FRANKRI: 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.
FRANKRI
Largest movements
- Tangible fixed assets -€7,425
down €7,425 (-12.7%), from €58,243 to €50,818
of which Furniture and vehicles: -€7,425
- Receivables within one year +€2,500
up €2,500, from €0 to €2,500
of which Trade receivables: +€2,500
- Stocks and contracts -€1,000
down €1,000 (-100%), from €1,000 to €0
- Other debts -€11,423
down €11,423 (-13.4%), from €85,130 to €73,707
- Tax, wage and social debts +€3,725
up €3,725 (+877%), from €425 to €4,150
- Profit (loss) carried forward +€2,277
up €2,277 (+2.0%), from -€111,643 to -€109,366
- Financial income +€12,141
new in 2025: €12,141
of which Financial income: +€12,141
- Gross operating margin -€4,876
down €4,876 (-1,093%), from -€446 to -€5,322
- Write-downs +€1,000
new in 2025: €1,000
- Depreciation -€825
down €825 (-100%), from €825 to €0
- Other operating charges +€295
up €295 (+9.5%), from €3,108 to €3,403
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 | €59,763 | €53,880 | -€5,883 | -9.8% |
| Fixed assets | 21/28 | €58,243 | €50,818 | -€7,425 | -12.7% |
| Tangible fixed assets | 22/27 | €58,243 | €50,818 | -€7,425 | -12.7% |
| Land and buildings | 22 | €50,818 | €50,818 | = | 0.0% |
| Furniture and vehicles | 24 | €7,425 | €0 | -€7,425 | -100% |
| Current assets | 29/58 | €1,520 | €3,062 | +€1,542 | +101% |
| Stocks and contracts in progress | 3 | €1,000 | €0 | -€1,000 | -100% |
| Stocks | 30/36 | €1,000 | €0 | -€1,000 | -100% |
| Amounts receivable within one year | 40/41 | €0 | €2,500 | +€2,500 | |
| Trade receivables | 40 | - | €2,500 | +€2,500 | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €520 | €562 | +€42 | +8.0% |
| Total equity and liabilities | 10/49 | €59,763 | €53,880 | -€5,883 | -9.8% |
| Equity | 10/15 | -€27,975 | -€25,698 | +€2,277 | +8.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €21,669 | €21,669 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,161 | €1,161 | = | 0.0% |
| Legal reserve | 130 | €1,161 | €1,161 | = | 0.0% |
| Distributable reserves | 133 | €20,508 | €20,508 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€111,643 | -€109,366 | +€2,277 | +2.0% |
| Amounts payable | 17/49 | €87,738 | €79,578 | -€8,160 | -9.3% |
| Amounts payable within one year | 42/48 | €87,738 | €79,578 | -€8,160 | -9.3% |
| Trade debts | 44 | €2,183 | €1,721 | -€462 | -21.2% |
| Suppliers | 440/4 | €2,183 | €1,721 | -€462 | -21.2% |
| Taxes, remuneration and social security | 45 | €425 | €4,150 | +€3,725 | +877% |
| Taxes | 450/3 | €425 | €4,150 | +€3,725 | +877% |
| Other amounts payable | 47/48 | €85,130 | €73,707 | -€11,423 | -13.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €825 | €0 | -€825 | -100% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,000 | +€1,000 | |
| Other operating charges | 640/8 | €3,108 | €3,403 | +€295 | +9.5% |
| Gross operating margin | 9900 | -€446 | -€5,322 | -€4,876 | -1,093% |
| Operating profit (loss) | 9901 | -€4,379 | -€9,725 | -€5,345 | -122% |
| Financial income | 75/76B | - | €12,141 | +€12,141 | |
| Recurring financial income | 75 | - | €12,141 | +€12,141 | |
| Non-recurring financial income | 76B | - | €12,141 | +€12,141 | |
| Financial charges | 65/66B | €144 | €139 | -€5 | -3.3% |
| Recurring financial charges | 65 | €144 | €139 | -€5 | -3.3% |
| Profit (loss) for the period before taxes | 9903 | -€4,523 | €2,277 | +€6,800 | |
| Profit (loss) for the period | 9904 | -€4,523 | €2,277 | +€6,800 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,523 | €2,277 | +€6,800 |
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 14 October 2026 via checked.be.