FrankJones: 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.
FrankJones
Largest movements
- Receivables within one year -€63,768
down €63,768 (-38.2%), from €167,130 to €103,362
of which Other amounts receivable: -€47,149
- Cash +€56,194
up €56,194 (+11,500%), from €489 to €56,683
mainly Receivables within one year (+€63,768) and Net result for the year (+€55,874)
- Tangible fixed assets -€20,248
down €20,248 (-22.0%), from €92,133 to €71,885
of which Furniture and vehicles: -€20,075
- Debts after one year -€20,474
down €20,474 (-33.8%), from €60,522 to €40,047
- Current portion of long-term debt +€12,406
up €12,406 (+44.2%), from €28,068 to €40,474
- Profit (loss) carried forward -€12,126
down €12,126 (-64.5%), from €18,787 to €6,662
- Tax, wage and social debts -€11,951
down €11,951 (-19.1%), from €62,672 to €50,721
- Trade debts +€4,668
up €4,668 (+5.2%), from €89,392 to €94,060
- Gross operating margin -€44,804
down €44,804 (-28.5%), from €157,260 to €112,456
- Taxes -€12,778
down €12,778 (-40.1%), from €31,875 to €19,097
- Depreciation +€3,271
up €3,271 (+14.9%), from €21,924 to €25,195
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 | €261,441 | €233,964 | -€27,477 | -10.5% |
| Fixed assets | 21/28 | €92,133 | €71,885 | -€20,248 | -22.0% |
| Tangible fixed assets | 22/27 | €92,133 | €71,885 | -€20,248 | -22.0% |
| Plant, machinery and equipment | 23 | €405 | €232 | -€173 | -42.6% |
| Furniture and vehicles | 24 | €90,228 | €70,152 | -€20,075 | -22.2% |
| Other tangible fixed assets | 26 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €169,308 | €162,079 | -€7,229 | -4.3% |
| Amounts receivable within one year | 40/41 | €167,130 | €103,362 | -€63,768 | -38.2% |
| Trade receivables | 40 | €32,270 | €15,651 | -€16,619 | -51.5% |
| Other amounts receivable | 41 | €134,860 | €87,711 | -€47,149 | -35.0% |
| Cash at bank and in hand | 54/58 | €489 | €56,683 | +€56,194 | +11,500% |
| Deferred charges and accrued income | 490/1 | €1,690 | €2,035 | +€345 | +20.4% |
| Total equity and liabilities | 10/49 | €261,441 | €233,964 | -€27,477 | -10.5% |
| Equity | 10/15 | €20,787 | €8,662 | -€12,126 | -58.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,787 | €6,662 | -€12,126 | -64.5% |
| Amounts payable | 17/49 | €240,654 | €225,303 | -€15,351 | -6.4% |
| Amounts payable after more than one year | 17 | €60,522 | €40,047 | -€20,474 | -33.8% |
| Financial debts | 170/4 | €60,522 | €40,047 | -€20,474 | -33.8% |
| Amounts payable within one year | 42/48 | €180,132 | €185,255 | +€5,123 | +2.8% |
| Current portion of amounts payable after more than one year | 42 | €28,068 | €40,474 | +€12,406 | +44.2% |
| Trade debts | 44 | €89,392 | €94,060 | +€4,668 | +5.2% |
| Suppliers | 440/4 | €89,392 | €94,060 | +€4,668 | +5.2% |
| Taxes, remuneration and social security | 45 | €62,672 | €50,721 | -€11,951 | -19.1% |
| Taxes | 450/3 | €62,672 | €50,721 | -€11,951 | -19.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,924 | €25,195 | +€3,271 | +14.9% |
| Other operating charges | 640/8 | €10,508 | €9,378 | -€1,130 | -10.8% |
| Gross operating margin | 9900 | €157,260 | €112,456 | -€44,804 | -28.5% |
| Operating profit (loss) | 9901 | €124,828 | €77,883 | -€46,944 | -37.6% |
| Financial income | 75/76B | €1,361 | €426 | -€935 | -68.7% |
| Recurring financial income | 75 | €1,361 | €426 | -€935 | -68.7% |
| Financial charges | 65/66B | €4,700 | €3,338 | -€1,362 | -29.0% |
| Recurring financial charges | 65 | €4,700 | €3,338 | -€1,362 | -29.0% |
| Profit (loss) for the period before taxes | 9903 | €121,489 | €74,971 | -€46,518 | -38.3% |
| Income taxes | 67/77 | €31,875 | €19,097 | -€12,778 | -40.1% |
| Profit (loss) for the period | 9904 | €89,614 | €55,874 | -€33,739 | -37.6% |
| Profit (loss) for the period to be appropriated | 9905 | €89,614 | €55,874 | -€33,739 | -37.6% |
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 20 October 2026 via checked.be.