FRANSJE: 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.
FRANSJE
Largest movements
- Receivables within one year -€50,771
down €50,771 (-52.0%), from €97,724 to €46,953
of which Other amounts receivable: -€72,710
- Deferred charges and accrued income +€25,578
up €25,578 (+7606.4%), from €336 to €25,914
- Cash -€11,763
down €11,763 (-99.5%), from €11,823 to €60
mainly Contributions, distributions and other (-€34,027) and Deferred charges and accrued income (-€25,578)
- Tax, wage and social debts -€20,268
down €20,268 (-59.8%), from €33,883 to €13,616
of which Remuneration and social security: -€12,523
- Profit (loss) carried forward -€13,476
down €13,476 (-20.8%), from -€64,866 to -€78,342
- Other debts +€4,300
up €4,300 (+6.1%), from €69,982 to €74,282
- Accrued charges and deferred income -€4,223
down €4,223 (-98.7%), from €4,278 to €55
- Trade debts -€3,486
down €3,486 (-7.0%), from €49,485 to €46,000
- Staff costs -€38,834
down €38,834 (-23.0%), from €168,827 to €129,993
- Gross operating margin +€38,635
up €38,635 (+23.8%), from €162,091 to €200,726
- Other operating charges -€21,606
down €21,606 (-32.9%), from €65,724 to €44,118
- Depreciation -€5,652
down €5,652 (-69.0%), from €8,197 to €2,545
- Financial charges -€3,658
down €3,658 (-52.1%), from €7,022 to €3,365
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 | €114,773 | €76,061 | -€38,712 | -33.7% |
| Fixed assets | 21/28 | €4,890 | €3,134 | -€1,756 | -35.9% |
| Tangible fixed assets | 22/27 | €3,930 | €3,134 | -€796 | -20.3% |
| Furniture and vehicles | 24 | €1,832 | €1,977 | +€145 | +7.9% |
| Leasing and similar rights | 25 | €79 | - | -€79 | |
| Other tangible fixed assets | 26 | €2,019 | €1,157 | -€862 | -42.7% |
| Financial fixed assets | 28 | €960 | - | -€960 | |
| Current assets | 29/58 | €109,884 | €72,928 | -€36,956 | -33.6% |
| Amounts receivable within one year | 40/41 | €97,724 | €46,953 | -€50,771 | -52.0% |
| Trade receivables | 40 | €10,974 | €32,913 | +€21,939 | +199.9% |
| Other amounts receivable | 41 | €86,750 | €14,040 | -€72,710 | -83.8% |
| Cash at bank and in hand | 54/58 | €11,823 | €60 | -€11,763 | -99.5% |
| Deferred charges and accrued income | 490/1 | €336 | €25,914 | +€25,578 | +7606.4% |
| Total equity and liabilities | 10/49 | €114,773 | €76,061 | -€38,712 | -33.7% |
| Equity | 10/15 | -€44,415 | -€57,891 | -€13,476 | -30.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€64,866 | -€78,342 | -€13,476 | -20.8% |
| Amounts payable | 17/49 | €159,188 | €133,952 | -€25,236 | -15.9% |
| Amounts payable after more than one year | 17 | €1,560 | - | -€1,560 | |
| Other amounts payable | 178/9 | €1,560 | - | -€1,560 | |
| Amounts payable within one year | 42/48 | €153,350 | €133,897 | -€19,453 | -12.7% |
| Trade debts | 44 | €49,485 | €46,000 | -€3,486 | -7.0% |
| Suppliers | 440/4 | €49,485 | €46,000 | -€3,486 | -7.0% |
| Taxes, remuneration and social security | 45 | €33,883 | €13,616 | -€20,268 | -59.8% |
| Taxes | 450/3 | €8,342 | €597 | -€7,745 | -92.8% |
| Remuneration and social security | 454/9 | €25,541 | €13,018 | -€12,523 | -49.0% |
| Other amounts payable | 47/48 | €69,982 | €74,282 | +€4,300 | +6.1% |
| Accrued charges and deferred income | 492/3 | €4,278 | €55 | -€4,223 | -98.7% |
| Non-recurring operating income | 76A | - | €73,000 | +€73,000 | |
| Remuneration, social security and pensions | 62 | €168,827 | €129,993 | -€38,834 | -23.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,197 | €2,545 | -€5,652 | -69.0% |
| Other operating charges | 640/8 | €65,724 | €44,118 | -€21,606 | -32.9% |
| Non-recurring operating charges | 66A | - | €0 | +€0 | |
| Gross operating margin | 9900 | €162,091 | €200,726 | +€38,635 | +23.8% |
| Operating profit (loss) | 9901 | -€80,656 | €24,071 | +€104,727 | |
| Financial income | 75/76B | €51 | €1 | -€50 | -97.2% |
| Recurring financial income | 75 | €51 | €1 | -€50 | -97.2% |
| Financial charges | 65/66B | €7,022 | €3,365 | -€3,658 | -52.1% |
| Recurring financial charges | 65 | €7,022 | €3,365 | -€3,658 | -52.1% |
| Profit (loss) for the period before taxes | 9903 | -€87,627 | €20,708 | +€108,334 | |
| Income taxes | 67/77 | - | €157 | +€157 | |
| Profit (loss) for the period | 9904 | -€87,627 | €20,551 | +€108,178 | |
| Profit (loss) for the period to be appropriated | 9905 | -€87,627 | €20,551 | +€108,178 |
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.