Franska: 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.
What changed
Franska
NACE 68.203, Renting and operating of own or leased non-residential real estate, excluding land
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€7,305
2024 · €84,557-€77,252
Equity
€259,681
2024 · €252,376+€7,305
Cash
€21,973
2024 · €15,244+€6,729
Balance sheet total
€1.9m
2024 · €1.9m-€56,082
Largest movements
Assets
- Tangible fixed assets -€48,812
down €48,812 (-2.7%), from €1.8m to €1.7m
of which Land and buildings: -€46,139
Equity and liabilities
- Debts after one year -€70,668
down €70,668 (-4.4%), from €1.6m to €1.5m
Income statement
- Gross operating margin -€74,827
down €74,827 (-47.3%), from €158,121 to €83,295
- Financial income +€4,006
new in 2025: €4,006
- Financial charges +€3,769
up €3,769 (+21.5%), from €17,492 to €21,261
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.
Result 2024
€84,557
Gross operating margin
-€74,827
Depreciation
-€1,137
Other operating charges
-€325
Financial income
+€4,006
Financial charges
-€3,769
Taxes
-€1,200
Result 2025
€7,305
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.
From operations
+€79,420
Investment
€0
Financing
-€72,691
Cash 2024
€15,244
From operations (derived)
+€79,420
Net result for the year
+€7,305
Depreciation
+€48,812
Receivables after one year
+€15,000
Receivables within one year
-€684
Deferred charges and accrued income
-€317
Trade debts
+€8,597
Tax, wage and social debts
+€2,148
Other debts
-€2,316
Accrued charges and deferred income
+€875
Financing
-€72,691
Debts after one year
-€70,668
Current portion of long-term debt
-€2,023
Cash 2025
€21,973
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,932,385 | €1,876,304 | -€56,082 | -2.9% |
| Fixed assets | 21/28 | €1,789,957 | €1,741,145 | -€48,812 | -2.7% |
| Tangible fixed assets | 22/27 | €1,789,957 | €1,741,145 | -€48,812 | -2.7% |
| Land and buildings | 22 | €1,779,096 | €1,732,957 | -€46,139 | -2.6% |
| Plant, machinery and equipment | 23 | €10,861 | €8,189 | -€2,673 | -24.6% |
| Current assets | 29/58 | €142,428 | €135,158 | -€7,270 | -5.1% |
| Amounts receivable after more than one year | 29 | €119,739 | €104,739 | -€15,000 | -12.5% |
| Trade receivables | 290 | €119,739 | €104,739 | -€15,000 | -12.5% |
| Amounts receivable within one year | 40/41 | €7,445 | €8,129 | +€684 | +9.2% |
| Trade receivables | 40 | - | €2,000 | +€2,000 | |
| Other amounts receivable | 41 | €7,445 | €6,129 | -€1,316 | -17.7% |
| Cash at bank and in hand | 54/58 | €15,244 | €21,973 | +€6,729 | +44.1% |
| Deferred charges and accrued income | 490/1 | - | €317 | +€317 | |
| Total equity and liabilities | 10/49 | €1,932,385 | €1,876,304 | -€56,082 | -2.9% |
| Equity | 10/15 | €252,376 | €259,681 | +€7,305 | +2.9% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Capital | 10 | €75,000 | €75,000 | = | 0.0% |
| Issued capital | 100 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €177,376 | €184,681 | +€7,305 | +4.1% |
| Non-distributable reserves | 130/1 | €7,500 | €7,500 | = | 0.0% |
| Legal reserve | 130 | €7,500 | €7,500 | = | 0.0% |
| Distributable reserves | 133 | €169,876 | €177,181 | +€7,305 | +4.3% |
| Amounts payable | 17/49 | €1,680,009 | €1,616,623 | -€63,386 | -3.8% |
| Amounts payable after more than one year | 17 | €1,598,509 | €1,527,840 | -€70,668 | -4.4% |
| Financial debts | 170/4 | €1,598,509 | €1,527,840 | -€70,668 | -4.4% |
| Amounts payable within one year | 42/48 | €79,751 | €86,158 | +€6,407 | +8.0% |
| Current portion of amounts payable after more than one year | 42 | €75,491 | €73,468 | -€2,023 | -2.7% |
| Trade debts | 44 | - | €8,597 | +€8,597 | |
| Suppliers | 440/4 | - | €8,597 | +€8,597 | |
| Taxes, remuneration and social security | 45 | €1,944 | €4,092 | +€2,148 | +110.5% |
| Taxes | 450/3 | €1,944 | €4,092 | +€2,148 | +110.5% |
| Other amounts payable | 47/48 | €2,316 | - | -€2,316 | |
| Accrued charges and deferred income | 492/3 | €1,750 | €2,625 | +€875 | +50.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,675 | €48,812 | +€1,137 | +2.4% |
| Other operating charges | 640/8 | €8,397 | €8,723 | +€325 | +3.9% |
| Gross operating margin | 9900 | €158,121 | €83,295 | -€74,827 | -47.3% |
| Operating profit (loss) | 9901 | €102,050 | €25,760 | -€76,289 | -74.8% |
| Financial income | 75/76B | - | €4,006 | +€4,006 | |
| Recurring financial income | 75 | - | €4,006 | +€4,006 | |
| Financial charges | 65/66B | €17,492 | €21,261 | +€3,769 | +21.5% |
| Recurring financial charges | 65 | €17,492 | €21,261 | +€3,769 | +21.5% |
| Profit (loss) for the period before taxes | 9903 | €84,557 | €8,505 | -€76,052 | -89.9% |
| Income taxes | 67/77 | - | €1,200 | +€1,200 | |
| Profit (loss) for the period | 9904 | €84,557 | €7,305 | -€77,252 | -91.4% |
| Profit (loss) for the period to be appropriated | 9905 | €84,557 | €7,305 | -€77,252 | -91.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.