FRANKK: what changed
Two fiscal 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.
FRANKK
Largest movements
- Cash +€43,043
up €43,043 (+123.5%), from €34,866 to €77,908
mainly Net result for the year (+€66,561) and Depreciation (+€8,467)
- Receivables within one year +€12,229
up €12,229 (+10.1%), from €120,828 to €133,057
of which Other amounts receivable: +€12,636
- Tangible fixed assets -€7,094
down €7,094 (-3.9%), from €180,492 to €173,398
of which Land and buildings: -€5,704
- Reserves +€301,560
up €301,560 (+15871.6%), from €1,900 to €303,460
of which Distributable reserves: +€301,560
- Profit (loss) carried forward -€234,999
down €234,999 (-100.0%), from €234,999 to €0
- Debts after one year -€13,035
down €13,035 (-31.5%), from €41,385 to €28,350
of which Financial debts: -€14,535
- Gross operating margin -€28,008
down €28,008 (-21.5%), from €130,127 to €102,119
- Other operating charges -€21,521
down €21,521 (-92.1%), from €23,380 to €1,859
- Taxes +€13,921
up €13,921 (+106.3%), from €13,101 to €27,023
- Financial income +€6,770
up €6,770 (+10029.0%), from €68 to €6,837
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 | €337,386 | €384,974 | +€47,587 | +14.1% |
| Fixed assets | 21/28 | €180,492 | €173,398 | -€7,094 | -3.9% |
| Tangible fixed assets | 22/27 | €180,492 | €173,398 | -€7,094 | -3.9% |
| Land and buildings | 22 | €149,825 | €144,121 | -€5,704 | -3.8% |
| Plant, machinery and equipment | 23 | €1,392 | €854 | -€538 | -38.7% |
| Furniture and vehicles | 24 | €5,864 | €5,012 | -€852 | -14.5% |
| Other tangible fixed assets | 26 | €23,411 | €23,411 | = | 0.0% |
| Current assets | 29/58 | €156,895 | €211,576 | +€54,681 | +34.9% |
| Stocks and contracts in progress | 3 | €823 | €0 | -€823 | -100.0% |
| Stocks | 30/36 | €823 | €0 | -€823 | -100.0% |
| Amounts receivable within one year | 40/41 | €120,828 | €133,057 | +€12,229 | +10.1% |
| Trade receivables | 40 | €407 | €0 | -€407 | -100.0% |
| Other amounts receivable | 41 | €120,421 | €133,057 | +€12,636 | +10.5% |
| Cash at bank and in hand | 54/58 | €34,866 | €77,908 | +€43,043 | +123.5% |
| Deferred charges and accrued income | 490/1 | €378 | €611 | +€233 | +61.8% |
| Total equity and liabilities | 10/49 | €337,386 | €384,974 | +€47,587 | +14.1% |
| Equity | 10/15 | €255,491 | €322,052 | +€66,561 | +26.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,900 | €303,460 | +€301,560 | +15871.6% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Distributable reserves | 133 | - | €301,560 | +€301,560 | |
| Profit (loss) carried forward | 14 | €234,999 | €0 | -€234,999 | -100.0% |
| Amounts payable | 17/49 | €81,895 | €62,922 | -€18,973 | -23.2% |
| Amounts payable after more than one year | 17 | €41,385 | €28,350 | -€13,035 | -31.5% |
| Financial debts | 170/4 | €41,385 | €26,850 | -€14,535 | -35.1% |
| Other amounts payable | 178/9 | - | €1,500 | +€1,500 | |
| Amounts payable within one year | 42/48 | €40,510 | €34,060 | -€6,451 | -15.9% |
| Current portion of amounts payable after more than one year | 42 | €16,011 | €14,535 | -€1,476 | -9.2% |
| Trade debts | 44 | €6,558 | €4,183 | -€2,375 | -36.2% |
| Suppliers | 440/4 | €6,558 | €4,183 | -€2,375 | -36.2% |
| Taxes, remuneration and social security | 45 | €17,941 | €15,342 | -€2,599 | -14.5% |
| Taxes | 450/3 | €14,344 | €15,342 | +€997 | +7.0% |
| Remuneration and social security | 454/9 | €3,597 | €0 | -€3,597 | -100.0% |
| Accrued charges and deferred income | 492/3 | - | €513 | +€513 | |
| Non-recurring operating income | 76A | €37,769 | €0 | -€37,769 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,088 | €8,467 | +€380 | +4.7% |
| Other operating charges | 640/8 | €23,380 | €1,859 | -€21,521 | -92.1% |
| Gross operating margin | 9900 | €130,127 | €102,119 | -€28,008 | -21.5% |
| Operating profit (loss) | 9901 | €98,659 | €91,793 | -€6,866 | -7.0% |
| Financial income | 75/76B | €68 | €6,837 | +€6,770 | +10029.0% |
| Recurring financial income | 75 | €68 | €6,837 | +€6,770 | +10029.0% |
| Financial charges | 65/66B | €4,158 | €5,047 | +€889 | +21.4% |
| Recurring financial charges | 65 | €4,158 | €5,047 | +€889 | +21.4% |
| Profit (loss) for the period before taxes | 9903 | €94,569 | €93,583 | -€986 | -1.0% |
| Income taxes | 67/77 | €13,101 | €27,023 | +€13,921 | +106.3% |
| Profit (loss) for the period | 9904 | €81,468 | €66,561 | -€14,907 | -18.3% |
| Profit (loss) for the period to be appropriated | 9905 | €81,468 | €66,561 | -€14,907 | -18.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.