FRANSSEN LC: 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 LC
Largest movements
- Cash +€16,387
up €16,387 (+52.5%), from €31,210 to €47,597
mainly Net result for the year (+€22,352) and Other debts (+€15,093)
- Current investments +€5,000
up €5,000 (+11.1%), from €45,000 to €50,000
- Receivables within one year +€2,908
up €2,908 (+24.5%), from €11,886 to €14,794
- Tangible fixed assets -€1,785
down €1,785 (-25.1%), from €7,112 to €5,327
of which Land and buildings: -€1,400
- Financial fixed assets -€1,610
down €1,610 (-9.1%), from €17,610 to €16,000
- Other debts +€15,093
up €15,093 (+229%), from €6,594 to €21,687
- Trade debts +€3,582
up €3,582 (+141%), from €2,537 to €6,119
of which Suppliers: +€3,470
- Tax, wage and social debts +€2,937
up €2,937 (+17.8%), from €16,483 to €19,420
of which Remuneration and social security: +€2,360
- Gross operating margin +€6,134
up €6,134 (+21.5%), from €28,500 to €34,635
- Taxes +€1,197
up €1,197 (+15.4%), from €7,788 to €8,985
- Financial income -€1,146
down €1,146 (-40.9%), from €2,800 to €1,655
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 | €113,081 | €133,988 | +€20,906 | +18.5% |
| Fixed assets | 21/28 | €24,722 | €21,327 | -€3,395 | -13.7% |
| Tangible fixed assets | 22/27 | €7,112 | €5,327 | -€1,785 | -25.1% |
| Land and buildings | 22 | €2,800 | €1,400 | -€1,400 | -50.0% |
| Furniture and vehicles | 24 | €4,312 | €3,927 | -€385 | -8.9% |
| Financial fixed assets | 28 | €17,610 | €16,000 | -€1,610 | -9.1% |
| Current assets | 29/58 | €88,359 | €112,660 | +€24,301 | +27.5% |
| Amounts receivable within one year | 40/41 | €11,886 | €14,794 | +€2,908 | +24.5% |
| Trade receivables | 40 | €11,886 | €14,794 | +€2,908 | +24.5% |
| Current investments | 50/53 | €45,000 | €50,000 | +€5,000 | +11.1% |
| Cash at bank and in hand | 54/58 | €31,210 | €47,597 | +€16,387 | +52.5% |
| Deferred charges and accrued income | 490/1 | €264 | €269 | +€6 | +2.1% |
| Total equity and liabilities | 10/49 | €113,081 | €133,988 | +€20,906 | +18.5% |
| Equity | 10/15 | €87,468 | €86,761 | -€706 | -0.8% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Contributions outside capital | 11 | €18,550 | €18,550 | = | 0.0% |
| Other | 1109/19 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €68,918 | €68,211 | -€706 | -1.0% |
| Distributable reserves | 133 | €68,918 | €68,211 | -€706 | -1.0% |
| Amounts payable | 17/49 | €25,614 | €47,226 | +€21,613 | +84.4% |
| Amounts payable within one year | 42/48 | €25,614 | €47,226 | +€21,613 | +84.4% |
| Trade debts | 44 | €2,537 | €6,119 | +€3,582 | +141% |
| Suppliers | 440/4 | €2,537 | €6,007 | +€3,470 | +137% |
| Bills of exchange payable | 441 | - | €112 | +€112 | |
| Taxes, remuneration and social security | 45 | €16,483 | €19,420 | +€2,937 | +17.8% |
| Taxes | 450/3 | €14,899 | €15,477 | +€578 | +3.9% |
| Remuneration and social security | 454/9 | €1,583 | €3,943 | +€2,360 | +149% |
| Other amounts payable | 47/48 | €6,594 | €21,687 | +€15,093 | +229% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,944 | €3,943 | -€1 | 0.0% |
| Other operating charges | 640/8 | €736 | €743 | +€7 | +1.0% |
| Gross operating margin | 9900 | €28,500 | €34,635 | +€6,134 | +21.5% |
| Operating profit (loss) | 9901 | €23,820 | €29,948 | +€6,128 | +25.7% |
| Financial income | 75/76B | €2,800 | €1,655 | -€1,146 | -40.9% |
| Recurring financial income | 75 | €2,800 | €1,655 | -€1,146 | -40.9% |
| Financial charges | 65/66B | €276 | €265 | -€11 | -3.9% |
| Recurring financial charges | 65 | €276 | €265 | -€11 | -3.9% |
| Profit (loss) for the period before taxes | 9903 | €26,344 | €31,338 | +€4,994 | +19.0% |
| Income taxes | 67/77 | €7,788 | €8,985 | +€1,197 | +15.4% |
| Profit (loss) for the period | 9904 | €18,556 | €22,352 | +€3,796 | +20.5% |
| Profit (loss) for the period to be appropriated | 9905 | €18,556 | €22,352 | +€3,796 | +20.5% |
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.