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
- Cash +€24,374
up €24,374 (+248%), from €9,815 to €34,190
mainly Net result for the year (+€19,684) and Tax, wage and social debts (+€7,598)
- Receivables within one year +€1,452
up €1,452 (+2.7%), from €53,677 to €55,129
of which Trade receivables: +€1,280
- Reserves +€19,684
up €19,684 (+42.0%), from €46,896 to €66,580
of which Distributable reserves: +€19,684
- Tax, wage and social debts +€7,598
up €7,598 (+173%), from €4,398 to €11,996
- Trade debts -€1,335
no longer reported in 2025 (was €1,335)
- Gross operating margin +€16,439
up €16,439 (+171%), from €9,617 to €26,056
- Taxes +€3,470
up €3,470 (+81.4%), from €4,263 to €7,733
- Depreciation -€1,513
down €1,513 (-84.8%), from €1,785 to €272
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 | €69,602 | €95,549 | +€25,947 | +37.3% |
| Fixed assets | 21/28 | €4,623 | €4,351 | -€272 | -5.9% |
| Tangible fixed assets | 22/27 | €4,623 | €4,351 | -€272 | -5.9% |
| Land and buildings | 22 | €4,623 | €4,351 | -€272 | -5.9% |
| Current assets | 29/58 | €64,979 | €91,198 | +€26,219 | +40.3% |
| Stocks and contracts in progress | 3 | €1,487 | €1,880 | +€393 | +26.4% |
| Stocks | 30/36 | €1,487 | €1,880 | +€393 | +26.4% |
| Amounts receivable within one year | 40/41 | €53,677 | €55,129 | +€1,452 | +2.7% |
| Trade receivables | 40 | €1,096 | €2,376 | +€1,280 | +117% |
| Other amounts receivable | 41 | €52,581 | €52,753 | +€172 | +0.3% |
| Cash at bank and in hand | 54/58 | €9,815 | €34,190 | +€24,374 | +248% |
| Total equity and liabilities | 10/49 | €69,602 | €95,549 | +€25,947 | +37.3% |
| Equity | 10/15 | €63,870 | €83,554 | +€19,684 | +30.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €46,896 | €66,580 | +€19,684 | +42.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €45,036 | €64,720 | +€19,684 | +43.7% |
| Profit (loss) carried forward | 14 | €4,573 | €4,573 | = | 0.0% |
| Amounts payable | 17/49 | €5,732 | €11,996 | +€6,263 | +109% |
| Amounts payable within one year | 42/48 | €5,732 | €11,996 | +€6,263 | +109% |
| Trade debts | 44 | €1,335 | - | -€1,335 | |
| Suppliers | 440/4 | €1,335 | - | -€1,335 | |
| Taxes, remuneration and social security | 45 | €4,398 | €11,996 | +€7,598 | +173% |
| Taxes | 450/3 | €4,398 | €11,996 | +€7,598 | +173% |
| Non-recurring operating income | 76A | - | €8,145 | +€8,145 | |
| Remuneration, social security and pensions | 62 | €221 | - | -€221 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,785 | €272 | -€1,513 | -84.8% |
| Other operating charges | 640/8 | €1,036 | €927 | -€108 | -10.5% |
| Gross operating margin | 9900 | €9,617 | €26,056 | +€16,439 | +171% |
| Operating profit (loss) | 9901 | €6,576 | €24,857 | +€18,281 | +278% |
| Financial income | 75/76B | €2,835 | €2,779 | -€56 | -2.0% |
| Recurring financial income | 75 | €2,835 | €2,779 | -€56 | -2.0% |
| Financial charges | 65/66B | €111 | €219 | +€108 | +98.0% |
| Recurring financial charges | 65 | €111 | €219 | +€108 | +98.0% |
| Profit (loss) for the period before taxes | 9903 | €9,300 | €27,417 | +€18,117 | +195% |
| Income taxes | 67/77 | €4,263 | €7,733 | +€3,470 | +81.4% |
| Profit (loss) for the period | 9904 | €5,038 | €19,684 | +€14,646 | +291% |
| Profit (loss) for the period to be appropriated | 9905 | €5,038 | €19,684 | +€14,646 | +291% |
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 15 October 2026 via checked.be.