Franklin SL Consult: what changed
What changed
Franklin SL Consult
NACE 47.761, Retail sale of flowers, plants, seeds and fertilisers
filed annual accounts (NBB)
Net result for the year
€99,819
2024 · €17,809+€82,010
Equity
€623,867
2024 · €524,048+€99,819
Cash
€23,193
2024 · €2,419+€20,774
Balance sheet total
€2.8m
2024 · €2.1m+€694,981
Largest movements
Assets
- Receivables within one year +€1.1m
up €1.1m (+140%), from €757,281 to €1.8m
of which Trade receivables: +€1.1m
- Stocks and contracts -€368,785
down €368,785 (-59.6%), from €618,926 to €250,141
Equity and liabilities
- Trade debts +€296,023
up €296,023 (+143%), from €207,438 to €503,460
- Debts after one year +€262,406
up €262,406 (+66.6%), from €393,947 to €656,353
of which Financial debts: +€262,406
- Reserves +€99,800
up €99,800 (+19.6%), from €508,800 to €608,600
Income statement
- Gross operating margin +€143,937
up €143,937 (+79.1%), from €181,878 to €325,814
- Taxes +€30,543
up €30,543 (+480%), from €6,369 to €36,912
- Staff costs +€15,559
up €15,559 (+21.5%), from €72,340 to €87,899
- Financial charges +€9,137
up €9,137 (+34.2%), from €26,682 to €35,819
- Depreciation +€4,212
up €4,212 (+7.0%), from €60,057 to €64,269
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€17,809
Gross operating margin
+€143,937
Staff costs
-€15,559
Depreciation
-€4,212
Other operating charges
+€1,252
Financial income
-€3,728
Financial charges
-€9,137
Taxes
-€30,543
Result 2025
€99,819
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€210,503
Investment
-€51,938
Financing
+€283,214
Cash 2024
€2,419
From operations (derived)
-€210,503
Net result for the year
+€99,819
Depreciation
+€64,269
Stocks and contracts
+€368,785
Receivables within one year
-€1.1m
Deferred charges and accrued income
+€6,517
Trade debts
+€296,023
Tax, wage and social debts
+€1,950
Other debts
+€13,975
Investment (derived)
-€51,938
Investment in fixed assets (net)
-€51,938
Financing
+€283,214
Debts after one year
+€262,406
Current portion of long-term debt
+€808
Short-term financial debts
+€20,000
Cash 2025
€23,193
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,139,668 | €2,834,649 | +€694,981 | +32.5% |
| Fixed assets | 21/28 | €754,147 | €741,816 | -€12,331 | -1.6% |
| Tangible fixed assets | 22/27 | €754,147 | €741,816 | -€12,331 | -1.6% |
| Land and buildings | 22 | €595,292 | €571,034 | -€24,258 | -4.1% |
| Plant, machinery and equipment | 23 | €8,434 | €2,975 | -€5,459 | -64.7% |
| Furniture and vehicles | 24 | €17,545 | €34,286 | +€16,741 | +95.4% |
| Other tangible fixed assets | 26 | €132,875 | €133,521 | +€645 | +0.5% |
| Current assets | 29/58 | €1,385,521 | €2,092,833 | +€707,312 | +51.1% |
| Stocks and contracts in progress | 3 | €618,926 | €250,141 | -€368,785 | -59.6% |
| Stocks | 30/36 | €618,926 | €250,141 | -€368,785 | -59.6% |
| Amounts receivable within one year | 40/41 | €757,281 | €1,819,122 | +€1.1m | +140% |
| Trade receivables | 40 | €670,132 | €1,773,064 | +€1.1m | +165% |
| Other amounts receivable | 41 | €87,149 | €46,058 | -€41,092 | -47.2% |
| Cash at bank and in hand | 54/58 | €2,419 | €23,193 | +€20,774 | +859% |
| Deferred charges and accrued income | 490/1 | €6,895 | €377 | -€6,517 | -94.5% |
| Total equity and liabilities | 10/49 | €2,139,668 | €2,834,649 | +€694,981 | +32.5% |
| Equity | 10/15 | €524,048 | €623,867 | +€99,819 | +19.0% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €508,800 | €608,600 | +€99,800 | +19.6% |
| Distributable reserves | 133 | €508,800 | €608,600 | +€99,800 | +19.6% |
| Profit (loss) carried forward | 14 | €988 | €1,007 | +€19 | +1.9% |
| Amounts payable | 17/49 | €1,615,620 | €2,210,782 | +€595,162 | +36.8% |
| Amounts payable after more than one year | 17 | €393,947 | €656,353 | +€262,406 | +66.6% |
| Financial debts | 170/4 | €392,177 | €654,583 | +€262,406 | +66.9% |
| Other amounts payable | 178/9 | €1,770 | €1,770 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,221,674 | €1,554,429 | +€332,756 | +27.2% |
| Current portion of amounts payable after more than one year | 42 | €36,786 | €37,594 | +€808 | +2.2% |
| Financial debts | 43 | €30,000 | €50,000 | +€20,000 | +66.7% |
| Credit institutions | 430/8 | €30,000 | €50,000 | +€20,000 | +66.7% |
| Trade debts | 44 | €207,438 | €503,460 | +€296,023 | +143% |
| Suppliers | 440/4 | €207,438 | €503,460 | +€296,023 | +143% |
| Taxes, remuneration and social security | 45 | €15,373 | €17,323 | +€1,950 | +12.7% |
| Taxes | 450/3 | €3,097 | €4,500 | +€1,403 | +45.3% |
| Remuneration and social security | 454/9 | €12,276 | €12,823 | +€547 | +4.5% |
| Other amounts payable | 47/48 | €932,077 | €946,052 | +€13,975 | +1.5% |
| Remuneration, social security and pensions | 62 | €72,340 | €87,899 | +€15,559 | +21.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,057 | €64,269 | +€4,212 | +7.0% |
| Other operating charges | 640/8 | €4,346 | €3,094 | -€1,252 | -28.8% |
| Gross operating margin | 9900 | €181,878 | €325,814 | +€143,937 | +79.1% |
| Operating profit (loss) | 9901 | €45,134 | €170,552 | +€125,418 | +278% |
| Financial income | 75/76B | €5,726 | €1,998 | -€3,728 | -65.1% |
| Recurring financial income | 75 | €5,726 | €1,998 | -€3,728 | -65.1% |
| Financial charges | 65/66B | €26,682 | €35,819 | +€9,137 | +34.2% |
| Recurring financial charges | 65 | €26,682 | €35,819 | +€9,137 | +34.2% |
| Profit (loss) for the period before taxes | 9903 | €24,178 | €136,732 | +€112,553 | +466% |
| Income taxes | 67/77 | €6,369 | €36,912 | +€30,543 | +480% |
| Profit (loss) for the period | 9904 | €17,809 | €99,819 | +€82,010 | +460% |
| Profit (loss) for the period to be appropriated | 9905 | €17,809 | €99,819 | +€82,010 | +460% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.