Frans Tech Solutions: 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.
Frans Tech Solutions
Largest movements
- Receivables within one year -€12,982
down €12,982 (-63.9%), from €20,328 to €7,346
of which Trade receivables: -€18,715
- Tangible fixed assets -€11,636
down €11,636 (-23.5%), from €49,419 to €37,783
- Cash +€10,723
up €10,723 (+64.2%), from €16,693 to €27,416
mainly Receivables within one year (+€12,982) and Depreciation (+€12,650)
- Tax, wage and social debts -€15,098
down €15,098 (-100.0%), from €15,098 to €0
- Debts after one year -€7,457
down €7,457 (-27.9%), from €26,699 to €19,242
- Profit (loss) carried forward +€5,250
up €5,250 (+22.8%), from €23,062 to €28,312
- Other debts +€1,537
up €1,537 (+14.8%), from €10,410 to €11,947
- Gross operating margin -€20,044
down €20,044 (-45.7%), from €43,907 to €23,863
- Taxes -€4,215
down €4,215 (-62.8%), from €6,709 to €2,494
- Depreciation +€1,906
up €1,906 (+17.7%), from €10,744 to €12,650
- Financial charges +€1,303
up €1,303 (+109.4%), from €1,191 to €2,494
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 | €87,490 | €72,760 | -€14,730 | -16.8% |
| Fixed assets | 21/28 | €49,419 | €37,783 | -€11,636 | -23.5% |
| Tangible fixed assets | 22/27 | €49,419 | €37,783 | -€11,636 | -23.5% |
| Furniture and vehicles | 24 | €49,419 | €37,783 | -€11,636 | -23.5% |
| Current assets | 29/58 | €38,071 | €34,978 | -€3,094 | -8.1% |
| Amounts receivable within one year | 40/41 | €20,328 | €7,346 | -€12,982 | -63.9% |
| Trade receivables | 40 | €20,328 | €1,613 | -€18,715 | -92.1% |
| Other amounts receivable | 41 | - | €5,733 | +€5,733 | |
| Cash at bank and in hand | 54/58 | €16,693 | €27,416 | +€10,723 | +64.2% |
| Deferred charges and accrued income | 490/1 | €1,050 | €215 | -€835 | -79.5% |
| Total equity and liabilities | 10/49 | €87,490 | €72,760 | -€14,730 | -16.8% |
| Equity | 10/15 | €26,062 | €31,312 | +€5,250 | +20.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,062 | €28,312 | +€5,250 | +22.8% |
| Amounts payable | 17/49 | €61,428 | €41,448 | -€19,980 | -32.5% |
| Amounts payable after more than one year | 17 | €26,699 | €19,242 | -€7,457 | -27.9% |
| Financial debts | 170/4 | €26,699 | €19,242 | -€7,457 | -27.9% |
| Amounts payable within one year | 42/48 | €34,729 | €21,444 | -€13,285 | -38.3% |
| Current portion of amounts payable after more than one year | 42 | €7,894 | €8,125 | +€231 | +2.9% |
| Trade debts | 44 | €1,327 | €1,372 | +€45 | +3.4% |
| Suppliers | 440/4 | €1,327 | €1,372 | +€45 | +3.4% |
| Taxes, remuneration and social security | 45 | €15,098 | €0 | -€15,098 | -100.0% |
| Taxes | 450/3 | €15,098 | €0 | -€15,098 | -100.0% |
| Other amounts payable | 47/48 | €10,410 | €11,947 | +€1,537 | +14.8% |
| Accrued charges and deferred income | 492/3 | €0 | €762 | +€762 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,744 | €12,650 | +€1,906 | +17.7% |
| Other operating charges | 640/8 | €209 | €142 | -€67 | -31.9% |
| Gross operating margin | 9900 | €43,907 | €23,863 | -€20,044 | -45.7% |
| Operating profit (loss) | 9901 | €32,954 | €11,071 | -€21,883 | -66.4% |
| Financial income | 75/76B | €38 | €0 | -€38 | -100.0% |
| Recurring financial income | 75 | €38 | €0 | -€38 | -100.0% |
| Financial charges | 65/66B | €1,191 | €2,494 | +€1,303 | +109.4% |
| Recurring financial charges | 65 | €1,191 | €2,494 | +€1,303 | +109.4% |
| Profit (loss) for the period before taxes | 9903 | €31,801 | €8,577 | -€23,224 | -73.0% |
| Income taxes | 67/77 | €6,709 | €2,494 | -€4,215 | -62.8% |
| Profit (loss) for the period | 9904 | €25,092 | €6,083 | -€19,009 | -75.8% |
| Profit (loss) for the period to be appropriated | 9905 | €25,092 | €6,083 | -€19,009 | -75.8% |
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.