Franssens Engineering: what changed
Two fiscal 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.
Franssens Engineering
Largest movements
- Cash +€112,263
up €112,263 (+401.9%), from €27,932 to €140,196
mainly Net result for the year (+€101,421) and Tax, wage and social debts (+€22,356)
- Current investments +€30,000
new in 2025: €30,000
- Receivables within one year -€13,813
down €13,813 (-73.4%), from €18,829 to €5,017
of which Trade receivables: -€14,181
- Tangible fixed assets -€4,497
down €4,497 (-32.8%), from €13,731 to €9,234
- Reserves +€101,421
up €101,421 (+269.2%), from €37,674 to €139,095
- Tax, wage and social debts +€22,356
up €22,356 (+113.0%), from €19,791 to €42,147
- Gross operating margin +€86,270
up €86,270 (+169.6%), from €50,855 to €137,125
- Taxes +€19,698
up €19,698 (+197.5%), from €9,972 to €29,670
- Depreciation +€2,954
up €2,954 (+118.2%), from €2,499 to €5,453
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.
Cash bridge derived
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 | €61,269 | €185,096 | +€123,827 | +202.1% |
| Fixed assets | 21/28 | €13,731 | €9,234 | -€4,497 | -32.8% |
| Tangible fixed assets | 22/27 | €13,731 | €9,234 | -€4,497 | -32.8% |
| Furniture and vehicles | 24 | €13,731 | €9,234 | -€4,497 | -32.8% |
| Current assets | 29/58 | €47,538 | €175,862 | +€128,324 | +269.9% |
| Amounts receivable within one year | 40/41 | €18,829 | €5,017 | -€13,813 | -73.4% |
| Trade receivables | 40 | €18,731 | €4,550 | -€14,181 | -75.7% |
| Other amounts receivable | 41 | €99 | €467 | +€369 | +374.2% |
| Current investments | 50/53 | - | €30,000 | +€30,000 | |
| Cash at bank and in hand | 54/58 | €27,932 | €140,196 | +€112,263 | +401.9% |
| Deferred charges and accrued income | 490/1 | €776 | €650 | -€126 | -16.3% |
| Total equity and liabilities | 10/49 | €61,269 | €185,096 | +€123,827 | +202.1% |
| Equity | 10/15 | €40,674 | €142,095 | +€101,421 | +249.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €37,674 | €139,095 | +€101,421 | +269.2% |
| Distributable reserves | 133 | €37,674 | €139,095 | +€101,421 | +269.2% |
| Amounts payable | 17/49 | €20,595 | €43,001 | +€22,406 | +108.8% |
| Amounts payable within one year | 42/48 | €20,595 | €43,001 | +€22,406 | +108.8% |
| Trade debts | 44 | €804 | €854 | +€50 | +6.2% |
| Suppliers | 440/4 | €804 | €854 | +€50 | +6.2% |
| Taxes, remuneration and social security | 45 | €19,791 | €42,147 | +€22,356 | +113.0% |
| Taxes | 450/3 | €19,791 | €42,147 | +€22,356 | +113.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,499 | €5,453 | +€2,954 | +118.2% |
| Other operating charges | 640/8 | €679 | €498 | -€182 | -26.7% |
| Gross operating margin | 9900 | €50,855 | €137,125 | +€86,270 | +169.6% |
| Operating profit (loss) | 9901 | €47,676 | €131,174 | +€83,498 | +175.1% |
| Financial income | 75/76B | - | €24 | +€24 | |
| Recurring financial income | 75 | - | €24 | +€24 | |
| Financial charges | 65/66B | €31 | €106 | +€76 | +247.1% |
| Recurring financial charges | 65 | €31 | €106 | +€76 | +247.1% |
| Profit (loss) for the period before taxes | 9903 | €47,645 | €131,091 | +€83,446 | +175.1% |
| Income taxes | 67/77 | €9,972 | €29,670 | +€19,698 | +197.5% |
| Profit (loss) for the period | 9904 | €37,674 | €101,421 | +€63,748 | +169.2% |
| Profit (loss) for the period to be appropriated | 9905 | €37,674 | €101,421 | +€63,748 | +169.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.