FRANSOLET PROPERTIES: 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.
FRANSOLET PROPERTIES
Largest movements
- Tangible fixed assets -€12,584
down €12,584 (-4.0%), from €318,224 to €305,639
of which Land and buildings: -€7,212
- Cash -€10,419
down €10,419 (-64.4%), from €16,175 to €5,756
mainly Net result for the year (-€12,354) and Debts after one year (-€11,654)
- Profit (loss) carried forward -€12,354
down €12,354 (-7.3%), from €169,381 to €157,027
- Debts after one year -€11,654
down €11,654 (-14.6%), from €79,633 to €67,979
- Depreciation -€14,113
down €14,113 (-47.4%), from €29,760 to €15,647
- Gross operating margin -€2,579
down €2,579 (-21.0%), from €12,297 to €9,719
- Financial charges -€386
down €386 (-12.3%), from €3,143 to €2,757
- Other operating charges +€252
up €252 (+7.3%), from €3,449 to €3,700
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.
Derived cash bridge
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 | €336,334 | €312,473 | -€23,860 | -7.1% |
| Fixed assets | 21/28 | €318,224 | €305,639 | -€12,584 | -4.0% |
| Tangible fixed assets | 22/27 | €318,224 | €305,639 | -€12,584 | -4.0% |
| Land and buildings | 22 | €249,347 | €242,135 | -€7,212 | -2.9% |
| Plant, machinery and equipment | 23 | €68,877 | €63,504 | -€5,372 | -7.8% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Current assets | 29/58 | €18,110 | €6,834 | -€11,276 | -62.3% |
| Amounts receivable within one year | 40/41 | €566 | €597 | +€32 | +5.6% |
| Other amounts receivable | 41 | €566 | €597 | +€32 | +5.6% |
| Cash at bank and in hand | 54/58 | €16,175 | €5,756 | -€10,419 | -64.4% |
| Deferred charges and accrued income | 490/1 | €1,370 | €481 | -€889 | -64.9% |
| Total equity and liabilities | 10/49 | €336,334 | €312,473 | -€23,860 | -7.1% |
| Equity | 10/15 | €244,795 | €232,441 | -€12,354 | -5.0% |
| Contributions | 10/11 | €30,910 | €30,910 | = | 0.0% |
| Reserves | 13 | €44,504 | €44,504 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,091 | €3,091 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,091 | €3,091 | = | 0.0% |
| Distributable reserves | 133 | €41,413 | €41,413 | = | 0.0% |
| Profit (loss) carried forward | 14 | €169,381 | €157,027 | -€12,354 | -7.3% |
| Amounts payable | 17/49 | €91,538 | €80,032 | -€11,506 | -12.6% |
| Amounts payable after more than one year | 17 | €79,633 | €67,979 | -€11,654 | -14.6% |
| Financial debts | 170/4 | €79,633 | €67,979 | -€11,654 | -14.6% |
| Amounts payable within one year | 42/48 | €11,494 | €12,054 | +€560 | +4.9% |
| Current portion of amounts payable after more than one year | 42 | €11,381 | €11,654 | +€273 | +2.4% |
| Trade debts | 44 | €113 | €400 | +€287 | +253% |
| Suppliers | 440/4 | €113 | €400 | +€287 | +253% |
| Accrued charges and deferred income | 492/3 | €412 | €0 | -€412 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,760 | €15,647 | -€14,113 | -47.4% |
| Other operating charges | 640/8 | €3,449 | €3,700 | +€252 | +7.3% |
| Gross operating margin | 9900 | €12,297 | €9,719 | -€2,579 | -21.0% |
| Operating profit (loss) | 9901 | -€20,911 | -€9,629 | +€11,282 | +54.0% |
| Financial income | 75/76B | €33 | €32 | -€2 | -5.3% |
| Recurring financial income | 75 | €33 | €32 | -€2 | -5.3% |
| Financial charges | 65/66B | €3,143 | €2,757 | -€386 | -12.3% |
| Recurring financial charges | 65 | €3,143 | €2,757 | -€386 | -12.3% |
| Profit (loss) for the period before taxes | 9903 | -€24,020 | -€12,354 | +€11,666 | +48.6% |
| Profit (loss) for the period | 9904 | -€24,020 | -€12,354 | +€11,666 | +48.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,020 | -€12,354 | +€11,666 | +48.6% |
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 15 October 2026 via checked.be.