130,008 | +€67,779 | +108.9% |
| Cash at bank and in hand | 54/58 | €14,249 | €4,630 | -€9,619 | -67.5% |
| Deferred charges and accrued income | 490/1 | €1,979 | €3,650 | +€1,671 | +84.5% |
| Total equity and liabilities | 10/49 | €151,939 | €152,897 | +€959 | +0.6% |
| Equity | 10/15 | €119,713 | €119,459 | -€255 | -0.2% |
| Contributions | 10/11 | €12,395 | €12,395 | = | 0.0% |
| Reserves | 13 | €107,319 | €107,064 | -€255 | -0.2% |
| Distributable reserves | 133 | €107,319 | €107,064 | -€255 | -0.2% |
| Amounts payable | 17/49 | €32,225 | €33,439 | +€1,213 | +3.8% |
| Amounts payable after more than one year | 17 | €13,528 | €8,481 | -€5,047 | -37.3% |
| Financial debts | 170/4 | €13,528 | €8,481 | -€5,047 | -37.3% |
| Amounts payable within one year | 42/48 | €18,697 | €24,958 | +€6,260 | +33.5% |
| Current portion of amounts payable after more than one year | 42 | €4,803 | €4,268 | -€535 | -11.1% |
| Trade debts | 44 | €8,965 | €8,014 | -€952 | -10.6% |
| Suppliers | 440/4 | €8,965 | €8,014 | -€952 | -10.6% |
| Taxes, remuneration and social security | 45 | €4,328 | €3,220 | -€1,108 | -25.6% |
| Taxes | 450/3 | €528 | €3,220 | +€2,692 | +509.7% |
| Remuneration and social security | 454/9 | €3,800 | - | -€3,800 | |
| Other amounts payable | 47/48 | €601 | €9,456 | +€8,855 | +1472.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,655 | €5,655 | -€0 | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €122 | +€122 | |
| Other operating charges | 640/8 | €1,313 | €1,448 | +€136 | +10.4% |
| Gross operating margin | 9900 | €6,565 | €14,116 | +€7,551 | +115.0% |
| Operating profit (loss) | 9901 | -€403 | €6,890 | +€7,293 | |
| Financial income | 75/76B | €4,891 | €6,031 | +€1,140 | +23.3% |
| Recurring financial income | 75 | €4,891 | €6,031 | +€1,140 | +23.3% |
| Financial charges | 65/66B | €1,276 | €770 | -€506 | -39.6% |
| Recurring financial charges | 65 | €1,276 | €770 | -€506 | -39.6% |
| Profit (loss) for the period before taxes | 9903 | €3,211 | €12,151 | +€8,939 | +278.4% |
| Income taxes | 67/77 | €270 | €2,452 | +€2,181 | +806.6% |
| Profit (loss) for the period | 9904 | €2,941 | €9,699 | +€6,758 | +229.8% |
| Profit (loss) for the period to be appropriated | 9905 | €2,941 | €9,699 | +€6,758 | +229.8% |
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 9 October 2026 via checked.be.