FRANSSEN JARN: 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 JARN
Largest movements
- Cash +€7,149
up €7,149 (+46.6%), from €15,328 to €22,477
mainly Depreciation (+€6,814) and Net result for the year (+€6,325)
- Tangible fixed assets -€6,814
down €6,814 (-27.0%), from €25,245 to €18,432
of which Leasing and similar rights: -€4,187
- Receivables within one year +€5,360
up €5,360 (+17.4%), from €30,874 to €36,235
of which Trade receivables: +€5,185
- Profit (loss) carried forward +€6,325
up €6,325 (+18.1%), from €35,017 to €41,342
- Tax, wage and social debts +€5,904
up €5,904 (+53.8%), from €10,981 to €16,886
of which Taxes: +€5,904
- Debts after one year -€4,194
down €4,194 (-32.6%), from €12,852 to €8,658
- Trade debts -€2,863
down €2,863 (-47.9%), from €5,977 to €3,114
- Gross operating margin -€37,959
down €37,959 (-69.0%), from €54,985 to €17,026
- Taxes -€7,226
down €7,226 (-80.5%), from €8,981 to €1,755
- Depreciation -€1,593
down €1,593 (-18.9%), from €8,406 to €6,814
- Financial income +€705
up €705 (+99.0%), from €713 to €1,418
- Financial charges +€654
up €654 (+36.2%), from €1,809 to €2,463
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 | €73,814 | €79,193 | +€5,379 | +7.3% |
| Fixed assets | 21/28 | €25,245 | €18,432 | -€6,814 | -27.0% |
| Tangible fixed assets | 22/27 | €25,245 | €18,432 | -€6,814 | -27.0% |
| Land and buildings | 22 | €1,438 | €1,281 | -€157 | -10.9% |
| Plant, machinery and equipment | 23 | €1,555 | €1,064 | -€490 | -31.5% |
| Furniture and vehicles | 24 | €5,801 | €3,823 | -€1,979 | -34.1% |
| Leasing and similar rights | 25 | €16,451 | €12,264 | -€4,187 | -25.5% |
| Current assets | 29/58 | €48,569 | €60,762 | +€12,193 | +25.1% |
| Amounts receivable within one year | 40/41 | €30,874 | €36,235 | +€5,360 | +17.4% |
| Trade receivables | 40 | €4,397 | €9,582 | +€5,185 | +118% |
| Other amounts receivable | 41 | €26,477 | €26,653 | +€175 | +0.7% |
| Cash at bank and in hand | 54/58 | €15,328 | €22,477 | +€7,149 | +46.6% |
| Deferred charges and accrued income | 490/1 | €2,367 | €2,050 | -€317 | -13.4% |
| Total equity and liabilities | 10/49 | €73,814 | €79,193 | +€5,379 | +7.3% |
| Equity | 10/15 | €40,017 | €46,342 | +€6,325 | +15.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,017 | €41,342 | +€6,325 | +18.1% |
| Amounts payable | 17/49 | €33,797 | €32,851 | -€946 | -2.8% |
| Amounts payable after more than one year | 17 | €12,852 | €8,658 | -€4,194 | -32.6% |
| Financial debts | 170/4 | €12,852 | €8,658 | -€4,194 | -32.6% |
| Amounts payable within one year | 42/48 | €20,945 | €24,194 | +€3,248 | +15.5% |
| Current portion of amounts payable after more than one year | 42 | €3,987 | €4,194 | +€207 | +5.2% |
| Trade debts | 44 | €5,977 | €3,114 | -€2,863 | -47.9% |
| Suppliers | 440/4 | €5,977 | €3,114 | -€2,863 | -47.9% |
| Taxes, remuneration and social security | 45 | €10,981 | €16,886 | +€5,904 | +53.8% |
| Taxes | 450/3 | €8,981 | €14,886 | +€5,904 | +65.7% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,406 | €6,814 | -€1,593 | -18.9% |
| Other operating charges | 640/8 | €1,483 | €1,086 | -€397 | -26.8% |
| Gross operating margin | 9900 | €54,985 | €17,026 | -€37,959 | -69.0% |
| Operating profit (loss) | 9901 | €45,095 | €9,126 | -€35,970 | -79.8% |
| Financial income | 75/76B | €713 | €1,418 | +€705 | +99.0% |
| Recurring financial income | 75 | €713 | €1,418 | +€705 | +99.0% |
| Financial charges | 65/66B | €1,809 | €2,463 | +€654 | +36.2% |
| Recurring financial charges | 65 | €1,809 | €2,463 | +€654 | +36.2% |
| Profit (loss) for the period before taxes | 9903 | €43,999 | €8,080 | -€35,919 | -81.6% |
| Income taxes | 67/77 | €8,981 | €1,755 | -€7,226 | -80.5% |
| Profit (loss) for the period | 9904 | €35,017 | €6,325 | -€28,693 | -81.9% |
| Profit (loss) for the period to be appropriated | 9905 | €35,017 | €6,325 | -€28,693 | -81.9% |
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 17 October 2026 via checked.be.