FRANSSEN CAR: 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.
FRANSSEN CAR
Largest movements
- Receivables within one year +€12,743
up €12,743 (+82.2%), from €15,497 to €28,240
of which Other amounts receivable: +€12,747
- Cash +€8,786
up €8,786 (+16.1%), from €54,435 to €63,221
mainly Net result for the year (+€29,192) and Depreciation (+€13,953)
- Tangible fixed assets -€7,501
down €7,501 (-3.3%), from €226,908 to €219,407
of which Land and buildings: -€9,518
- Profit (loss) carried forward +€28,359
up €28,359 (+101%), from €28,052 to €56,411
- Debts after one year -€11,333
down €11,333 (-6.1%), from €186,020 to €174,687
of which Financial debts: -€11,333
No income-statement line moved by more than 1% of the activity.
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 | €328,150 | €343,158 | +€15,008 | +4.6% |
| Fixed assets | 21/28 | €226,908 | €219,407 | -€7,501 | -3.3% |
| Tangible fixed assets | 22/27 | €226,908 | €219,407 | -€7,501 | -3.3% |
| Land and buildings | 22 | €221,319 | €211,801 | -€9,518 | -4.3% |
| Plant, machinery and equipment | 23 | €5,539 | €3,776 | -€1,763 | -31.8% |
| Furniture and vehicles | 24 | €50 | €3,830 | +€3,780 | +7,527% |
| Current assets | 29/58 | €101,242 | €123,750 | +€22,508 | +22.2% |
| Stocks and contracts in progress | 3 | €29,944 | €30,682 | +€738 | +2.5% |
| Stocks | 30/36 | €29,944 | €30,682 | +€738 | +2.5% |
| Amounts receivable within one year | 40/41 | €15,497 | €28,240 | +€12,743 | +82.2% |
| Trade receivables | 40 | €14,581 | €14,578 | -€4 | 0.0% |
| Other amounts receivable | 41 | €916 | €13,663 | +€12,747 | +1,392% |
| Cash at bank and in hand | 54/58 | €54,435 | €63,221 | +€8,786 | +16.1% |
| Deferred charges and accrued income | 490/1 | €1,366 | €1,608 | +€241 | +17.7% |
| Total equity and liabilities | 10/49 | €328,150 | €343,158 | +€15,008 | +4.6% |
| Equity | 10/15 | €30,052 | €58,411 | +€28,359 | +94.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,052 | €56,411 | +€28,359 | +101% |
| Amounts payable | 17/49 | €298,098 | €284,747 | -€13,351 | -4.5% |
| Amounts payable after more than one year | 17 | €186,020 | €174,687 | -€11,333 | -6.1% |
| Financial debts | 170/4 | €140,722 | €129,389 | -€11,333 | -8.1% |
| Other amounts payable | 178/9 | €45,298 | €45,298 | = | 0.0% |
| Amounts payable within one year | 42/48 | €112,078 | €110,060 | -€2,018 | -1.8% |
| Current portion of amounts payable after more than one year | 42 | €11,333 | €11,333 | = | 0.0% |
| Trade debts | 44 | €8,115 | €7,702 | -€413 | -5.1% |
| Suppliers | 440/4 | €8,115 | €7,702 | -€413 | -5.1% |
| Taxes, remuneration and social security | 45 | €14,483 | €15,411 | +€928 | +6.4% |
| Taxes | 450/3 | €12,859 | €12,995 | +€135 | +1.1% |
| Remuneration and social security | 454/9 | €1,624 | €2,416 | +€793 | +48.8% |
| Other amounts payable | 47/48 | €78,147 | €75,614 | -€2,534 | -3.2% |
| Remuneration, social security and pensions | 62 | €13,691 | €13,279 | -€412 | -3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,899 | €13,953 | +€54 | +0.4% |
| Other operating charges | 640/8 | €1,596 | €1,763 | +€168 | +10.5% |
| Gross operating margin | 9900 | €71,716 | €71,176 | -€540 | -0.8% |
| Operating profit (loss) | 9901 | €42,530 | €42,181 | -€350 | -0.8% |
| Financial income | 75/76B | €1,336 | €1,493 | +€156 | +11.7% |
| Recurring financial income | 75 | €1,336 | €1,493 | +€156 | +11.7% |
| Financial charges | 65/66B | €7,686 | €7,252 | -€434 | -5.7% |
| Recurring financial charges | 65 | €7,686 | €7,252 | -€434 | -5.7% |
| Profit (loss) for the period before taxes | 9903 | €36,180 | €36,421 | +€241 | +0.7% |
| Income taxes | 67/77 | €7,269 | €7,229 | -€40 | -0.6% |
| Profit (loss) for the period | 9904 | €28,911 | €29,192 | +€281 | +1.0% |
| Profit (loss) for the period to be appropriated | 9905 | €28,911 | €29,192 | +€281 | +1.0% |
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 22 October 2026 via checked.be.