FRANPACK MACHINERY: 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.
FRANPACK MACHINERY
Largest movements
- Stocks and contracts +€36,992
up €36,992 (+230.4%), from €16,057 to €53,049
- Cash -€32,390
down €32,390 (-38.5%), from €84,203 to €51,814
mainly Stocks and contracts (-€36,992) and Debts after one year (-€27,068)
- Tangible fixed assets -€27,082
down €27,082 (-31.0%), from €87,433 to €60,351
of which Leasing and similar rights: -€26,724
- Receivables within one year +€11,705
up €11,705 (+15.6%), from €75,242 to €86,947
of which Trade receivables: +€8,670
- Trade debts +€35,486
up €35,486 (+200.6%), from €17,686 to €53,172
- Debts after one year -€27,068
down €27,068 (-74.1%), from €36,512 to €9,444
- Other debts -€23,946
no longer reported in 2025 (was €23,946)
- Reserves +€13,132
up €13,132 (+15.4%), from €85,346 to €98,479
- Tax, wage and social debts -€9,659
down €9,659 (-43.2%), from €22,342 to €12,683
of which Taxes: -€6,222
- Gross operating margin +€35,670
up €35,670 (+38.1%), from €93,544 to €129,213
- Staff costs +€4,533
up €4,533 (+5.9%), from €77,210 to €81,743
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 | €263,306 | €252,396 | -€10,911 | -4.1% |
| Fixed assets | 21/28 | €87,668 | €60,587 | -€27,082 | -30.9% |
| Tangible fixed assets | 22/27 | €87,433 | €60,351 | -€27,082 | -31.0% |
| Furniture and vehicles | 24 | €584 | €227 | -€358 | -61.2% |
| Leasing and similar rights | 25 | €86,849 | €60,125 | -€26,724 | -30.8% |
| Financial fixed assets | 28 | €235 | €235 | = | 0.0% |
| Current assets | 29/58 | €175,638 | €191,809 | +€16,171 | +9.2% |
| Stocks and contracts in progress | 3 | €16,057 | €53,049 | +€36,992 | +230.4% |
| Stocks | 30/36 | €16,057 | €53,049 | +€36,992 | +230.4% |
| Amounts receivable within one year | 40/41 | €75,242 | €86,947 | +€11,705 | +15.6% |
| Trade receivables | 40 | €61,620 | €70,290 | +€8,670 | +14.1% |
| Other amounts receivable | 41 | €13,622 | €16,657 | +€3,035 | +22.3% |
| Cash at bank and in hand | 54/58 | €84,203 | €51,814 | -€32,390 | -38.5% |
| Deferred charges and accrued income | 490/1 | €136 | - | -€136 | |
| Total equity and liabilities | 10/49 | €263,306 | €252,396 | -€10,911 | -4.1% |
| Equity | 10/15 | €136,896 | €150,029 | +€13,132 | +9.6% |
| Contributions | 10/11 | €51,550 | €51,550 | = | 0.0% |
| Reserves | 13 | €85,346 | €98,479 | +€13,132 | +15.4% |
| Distributable reserves | 133 | €85,346 | €98,479 | +€13,132 | +15.4% |
| Amounts payable | 17/49 | €126,410 | €102,367 | -€24,043 | -19.0% |
| Amounts payable after more than one year | 17 | €36,512 | €9,444 | -€27,068 | -74.1% |
| Financial debts | 170/4 | €36,512 | €9,444 | -€27,068 | -74.1% |
| Amounts payable within one year | 42/48 | €89,898 | €92,923 | +€3,025 | +3.4% |
| Current portion of amounts payable after more than one year | 42 | €25,924 | €27,068 | +€1,144 | +4.4% |
| Trade debts | 44 | €17,686 | €53,172 | +€35,486 | +200.6% |
| Suppliers | 440/4 | €17,686 | €53,172 | +€35,486 | +200.6% |
| Taxes, remuneration and social security | 45 | €22,342 | €12,683 | -€9,659 | -43.2% |
| Taxes | 450/3 | €10,688 | €4,466 | -€6,222 | -58.2% |
| Remuneration and social security | 454/9 | €11,654 | €8,217 | -€3,437 | -29.5% |
| Other amounts payable | 47/48 | €23,946 | - | -€23,946 | |
| Remuneration, social security and pensions | 62 | €77,210 | €81,743 | +€4,533 | +5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,082 | €27,082 | = | 0.0% |
| Other operating charges | 640/8 | €1,215 | €1,288 | +€72 | +6.0% |
| Gross operating margin | 9900 | €93,544 | €129,213 | +€35,670 | +38.1% |
| Operating profit (loss) | 9901 | -€11,964 | €19,100 | +€31,064 | |
| Financial income | 75/76B | €19 | €17 | -€2 | -11.0% |
| Recurring financial income | 75 | €19 | €17 | -€2 | -11.0% |
| Financial charges | 65/66B | €5,460 | €4,483 | -€977 | -17.9% |
| Recurring financial charges | 65 | €5,460 | €4,483 | -€977 | -17.9% |
| Profit (loss) for the period before taxes | 9903 | -€17,405 | €14,634 | +€32,039 | |
| Income taxes | 67/77 | €402 | €1,502 | +€1,099 | +273.4% |
| Profit (loss) for the period | 9904 | -€17,807 | €13,132 | +€30,939 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,807 | €13,132 | +€30,939 |
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 12 October 2026 via checked.be.