FRANTEDEK: 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.
FRANTEDEK
Largest movements
- Cash +€25,266
up €25,266 (+30.6%), from €82,521 to €107,787
mainly Net result for the year (+€29,100) and Depreciation (+€14,677)
- Receivables within one year +€12,464
up €12,464 (+15.9%), from €78,356 to €90,820
of which Other amounts receivable: +€9,291
- Reserves +€29,100
up €29,100 (+13.0%), from €223,308 to €252,409
of which Distributable reserves: +€29,100
- Tax, wage and social debts +€3,488
up €3,488 (+62.3%), from €5,599 to €9,087
- Trade debts +€3,465
up €3,465 (+2023.9%), from €171 to €3,636
- Financial income +€7,188
up €7,188 (+341.9%), from €2,103 to €9,291
- Gross operating margin +€4,579
up €4,579 (+9.4%), from €48,717 to €53,296
- Taxes +€3,488
up €3,488 (+32.9%), from €10,599 to €14,087
- Depreciation +€1,016
up €1,016 (+7.4%), from €13,661 to €14,677
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 | €296,966 | €333,898 | +€36,932 | +12.4% |
| Fixed assets | 21/28 | €134,635 | €133,769 | -€866 | -0.6% |
| Tangible fixed assets | 22/27 | €134,635 | €133,769 | -€866 | -0.6% |
| Land and buildings | 22 | €134,635 | €133,769 | -€866 | -0.6% |
| Current assets | 29/58 | €162,331 | €200,130 | +€37,799 | +23.3% |
| Amounts receivable within one year | 40/41 | €78,356 | €90,820 | +€12,464 | +15.9% |
| Trade receivables | 40 | - | €3,172 | +€3,172 | |
| Other amounts receivable | 41 | €78,356 | €87,647 | +€9,291 | +11.9% |
| Cash at bank and in hand | 54/58 | €82,521 | €107,787 | +€25,266 | +30.6% |
| Deferred charges and accrued income | 490/1 | €1,454 | €1,522 | +€69 | +4.7% |
| Total equity and liabilities | 10/49 | €296,966 | €333,898 | +€36,932 | +12.4% |
| Equity | 10/15 | €287,804 | €316,904 | +€29,100 | +10.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €223,308 | €252,409 | +€29,100 | +13.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €223,308 | €252,409 | +€29,100 | +13.0% |
| Profit (loss) carried forward | 14 | €45,896 | €45,896 | = | 0.0% |
| Amounts payable | 17/49 | €9,162 | €16,994 | +€7,832 | +85.5% |
| Amounts payable within one year | 42/48 | €6,370 | €14,923 | +€8,553 | +134.3% |
| Trade debts | 44 | €171 | €3,636 | +€3,465 | +2023.9% |
| Suppliers | 440/4 | €171 | €3,636 | +€3,465 | +2023.9% |
| Taxes, remuneration and social security | 45 | €5,599 | €9,087 | +€3,488 | +62.3% |
| Taxes | 450/3 | €5,599 | €9,087 | +€3,488 | +62.3% |
| Other amounts payable | 47/48 | €600 | €2,200 | +€1,600 | +266.7% |
| Accrued charges and deferred income | 492/3 | €2,792 | €2,071 | -€721 | -25.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,661 | €14,677 | +€1,016 | +7.4% |
| Other operating charges | 640/8 | €4,423 | €4,591 | +€168 | +3.8% |
| Gross operating margin | 9900 | €48,717 | €53,296 | +€4,579 | +9.4% |
| Operating profit (loss) | 9901 | €30,633 | €34,028 | +€3,395 | +11.1% |
| Financial income | 75/76B | €2,103 | €9,291 | +€7,188 | +341.9% |
| Recurring financial income | 75 | €2,103 | €9,291 | +€7,188 | +341.9% |
| Financial charges | 65/66B | €147 | €132 | -€15 | -10.4% |
| Recurring financial charges | 65 | €147 | €132 | -€15 | -10.4% |
| Profit (loss) for the period before taxes | 9903 | €32,588 | €43,187 | +€10,599 | +32.5% |
| Income taxes | 67/77 | €10,599 | €14,087 | +€3,488 | +32.9% |
| Profit (loss) for the period | 9904 | €21,990 | €29,100 | +€7,111 | +32.3% |
| Profit (loss) for the period to be appropriated | 9905 | €21,990 | €29,100 | +€7,111 | +32.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.