FRANKLER: 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.
FRANKLER
Largest movements
- Receivables within one year -€9,789
down €9,789 (-73.3%), from €13,347 to €3,558
of which Trade receivables: -€12,089
- Cash +€4,593
up €4,593 (+333%), from €1,378 to €5,971
mainly Receivables within one year (+€9,789) and Depreciation (+€1,446)
- Tangible fixed assets -€1,446
down €1,446 (-34.5%), from €4,185 to €2,739
- Profit (loss) carried forward -€5,031
down €5,031 (-48.3%), from €10,413 to €5,383
- Tax, wage and social debts -€2,822
down €2,822 (-97.3%), from €2,900 to €77
- Other debts +€1,204
up €1,204 (+44.2%), from €2,723 to €3,926
- Gross operating margin +€3,172
up €3,172, from -€138 to €3,034
- Other operating charges -€748
down €748 (-60.8%), from €1,230 to €482
- Taxes +€357
up €357, from -€157 to €200
- Financial charges -€95
down €95 (-63.7%), from €149 to €54
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 | €19,036 | €12,387 | -€6,649 | -34.9% |
| Fixed assets | 21/28 | €4,185 | €2,739 | -€1,446 | -34.5% |
| Tangible fixed assets | 22/27 | €4,185 | €2,739 | -€1,446 | -34.5% |
| Furniture and vehicles | 24 | €4,185 | €2,739 | -€1,446 | -34.5% |
| Current assets | 29/58 | €14,850 | €9,647 | -€5,203 | -35.0% |
| Amounts receivable within one year | 40/41 | €13,347 | €3,558 | -€9,789 | -73.3% |
| Trade receivables | 40 | €12,347 | €258 | -€12,089 | -97.9% |
| Other amounts receivable | 41 | €1,000 | €3,300 | +€2,300 | +230% |
| Cash at bank and in hand | 54/58 | €1,378 | €5,971 | +€4,593 | +333% |
| Deferred charges and accrued income | 490/1 | €125 | €118 | -€7 | -5.5% |
| Total equity and liabilities | 10/49 | €19,036 | €12,387 | -€6,649 | -34.9% |
| Equity | 10/15 | €13,413 | €8,383 | -€5,031 | -37.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,413 | €5,383 | -€5,031 | -48.3% |
| Amounts payable | 17/49 | €5,622 | €4,004 | -€1,619 | -28.8% |
| Amounts payable within one year | 42/48 | €5,622 | €4,004 | -€1,619 | -28.8% |
| Taxes, remuneration and social security | 45 | €2,900 | €77 | -€2,822 | -97.3% |
| Taxes | 450/3 | €2,900 | €77 | -€2,822 | -97.3% |
| Other amounts payable | 47/48 | €2,723 | €3,926 | +€1,204 | +44.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,446 | €1,446 | = | 0.0% |
| Other operating charges | 640/8 | €1,230 | €482 | -€748 | -60.8% |
| Gross operating margin | 9900 | -€138 | €3,034 | +€3,172 | |
| Operating profit (loss) | 9901 | -€2,814 | €1,106 | +€3,920 | |
| Financial charges | 65/66B | €149 | €54 | -€95 | -63.7% |
| Recurring financial charges | 65 | €149 | €54 | -€95 | -63.7% |
| Profit (loss) for the period before taxes | 9903 | -€2,963 | €1,052 | +€4,014 | |
| Income taxes | 67/77 | -€157 | €200 | +€357 | |
| Profit (loss) for the period | 9904 | -€2,806 | €852 | +€3,658 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,806 | €852 | +€3,658 |
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 29 October 2026 via checked.be.