FRANLUX: what changed
Two fiscal 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.
FRANLUX
Largest movements
- Tangible fixed assets -€8,523
down €8,523 (-43.8%), from €19,455 to €10,931
of which Furniture and vehicles: -€8,668
- Receivables within one year -€5,153
down €5,153 (-11.8%), from €43,771 to €38,619
of which Trade receivables: -€9,286
- Other debts -€10,000
no longer reported in 2025 (was €10,000)
- Current portion of long-term debt -€6,736
down €6,736 (-72.5%), from €9,292 to €2,556
- Profit (loss) carried forward +€3,471
up €3,471 (+10.1%), from €34,307 to €37,778
- Debts after one year -€2,130
no longer reported in 2025 (was €2,130)
- Trade debts +€1,535
up €1,535 (+832.6%), from €184 to €1,720
- Gross operating margin -€7,859
down €7,859 (-30.3%), from €25,943 to €18,084
- Taxes -€1,588
down €1,588 (-42.6%), from €3,727 to €2,139
- Other operating charges +€761
up €761 (+70.6%), from €1,079 to €1,840
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 | €69,761 | €56,300 | -€13,461 | -19.3% |
| Fixed assets | 21/28 | €20,386 | €11,446 | -€8,940 | -43.9% |
| Intangible fixed assets | 21 | €833 | €417 | -€417 | -50.0% |
| Tangible fixed assets | 22/27 | €19,455 | €10,931 | -€8,523 | -43.8% |
| Plant, machinery and equipment | 23 | €1,434 | €1,579 | +€145 | +10.1% |
| Furniture and vehicles | 24 | €18,020 | €9,352 | -€8,668 | -48.1% |
| Financial fixed assets | 28 | €98 | €98 | = | 0.0% |
| Current assets | 29/58 | €49,375 | €44,853 | -€4,521 | -9.2% |
| Amounts receivable within one year | 40/41 | €43,771 | €38,619 | -€5,153 | -11.8% |
| Trade receivables | 40 | €40,056 | €30,770 | -€9,286 | -23.2% |
| Other amounts receivable | 41 | €3,715 | €7,849 | +€4,133 | +111.2% |
| Cash at bank and in hand | 54/58 | €5,143 | €5,181 | +€38 | +0.7% |
| Deferred charges and accrued income | 490/1 | €461 | €1,054 | +€593 | +128.7% |
| Total equity and liabilities | 10/49 | €69,761 | €56,300 | -€13,461 | -19.3% |
| Equity | 10/15 | €39,307 | €42,778 | +€3,471 | +8.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,307 | €37,778 | +€3,471 | +10.1% |
| Amounts payable | 17/49 | €30,453 | €13,521 | -€16,932 | -55.6% |
| Amounts payable after more than one year | 17 | €2,130 | - | -€2,130 | |
| Financial debts | 170/4 | €2,130 | - | -€2,130 | |
| Amounts payable within one year | 42/48 | €28,323 | €13,521 | -€14,802 | -52.3% |
| Current portion of amounts payable after more than one year | 42 | €9,292 | €2,556 | -€6,736 | -72.5% |
| Trade debts | 44 | €184 | €1,720 | +€1,535 | +832.6% |
| Suppliers | 440/4 | €184 | €1,720 | +€1,535 | +832.6% |
| Taxes, remuneration and social security | 45 | €8,847 | €9,245 | +€399 | +4.5% |
| Taxes | 450/3 | €8,571 | €7,210 | -€1,361 | -15.9% |
| Remuneration and social security | 454/9 | €276 | €2,036 | +€1,760 | +638.2% |
| Other amounts payable | 47/48 | €10,000 | - | -€10,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,146 | €10,073 | -€73 | -0.7% |
| Other operating charges | 640/8 | €1,079 | €1,840 | +€761 | +70.6% |
| Gross operating margin | 9900 | €25,943 | €18,084 | -€7,859 | -30.3% |
| Operating profit (loss) | 9901 | €14,718 | €6,171 | -€8,547 | -58.1% |
| Financial income | 75/76B | €17 | €64 | +€47 | +268.2% |
| Recurring financial income | 75 | €17 | €64 | +€47 | +268.2% |
| Financial charges | 65/66B | €848 | €624 | -€224 | -26.4% |
| Recurring financial charges | 65 | €848 | €624 | -€224 | -26.4% |
| Profit (loss) for the period before taxes | 9903 | €13,888 | €5,611 | -€8,277 | -59.6% |
| Income taxes | 67/77 | €3,727 | €2,139 | -€1,588 | -42.6% |
| Profit (loss) for the period | 9904 | €10,160 | €3,471 | -€6,689 | -65.8% |
| Profit (loss) for the period to be appropriated | 9905 | €10,160 | €3,471 | -€6,689 | -65.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.