FRANSSEN & FRANSSEN: 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 & FRANSSEN
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward +€2,069
up €2,069 (+1.9%), from €109,759 to €111,829
- Financial income +€2,215
up €2,215 (+162%), from €1,366 to €3,581
of which Financial income: +€1,984
- Purchases and services +€1,076
new in 2025: €1,076
- Other operating charges -€189
down €189 (-32.1%), from €589 to €400
- Gross operating margin -€50
down €50 (-4.9%), from -€1,026 to -€1,076
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 | €196,933 | €198,501 | +€1,567 | +0.8% |
| Fixed assets | 21/28 | €0 | - | = | |
| Intangible fixed assets | 21 | €0 | - | = | |
| Current assets | 29/58 | €196,933 | €198,501 | +€1,567 | +0.8% |
| Amounts receivable within one year | 40/41 | - | €1,065 | +€1,065 | |
| Other amounts receivable | 41 | - | €1,065 | +€1,065 | |
| Current investments | 50/53 | €195,000 | €195,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €567 | €2,240 | +€1,673 | +295% |
| Deferred charges and accrued income | 490/1 | €1,366 | €195 | -€1,170 | -85.7% |
| Total equity and liabilities | 10/49 | €196,933 | €198,501 | +€1,567 | +0.8% |
| Equity | 10/15 | €195,559 | €197,629 | +€2,069 | +1.1% |
| Contributions | 10/11 | €78,000 | €78,000 | = | 0.0% |
| Capital | 10 | €78,000 | €78,000 | = | 0.0% |
| Issued capital | 100 | €78,000 | €78,000 | = | 0.0% |
| Reserves | 13 | €7,800 | €7,800 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,800 | €7,800 | = | 0.0% |
| Legal reserve | 130 | €7,800 | €7,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €109,759 | €111,829 | +€2,069 | +1.9% |
| Amounts payable | 17/49 | €1,374 | €872 | -€502 | -36.5% |
| Amounts payable within one year | 42/48 | €1,374 | €872 | -€502 | -36.5% |
| Trade debts | 44 | €807 | €872 | +€65 | +8.0% |
| Suppliers | 440/4 | €807 | €872 | +€65 | +8.0% |
| Other amounts payable | 47/48 | €567 | - | -€567 | |
| Turnover | 70 | - | €0 | = | |
| Non-recurring operating income | 76A | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €1,076 | +€1,076 | |
| Other operating charges | 640/8 | €589 | €400 | -€189 | -32.1% |
| Gross operating margin | 9900 | -€1,026 | -€1,076 | -€50 | -4.9% |
| Operating profit (loss) | 9901 | -€1,615 | -€1,475 | +€139 | +8.6% |
| Financial income | 75/76B | €1,366 | €3,581 | +€2,215 | +162% |
| Recurring financial income | 75 | €1,366 | €3,349 | +€1,984 | +145% |
| Non-recurring financial income | 76B | - | €231 | +€231 | |
| Financial charges | 65/66B | €46 | €36 | -€10 | -22.5% |
| Recurring financial charges | 65 | €46 | €36 | -€10 | -22.5% |
| Profit (loss) for the period before taxes | 9903 | -€295 | €2,069 | +€2,365 | |
| Profit (loss) for the period | 9904 | -€295 | €2,069 | +€2,365 | |
| Profit (loss) for the period to be appropriated | 9905 | -€295 | €2,069 | +€2,365 |
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 23 October 2026 via checked.be.