FRANKLY !: 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.
FRANKLY !
Largest movements
- Cash -€11,844
down €11,844 (-65.0%), from €18,217 to €6,373
mainly Net result for the year (-€21,281) and Accrued charges and deferred income (-€2,936)
- Receivables within one year -€4,692
down €4,692 (-66.9%), from €7,010 to €2,318
- Profit (loss) carried forward -€21,281
down €21,281 (-31.6%), from -€67,362 to -€88,643
- Other debts +€8,311
up €8,311 (+32.4%), from €25,660 to €33,971
- Accrued charges and deferred income -€2,936
down €2,936 (-84.8%), from €3,463 to €527
- Tax, wage and social debts -€1,588
down €1,588 (-33.8%), from €4,704 to €3,116
of which Taxes: -€1,607
- Trade debts +€1,029
up €1,029 (+107%), from €961 to €1,989
- Gross operating margin +€26,092
up €26,092 (+57.0%), from -€45,807 to -€19,715
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 | €26,386 | €9,921 | -€16,465 | -62.4% |
| Fixed assets | 21/28 | €1,159 | €1,230 | +€71 | +6.1% |
| Tangible fixed assets | 22/27 | €1,085 | €1,155 | +€71 | +6.5% |
| Furniture and vehicles | 24 | €1,085 | €1,155 | +€71 | +6.5% |
| Financial fixed assets | 28 | €75 | €75 | = | 0.0% |
| Current assets | 29/58 | €25,227 | €8,691 | -€16,536 | -65.6% |
| Amounts receivable within one year | 40/41 | €7,010 | €2,318 | -€4,692 | -66.9% |
| Trade receivables | 40 | €7,010 | €2,318 | -€4,692 | -66.9% |
| Cash at bank and in hand | 54/58 | €18,217 | €6,373 | -€11,844 | -65.0% |
| Total equity and liabilities | 10/49 | €26,386 | €9,921 | -€16,465 | -62.4% |
| Equity | 10/15 | -€8,402 | -€29,683 | -€21,281 | -253% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €52,760 | €52,760 | = | 0.0% |
| 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 | €50,900 | €50,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€67,362 | -€88,643 | -€21,281 | -31.6% |
| Amounts payable | 17/49 | €34,788 | €39,603 | +€4,815 | +13.8% |
| Amounts payable within one year | 42/48 | €31,325 | €39,077 | +€7,751 | +24.7% |
| Trade debts | 44 | €961 | €1,989 | +€1,029 | +107% |
| Suppliers | 440/4 | €961 | €1,989 | +€1,029 | +107% |
| Taxes, remuneration and social security | 45 | €4,704 | €3,116 | -€1,588 | -33.8% |
| Taxes | 450/3 | €1,891 | €284 | -€1,607 | -85.0% |
| Remuneration and social security | 454/9 | €2,814 | €2,833 | +€19 | +0.7% |
| Other amounts payable | 47/48 | €25,660 | €33,971 | +€8,311 | +32.4% |
| Accrued charges and deferred income | 492/3 | €3,463 | €527 | -€2,936 | -84.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €506 | €705 | +€199 | +39.4% |
| Other operating charges | 640/8 | €835 | €815 | -€19 | -2.3% |
| Gross operating margin | 9900 | -€45,807 | -€19,715 | +€26,092 | +57.0% |
| Operating profit (loss) | 9901 | -€47,147 | -€21,236 | +€25,912 | +55.0% |
| Financial charges | 65/66B | €70 | €45 | -€25 | -35.3% |
| Recurring financial charges | 65 | €70 | €45 | -€25 | -35.3% |
| Profit (loss) for the period before taxes | 9903 | -€47,217 | -€21,281 | +€25,936 | +54.9% |
| Profit (loss) for the period | 9904 | -€47,217 | -€21,281 | +€25,936 | +54.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€47,217 | -€21,281 | +€25,936 | +54.9% |
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 21 October 2026 via checked.be.