Frany: 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.
Frany
Largest movements
- Cash +€121,452
up €121,452 (+85.9%), from €141,401 to €262,853
mainly Depreciation (+€66,458) and Net result for the year (+€47,019)
- Tangible fixed assets -€60,663
down €60,663 (-5.7%), from €1.1m to €997,895
of which Land and buildings: -€50,176
- Receivables within one year +€14,610
up €14,610 (+715.7%), from €2,041 to €16,651
- Reserves +€47,019
up €47,019 (+11.2%), from €419,011 to €466,030
of which Distributable reserves: +€47,019
- Other operating charges +€7,708
up €7,708 (+56.8%), from €13,559 to €21,267
- Gross operating margin +€7,468
up €7,468 (+4.5%), from €166,211 to €173,679
- Taxes +€3,000
up €3,000 (+15.4%), from €19,500 to €22,500
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 | €1,202,000 | €1,277,399 | +€75,400 | +6.3% |
| Fixed assets | 21/28 | €1,058,558 | €997,895 | -€60,663 | -5.7% |
| Tangible fixed assets | 22/27 | €1,058,558 | €997,895 | -€60,663 | -5.7% |
| Land and buildings | 22 | €989,273 | €939,097 | -€50,176 | -5.1% |
| Plant, machinery and equipment | 23 | €59,648 | €55,668 | -€3,980 | -6.7% |
| Furniture and vehicles | 24 | €9,636 | €3,130 | -€6,506 | -67.5% |
| Current assets | 29/58 | €143,442 | €279,505 | +€136,062 | +94.9% |
| Amounts receivable within one year | 40/41 | €2,041 | €16,651 | +€14,610 | +715.7% |
| Other amounts receivable | 41 | €2,041 | €16,651 | +€14,610 | +715.7% |
| Cash at bank and in hand | 54/58 | €141,401 | €262,853 | +€121,452 | +85.9% |
| Total equity and liabilities | 10/49 | €1,202,000 | €1,277,399 | +€75,400 | +6.3% |
| Equity | 10/15 | €629,720 | €676,739 | +€47,019 | +7.5% |
| Contributions | 10/11 | €210,710 | €210,710 | = | 0.0% |
| Capital | 10 | €210,710 | €210,710 | = | 0.0% |
| Issued capital | 100 | €210,710 | €210,710 | = | 0.0% |
| Reserves | 13 | €419,011 | €466,030 | +€47,019 | +11.2% |
| Non-distributable reserves | 130/1 | €21,071 | €21,071 | = | 0.0% |
| Legal reserve | 130 | €21,071 | €21,071 | = | 0.0% |
| Distributable reserves | 133 | €397,940 | €444,959 | +€47,019 | +11.8% |
| Amounts payable | 17/49 | €572,280 | €600,660 | +€28,380 | +5.0% |
| Amounts payable after more than one year | 17 | €340,000 | €340,000 | = | 0.0% |
| Other amounts payable | 178/9 | €340,000 | €340,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €178,659 | €199,669 | +€21,010 | +11.8% |
| Trade debts | 44 | €2,992 | €12,679 | +€9,686 | +323.7% |
| Suppliers | 440/4 | €2,992 | €12,679 | +€9,686 | +323.7% |
| Taxes, remuneration and social security | 45 | €20,066 | €23,948 | +€3,882 | +19.3% |
| Taxes | 450/3 | €20,066 | €23,948 | +€3,882 | +19.3% |
| Other amounts payable | 47/48 | €155,601 | €163,043 | +€7,442 | +4.8% |
| Accrued charges and deferred income | 492/3 | €53,620 | €60,991 | +€7,371 | +13.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66,068 | €66,458 | +€389 | +0.6% |
| Other operating charges | 640/8 | €13,559 | €21,267 | +€7,708 | +56.8% |
| Gross operating margin | 9900 | €166,211 | €173,679 | +€7,468 | +4.5% |
| Operating profit (loss) | 9901 | €86,583 | €85,954 | -€629 | -0.7% |
| Financial income | 75/76B | €849 | €1,297 | +€448 | +52.8% |
| Recurring financial income | 75 | €604 | €1,297 | +€693 | +114.7% |
| Non-recurring financial income | 76B | €245 | €1,297 | +€1,052 | +429.8% |
| Financial charges | 65/66B | €18,362 | €17,731 | -€631 | -3.4% |
| Recurring financial charges | 65 | €16,805 | €15,129 | -€1,676 | -10.0% |
| Non-recurring financial charges | 66B | €1,557 | €2,602 | +€1,045 | +67.1% |
| Profit (loss) for the period before taxes | 9903 | €69,069 | €69,519 | +€450 | +0.7% |
| Income taxes | 67/77 | €19,500 | €22,500 | +€3,000 | +15.4% |
| Profit (loss) for the period | 9904 | €49,569 | €47,019 | -€2,550 | -5.1% |
| Profit (loss) for the period to be appropriated | 9905 | €49,569 | €47,019 | -€2,550 | -5.1% |
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 5 October 2026 via checked.be.