FRANLOUISE: 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.
FRANLOUISE
Largest movements
- Cash -€171,099
down €171,099 (-74.9%), from €228,449 to €57,349
mainly Other debts (-€194,918) and Tax, wage and social debts (-€15,923)
- Other debts -€194,918
down €194,918 (-96.8%), from €201,447 to €6,529
- Profit (loss) carried forward +€35,372
new in 2025: €35,372
- Tax, wage and social debts -€15,923
down €15,923 (-62.9%), from €25,331 to €9,408
- Trade debts +€3,460
up €3,460 (+284.6%), from €1,216 to €4,675
- Taxes -€34,220
down €34,220 (-71.8%), from €47,686 to €13,466
- Other operating charges -€4,418
down €4,418 (-46.6%), from €9,478 to €5,059
- Gross operating margin +€1,252
up €1,252 (+2.3%), from €53,349 to €54,601
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.
Cash bridge derived
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 | €317,625 | €145,615 | -€172,010 | -54.2% |
| Fixed assets | 21/28 | €87,003 | €87,003 | = | 0.0% |
| Intangible fixed assets | 21 | €86,763 | €86,763 | = | 0.0% |
| Financial fixed assets | 28 | €240 | €240 | = | 0.0% |
| Current assets | 29/58 | €230,622 | €58,612 | -€172,010 | -74.6% |
| Amounts receivable within one year | 40/41 | €2,174 | €1,263 | -€911 | -41.9% |
| Other amounts receivable | 41 | €2,174 | €1,263 | -€911 | -41.9% |
| Cash at bank and in hand | 54/58 | €228,449 | €57,349 | -€171,099 | -74.9% |
| Total equity and liabilities | 10/49 | €317,625 | €145,615 | -€172,010 | -54.2% |
| Equity | 10/15 | €89,631 | €125,003 | +€35,372 | +39.5% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €28,131 | €28,131 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €21,981 | €21,981 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €35,372 | +€35,372 | |
| Amounts payable | 17/49 | €227,994 | €20,612 | -€207,382 | -91.0% |
| Amounts payable within one year | 42/48 | €227,994 | €20,612 | -€207,382 | -91.0% |
| Trade debts | 44 | €1,216 | €4,675 | +€3,460 | +284.6% |
| Suppliers | 440/4 | €1,216 | €4,675 | +€3,460 | +284.6% |
| Taxes, remuneration and social security | 45 | €25,331 | €9,408 | -€15,923 | -62.9% |
| Taxes | 450/3 | €25,331 | €9,408 | -€15,923 | -62.9% |
| Other amounts payable | 47/48 | €201,447 | €6,529 | -€194,918 | -96.8% |
| Other operating charges | 640/8 | €9,478 | €5,059 | -€4,418 | -46.6% |
| Gross operating margin | 9900 | €53,349 | €54,601 | +€1,252 | +2.3% |
| Operating profit (loss) | 9901 | €43,872 | €49,542 | +€5,670 | +12.9% |
| Financial income | 75/76B | - | €67 | +€67 | |
| Recurring financial income | 75 | - | €67 | +€67 | |
| Financial charges | 65/66B | €870 | €772 | -€98 | -11.3% |
| Recurring financial charges | 65 | €870 | €772 | -€98 | -11.3% |
| Profit (loss) for the period before taxes | 9903 | €43,002 | €48,837 | +€5,836 | +13.6% |
| Income taxes | 67/77 | €47,686 | €13,466 | -€34,220 | -71.8% |
| Profit (loss) for the period | 9904 | -€4,684 | €35,372 | +€40,055 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,684 | €35,372 | +€40,055 |
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 10 October 2026 via checked.be.