FRANO PACKAGING: 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.
FRANO PACKAGING
Largest movements
- Receivables after one year -€68,360
down €68,360 (-6.0%), from €1.1m to €1.1m
- Receivables within one year +€23,101
up €23,101 (+74.1%), from €31,193 to €54,295
of which Trade receivables: +€26,762
- Trade debts -€36,912
down €36,912 (-13.2%), from €280,277 to €243,365
- Profit (loss) carried forward -€15,526
down €15,526 (-38.0%), from €40,863 to €25,336
- Staff costs +€46,638
up €46,638, from -€2,169 to €44,469
- Gross operating margin +€25,608
up €25,608 (+161.6%), from €15,843 to €41,451
- Taxes -€5,187
no longer reported in 2025 (was €5,187)
- Financial charges +€2,551
up €2,551 (+61.6%), from €4,145 to €6,696
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 | €1,193,866 | €1,143,620 | -€50,246 | -4.2% |
| Fixed assets | 21/28 | €24,540 | €22,165 | -€2,375 | -9.7% |
| Tangible fixed assets | 22/27 | €24,540 | €22,165 | -€2,375 | -9.7% |
| Plant, machinery and equipment | 23 | €24,422 | €20,748 | -€3,674 | -15.0% |
| Furniture and vehicles | 24 | €118 | €1,417 | +€1,299 | +1101.9% |
| Current assets | 29/58 | €1,169,326 | €1,121,456 | -€47,871 | -4.1% |
| Amounts receivable after more than one year | 29 | €1,133,000 | €1,064,640 | -€68,360 | -6.0% |
| Trade receivables | 290 | €1,133,000 | €1,064,640 | -€68,360 | -6.0% |
| Amounts receivable within one year | 40/41 | €31,193 | €54,295 | +€23,101 | +74.1% |
| Trade receivables | 40 | - | €26,762 | +€26,762 | |
| Other amounts receivable | 41 | €31,193 | €27,533 | -€3,660 | -11.7% |
| Cash at bank and in hand | 54/58 | €5,133 | €2,521 | -€2,612 | -50.9% |
| Total equity and liabilities | 10/49 | €1,193,866 | €1,143,620 | -€50,246 | -4.2% |
| Equity | 10/15 | €878,107 | €862,580 | -€15,526 | -1.8% |
| Contributions | 10/11 | €761,131 | €761,131 | = | 0.0% |
| Capital | 10 | €761,131 | €761,131 | = | 0.0% |
| Issued capital | 100 | €761,131 | €761,131 | = | 0.0% |
| Reserves | 13 | €76,113 | €76,113 | = | 0.0% |
| Non-distributable reserves | 130/1 | €76,113 | €76,113 | = | 0.0% |
| Legal reserve | 130 | €76,113 | €76,113 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,863 | €25,336 | -€15,526 | -38.0% |
| Amounts payable | 17/49 | €315,760 | €281,040 | -€34,720 | -11.0% |
| Amounts payable after more than one year | 17 | €14,489 | €8,867 | -€5,622 | -38.8% |
| Financial debts | 170/4 | €14,489 | €8,867 | -€5,622 | -38.8% |
| Amounts payable within one year | 42/48 | €301,271 | €272,173 | -€29,097 | -9.7% |
| Current portion of amounts payable after more than one year | 42 | €5,402 | €5,622 | +€220 | +4.1% |
| Trade debts | 44 | €280,277 | €243,365 | -€36,912 | -13.2% |
| Suppliers | 440/4 | €280,277 | €243,365 | -€36,912 | -13.2% |
| Taxes, remuneration and social security | 45 | €8,958 | €13,168 | +€4,210 | +47.0% |
| Taxes | 450/3 | €8,958 | €4,650 | -€4,308 | -48.1% |
| Remuneration and social security | 454/9 | - | €8,517 | +€8,517 | |
| Other amounts payable | 47/48 | €6,634 | €10,019 | +€3,385 | +51.0% |
| Remuneration, social security and pensions | 62 | -€2,169 | €44,469 | +€46,638 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,992 | €4,214 | +€222 | +5.6% |
| Other operating charges | 640/8 | €1,362 | €1,598 | +€236 | +17.3% |
| Gross operating margin | 9900 | €15,843 | €41,451 | +€25,608 | +161.6% |
| Operating profit (loss) | 9901 | €12,658 | -€8,830 | -€21,488 | |
| Financial charges | 65/66B | €4,145 | €6,696 | +€2,551 | +61.6% |
| Recurring financial charges | 65 | €4,145 | €6,696 | +€2,551 | +61.6% |
| Profit (loss) for the period before taxes | 9903 | €8,513 | -€15,526 | -€24,040 | |
| Income taxes | 67/77 | €5,187 | - | -€5,187 | |
| Profit (loss) for the period | 9904 | €3,326 | -€15,526 | -€18,853 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,326 | -€15,526 | -€18,853 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.