FRANS&CO: 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.
FRANS&CO
Largest movements
- Cash +€76,022
up €76,022 (+89.8%), from €84,631 to €160,653
mainly Net result for the year (+€60,982) and Receivables within one year (+€14,512)
- Receivables within one year -€14,512
down €14,512 (-42.7%), from €33,979 to €19,467
of which Trade receivables: -€14,792
- Tangible fixed assets -€5,209
down €5,209 (-50.1%), from €10,405 to €5,196
of which Furniture and vehicles: -€4,772
- Profit (loss) carried forward +€60,149
up €60,149 (+54.4%), from €110,618 to €170,768
- Current portion of long-term debt -€2,832
down €2,832 (-74.1%), from €3,821 to €990
- Gross operating margin +€2,401
up €2,401 (+2.9%), from €81,545 to €83,946
- Depreciation +€856
up €856 (+15.9%), from €5,379 to €6,235
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 | €130,503 | €186,630 | +€56,127 | +43.0% |
| Fixed assets | 21/28 | €10,405 | €5,196 | -€5,209 | -50.1% |
| Tangible fixed assets | 22/27 | €10,405 | €5,196 | -€5,209 | -50.1% |
| Plant, machinery and equipment | 23 | €1,463 | €1,025 | -€437 | -29.9% |
| Furniture and vehicles | 24 | €8,943 | €4,170 | -€4,772 | -53.4% |
| Current assets | 29/58 | €120,098 | €181,434 | +€61,336 | +51.1% |
| Amounts receivable within one year | 40/41 | €33,979 | €19,467 | -€14,512 | -42.7% |
| Trade receivables | 40 | €31,944 | €17,152 | -€14,792 | -46.3% |
| Other amounts receivable | 41 | €2,035 | €2,315 | +€280 | +13.8% |
| Cash at bank and in hand | 54/58 | €84,631 | €160,653 | +€76,022 | +89.8% |
| Deferred charges and accrued income | 490/1 | €1,489 | €1,314 | -€174 | -11.7% |
| Total equity and liabilities | 10/49 | €130,503 | €186,630 | +€56,127 | +43.0% |
| Equity | 10/15 | €113,118 | €173,268 | +€60,149 | +53.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €110,618 | €170,768 | +€60,149 | +54.4% |
| Amounts payable | 17/49 | €17,385 | €13,363 | -€4,022 | -23.1% |
| Amounts payable after more than one year | 17 | €990 | €0 | -€990 | -100.0% |
| Financial debts | 170/4 | €990 | €0 | -€990 | -100.0% |
| Amounts payable within one year | 42/48 | €15,580 | €13,296 | -€2,284 | -14.7% |
| Current portion of amounts payable after more than one year | 42 | €3,821 | €990 | -€2,832 | -74.1% |
| Trade debts | 44 | - | €223 | +€223 | |
| Suppliers | 440/4 | - | €223 | +€223 | |
| Taxes, remuneration and social security | 45 | €11,758 | €11,250 | -€508 | -4.3% |
| Taxes | 450/3 | €11,758 | €11,250 | -€508 | -4.3% |
| Other amounts payable | 47/48 | - | €833 | +€833 | |
| Accrued charges and deferred income | 492/3 | €816 | €67 | -€749 | -91.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,379 | €6,235 | +€856 | +15.9% |
| Other operating charges | 640/8 | €215 | €153 | -€62 | -28.8% |
| Gross operating margin | 9900 | €81,545 | €83,946 | +€2,401 | +2.9% |
| Operating profit (loss) | 9901 | €75,952 | €77,558 | +€1,607 | +2.1% |
| Financial income | 75/76B | €214 | €75 | -€139 | -65.1% |
| Recurring financial income | 75 | €214 | €75 | -€139 | -65.1% |
| Financial charges | 65/66B | €445 | €247 | -€198 | -44.4% |
| Recurring financial charges | 65 | €445 | €247 | -€198 | -44.4% |
| Profit (loss) for the period before taxes | 9903 | €75,721 | €77,386 | +€1,665 | +2.2% |
| Income taxes | 67/77 | €16,460 | €16,404 | -€56 | -0.3% |
| Profit (loss) for the period | 9904 | €59,261 | €60,982 | +€1,722 | +2.9% |
| Profit (loss) for the period to be appropriated | 9905 | €59,261 | €60,982 | +€1,722 | +2.9% |
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 6 October 2026 via checked.be.