FRANKRIJKLEI: 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.
FRANKRIJKLEI
Largest movements
- Cash +€12,055
up €12,055 (+53.3%), from €22,609 to €34,664
mainly Deferred charges and accrued income (+€3,946) and Net result for the year (+€3,627)
- Deferred charges and accrued income -€3,946
down €3,946 (-65.8%), from €5,996 to €2,050
- Tangible fixed assets -€2,938
down €2,938 (-6.8%), from €43,394 to €40,456
- Profit (loss) carried forward +€3,627
up €3,627 (+4.1%), from -€88,715 to -€85,088
- Other debts +€2,344
up €2,344 (+7.3%), from €32,205 to €34,549
- Other operating charges +€406
up €406 (+18.0%), from €2,263 to €2,670
- Gross operating margin +€148
up €148 (+1.6%), from €9,292 to €9,440
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 | €72,197 | €77,607 | +€5,410 | +7.5% |
| Fixed assets | 21/28 | €43,394 | €40,456 | -€2,938 | -6.8% |
| Tangible fixed assets | 22/27 | €43,394 | €40,456 | -€2,938 | -6.8% |
| Land and buildings | 22 | €43,394 | €40,456 | -€2,938 | -6.8% |
| Current assets | 29/58 | €28,803 | €37,150 | +€8,347 | +29.0% |
| Amounts receivable within one year | 40/41 | €198 | €436 | +€238 | +120% |
| Other amounts receivable | 41 | €198 | €436 | +€238 | +120% |
| Cash at bank and in hand | 54/58 | €22,609 | €34,664 | +€12,055 | +53.3% |
| Deferred charges and accrued income | 490/1 | €5,996 | €2,050 | -€3,946 | -65.8% |
| Total equity and liabilities | 10/49 | €72,197 | €77,607 | +€5,410 | +7.5% |
| Equity | 10/15 | €35,232 | €38,859 | +€3,627 | +10.3% |
| Contributions | 10/11 | €123,947 | €123,947 | = | 0.0% |
| Capital | 10 | €123,947 | €123,947 | = | 0.0% |
| Issued capital | 100 | €123,947 | €123,947 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€88,715 | -€85,088 | +€3,627 | +4.1% |
| Amounts payable | 17/49 | €36,965 | €38,748 | +€1,782 | +4.8% |
| Amounts payable within one year | 42/48 | €33,875 | €36,151 | +€2,275 | +6.7% |
| Trade debts | 44 | €1,671 | €1,602 | -€69 | -4.1% |
| Suppliers | 440/4 | €1,671 | €1,602 | -€69 | -4.1% |
| Other amounts payable | 47/48 | €32,205 | €34,549 | +€2,344 | +7.3% |
| Accrued charges and deferred income | 492/3 | €3,090 | €2,597 | -€493 | -16.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,938 | €2,938 | = | 0.0% |
| Other operating charges | 640/8 | €2,263 | €2,670 | +€406 | +18.0% |
| Gross operating margin | 9900 | €9,292 | €9,440 | +€148 | +1.6% |
| Operating profit (loss) | 9901 | €4,091 | €3,833 | -€259 | -6.3% |
| Financial charges | 65/66B | €207 | €205 | -€2 | -0.7% |
| Recurring financial charges | 65 | €207 | €205 | -€2 | -0.7% |
| Profit (loss) for the period before taxes | 9903 | €3,884 | €3,627 | -€257 | -6.6% |
| Profit (loss) for the period | 9904 | €3,884 | €3,627 | -€257 | -6.6% |
| Profit (loss) for the period to be appropriated | 9905 | €3,884 | €3,627 | -€257 | -6.6% |
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 26 October 2026 via checked.be.