FRANTHI: 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.
FRANTHI
Largest movements
- Tangible fixed assets -€17,057
down €17,057 (-10.3%), from €165,573 to €148,516
- Receivables within one year -€2,047
down €2,047 (-14.1%), from €14,543 to €12,496
of which Trade receivables: -€2,636
- Debts after one year -€10,500
down €10,500 (-20.0%), from €52,500 to €42,000
- Profit (loss) carried forward -€8,367
down €8,367 (-10.9%), from -€76,975 to -€85,342
- Other debts +€5,334
up €5,334 (+3.2%), from €168,320 to €173,654
- Current portion of long-term debt -€5,000
down €5,000 (-32.3%), from €15,500 to €10,500
- Turnover -€31,921
no longer reported in 2025 (was €31,921)
- Purchases and services -€25,058
no longer reported in 2025 (was €25,058)
- Depreciation +€15,569
up €15,569 (+146.2%), from €10,646 to €26,215
- Gross operating margin +€10,742
up €10,742 (+155.7%), from €6,899 to €17,641
- Financial charges -€331
down €331 (-20.7%), from €1,599 to €1,268
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 | €182,776 | €163,678 | -€19,097 | -10.4% |
| Fixed assets | 21/28 | €165,573 | €148,516 | -€17,057 | -10.3% |
| Tangible fixed assets | 22/27 | €165,573 | €148,516 | -€17,057 | -10.3% |
| Plant, machinery and equipment | 23 | €165,573 | €148,516 | -€17,057 | -10.3% |
| Current assets | 29/58 | €17,203 | €15,163 | -€2,040 | -11.9% |
| Stocks and contracts in progress | 3 | €1,328 | €1,567 | +€239 | +18.0% |
| Stocks | 30/36 | €1,328 | €1,567 | +€239 | +18.0% |
| Amounts receivable within one year | 40/41 | €14,543 | €12,496 | -€2,047 | -14.1% |
| Trade receivables | 40 | €14,077 | €11,441 | -€2,636 | -18.7% |
| Other amounts receivable | 41 | €466 | €1,054 | +€588 | +126.3% |
| Cash at bank and in hand | 54/58 | €430 | €216 | -€214 | -49.8% |
| Deferred charges and accrued income | 490/1 | €903 | €885 | -€18 | -2.0% |
| Total equity and liabilities | 10/49 | €182,776 | €163,678 | -€19,097 | -10.4% |
| Equity | 10/15 | -€56,899 | -€66,742 | -€9,843 | -17.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€76,975 | -€85,342 | -€8,367 | -10.9% |
| Investment grants | 15 | €1,476 | - | -€1,476 | |
| Amounts payable | 17/49 | €239,675 | €230,420 | -€9,255 | -3.9% |
| Amounts payable after more than one year | 17 | €52,500 | €42,000 | -€10,500 | -20.0% |
| Financial debts | 170/4 | €52,500 | €42,000 | -€10,500 | -20.0% |
| Amounts payable within one year | 42/48 | €187,175 | €188,420 | +€1,245 | +0.7% |
| Current portion of amounts payable after more than one year | 42 | €15,500 | €10,500 | -€5,000 | -32.3% |
| Trade debts | 44 | €355 | €1,266 | +€911 | +256.4% |
| Suppliers | 440/4 | €355 | €1,266 | +€911 | +256.4% |
| Taxes, remuneration and social security | 45 | €3,000 | €3,000 | = | 0.0% |
| Remuneration and social security | 454/9 | €3,000 | €3,000 | = | 0.0% |
| Other amounts payable | 47/48 | €168,320 | €173,654 | +€5,334 | +3.2% |
| Turnover | 70 | €31,921 | - | -€31,921 | |
| Goods, raw materials, services and sundry goods | 60/61 | €25,058 | - | -€25,058 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,646 | €26,215 | +€15,569 | +146.2% |
| Gross operating margin | 9900 | €6,899 | €17,641 | +€10,742 | +155.7% |
| Operating profit (loss) | 9901 | -€3,747 | -€8,574 | -€4,827 | -128.8% |
| Financial income | 75/76B | €1,476 | €1,476 | = | 0.0% |
| Recurring financial income | 75 | €1,476 | €1,476 | = | 0.0% |
| Financial charges | 65/66B | €1,599 | €1,268 | -€331 | -20.7% |
| Recurring financial charges | 65 | €1,599 | €1,268 | -€331 | -20.7% |
| Profit (loss) for the period before taxes | 9903 | -€3,871 | -€8,367 | -€4,497 | -116.2% |
| Profit (loss) for the period | 9904 | -€3,871 | -€8,367 | -€4,497 | -116.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,871 | -€8,367 | -€4,497 | -116.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.