FRANTEXT: 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.
FRANTEXT
Largest movements
- Cash -€2,716
down €2,716 (-11.4%), from €23,762 to €21,046
mainly Net result for the year (-€3,771) and Accrued charges and deferred income (-€3,000)
- Stocks and contracts -€1,409
down €1,409 (-13.8%), from €10,174 to €8,765
- Receivables within one year +€1,247
up €1,247 (+1081.1%), from €115 to €1,362
of which Trade receivables: +€1,091
- Profit (loss) carried forward -€3,771
down €3,771 (-18.5%), from -€20,417 to -€24,189
- Other debts +€3,716
up €3,716 (+26.8%), from €13,848 to €17,564
- Accrued charges and deferred income -€3,000
down €3,000 (-100.0%), from €3,000 to €0
- Tax, wage and social debts +€697
up €697 (+4.7%), from €14,906 to €15,603
of which Remuneration and social security: +€1,114
- Purchases and services +€5,862
up €5,862 (+3.9%), from €151,390 to €157,253
- Turnover +€3,247
up €3,247 (+1.8%), from €179,012 to €182,259
- Gross operating margin -€2,602
down €2,602 (-8.4%), from €31,016 to €28,414
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 | €34,861 | €31,997 | -€2,863 | -8.2% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €437 | €437 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Financial fixed assets | 28 | €437 | €437 | = | 0.0% |
| Current assets | 29/58 | €34,423 | €31,560 | -€2,863 | -8.3% |
| Stocks and contracts in progress | 3 | €10,174 | €8,765 | -€1,409 | -13.8% |
| Stocks | 30/36 | €10,174 | €8,765 | -€1,409 | -13.8% |
| Amounts receivable within one year | 40/41 | €115 | €1,362 | +€1,247 | +1081.1% |
| Trade receivables | 40 | €78 | €1,168 | +€1,091 | +1406.4% |
| Other amounts receivable | 41 | €38 | €194 | +€156 | +413.4% |
| Cash at bank and in hand | 54/58 | €23,762 | €21,046 | -€2,716 | -11.4% |
| Deferred charges and accrued income | 490/1 | €373 | €387 | +€15 | +3.9% |
| Total equity and liabilities | 10/49 | €34,861 | €31,997 | -€2,863 | -8.2% |
| Equity | 10/15 | €34 | -€3,737 | -€3,771 | |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,417 | -€24,189 | -€3,771 | -18.5% |
| Amounts payable | 17/49 | €34,826 | €35,734 | +€908 | +2.6% |
| Amounts payable within one year | 42/48 | €31,826 | €35,734 | +€3,908 | +12.3% |
| Financial debts | 43 | €1,038 | €751 | -€287 | -27.7% |
| Credit institutions | 430/8 | €1,038 | €751 | -€287 | -27.7% |
| Trade debts | 44 | €2,035 | €1,817 | -€218 | -10.7% |
| Suppliers | 440/4 | €2,035 | €1,817 | -€218 | -10.7% |
| Taxes, remuneration and social security | 45 | €14,906 | €15,603 | +€697 | +4.7% |
| Taxes | 450/3 | €10,876 | €10,459 | -€417 | -3.8% |
| Remuneration and social security | 454/9 | €4,030 | €5,144 | +€1,114 | +27.6% |
| Other amounts payable | 47/48 | €13,848 | €17,564 | +€3,716 | +26.8% |
| Accrued charges and deferred income | 492/3 | €3,000 | €0 | -€3,000 | -100.0% |
| Turnover | 70 | €179,012 | €182,259 | +€3,247 | +1.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €151,390 | €157,253 | +€5,862 | +3.9% |
| Remuneration, social security and pensions | 62 | €28,517 | €30,245 | +€1,728 | +6.1% |
| Other operating charges | 640/8 | €1,563 | €975 | -€588 | -37.6% |
| Gross operating margin | 9900 | €31,016 | €28,414 | -€2,602 | -8.4% |
| Operating profit (loss) | 9901 | €936 | -€2,806 | -€3,742 | |
| Financial income | 75/76B | €178 | €0 | -€177 | -99.8% |
| Recurring financial income | 75 | €178 | €0 | -€177 | -99.8% |
| Financial charges | 65/66B | €618 | €633 | +€16 | +2.5% |
| Recurring financial charges | 65 | €618 | €633 | +€16 | +2.5% |
| Profit (loss) for the period before taxes | 9903 | €496 | -€3,439 | -€3,935 | |
| Income taxes | 67/77 | €265 | €332 | +€68 | +25.5% |
| Profit (loss) for the period | 9904 | €231 | -€3,771 | -€4,002 | |
| Profit (loss) for the period to be appropriated | 9905 | €231 | -€3,771 | -€4,002 |
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 12 October 2026 via checked.be.