FRANVA: 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.
FRANVA
Largest movements
- Cash +€28,707
up €28,707 (+415.4%), from €6,910 to €35,617
mainly Net result for the year (+€22,085) and Depreciation (+€12,868)
- Tangible fixed assets -€12,868
down €12,868 (-55.4%), from €23,212 to €10,344
of which Furniture and vehicles: -€11,594
- Receivables within one year -€999
down €999 (-69.6%), from €1,436 to €437
of which Trade receivables: -€999
- Profit (loss) carried forward +€22,085
up €22,085 (+97.0%), from -€22,769 to -€684
- Tax, wage and social debts +€11,768
up €11,768 (+1266.5%), from €929 to €12,697
- Other debts -€7,199
down €7,199 (-22.2%), from €32,400 to €25,201
- Current portion of long-term debt -€6,966
down €6,966 (-66.7%), from €10,449 to €3,483
- Debts after one year -€3,483
down €3,483 (-100.0%), from €3,483 to €0
- Gross operating margin +€22,854
up €22,854 (+122.1%), from €18,723 to €41,577
- Taxes +€2,892
up €2,892 (+456.4%), from €634 to €3,526
- Staff costs -€969
down €969 (-65.0%), from €1,489 to €521
- Other operating charges -€593
down €593 (-20.5%), from €2,894 to €2,301
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 | €31,810 | €46,798 | +€14,988 | +47.1% |
| Fixed assets | 21/28 | €23,212 | €10,344 | -€12,868 | -55.4% |
| Tangible fixed assets | 22/27 | €23,212 | €10,344 | -€12,868 | -55.4% |
| Plant, machinery and equipment | 23 | €3,721 | €2,447 | -€1,274 | -34.2% |
| Furniture and vehicles | 24 | €19,491 | €7,897 | -€11,594 | -59.5% |
| Current assets | 29/58 | €8,598 | €36,454 | +€27,856 | +324.0% |
| Amounts receivable within one year | 40/41 | €1,436 | €437 | -€999 | -69.6% |
| Trade receivables | 40 | €1,436 | €437 | -€999 | -69.6% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €6,910 | €35,617 | +€28,707 | +415.4% |
| Deferred charges and accrued income | 490/1 | €252 | €400 | +€148 | +58.9% |
| Total equity and liabilities | 10/49 | €31,810 | €46,798 | +€14,988 | +47.1% |
| Equity | 10/15 | -€19,173 | €2,912 | +€22,085 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €2,596 | €2,596 | = | 0.0% |
| Distributable reserves | 133 | €2,596 | €2,596 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,769 | -€684 | +€22,085 | +97.0% |
| Amounts payable | 17/49 | €50,983 | €43,886 | -€7,097 | -13.9% |
| Amounts payable after more than one year | 17 | €3,483 | €0 | -€3,483 | -100.0% |
| Financial debts | 170/4 | €3,483 | €0 | -€3,483 | -100.0% |
| Amounts payable within one year | 42/48 | €44,030 | €42,454 | -€1,577 | -3.6% |
| Current portion of amounts payable after more than one year | 42 | €10,449 | €3,483 | -€6,966 | -66.7% |
| Trade debts | 44 | €252 | €1,073 | +€821 | +326.2% |
| Suppliers | 440/4 | €252 | €1,073 | +€821 | +326.2% |
| Taxes, remuneration and social security | 45 | €929 | €12,697 | +€11,768 | +1266.5% |
| Taxes | 450/3 | €929 | €12,697 | +€11,768 | +1266.5% |
| Other amounts payable | 47/48 | €32,400 | €25,201 | -€7,199 | -22.2% |
| Accrued charges and deferred income | 492/3 | €3,470 | €1,432 | -€2,038 | -58.7% |
| Remuneration, social security and pensions | 62 | €1,489 | €521 | -€969 | -65.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,981 | €12,868 | -€112 | -0.9% |
| Other operating charges | 640/8 | €2,894 | €2,301 | -€593 | -20.5% |
| Non-recurring operating charges | 66A | €108 | €255 | +€147 | +136.4% |
| Gross operating margin | 9900 | €18,723 | €41,577 | +€22,854 | +122.1% |
| Operating profit (loss) | 9901 | €1,251 | €25,631 | +€24,380 | +1948.9% |
| Financial income | 75/76B | €254 | €30 | -€224 | -88.0% |
| Recurring financial income | 75 | €254 | €30 | -€224 | -88.0% |
| Financial charges | 65/66B | €60 | €50 | -€10 | -17.1% |
| Recurring financial charges | 65 | €60 | €50 | -€10 | -17.1% |
| Profit (loss) for the period before taxes | 9903 | €1,445 | €25,612 | +€24,167 | +1672.6% |
| Income taxes | 67/77 | €634 | €3,526 | +€2,892 | +456.4% |
| Profit (loss) for the period | 9904 | €811 | €22,085 | +€21,274 | +2622.9% |
| Profit (loss) for the period to be appropriated | 9905 | €811 | €22,085 | +€21,274 | +2622.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.