FRANZ ENERGY: 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.
FRANZ ENERGY
Largest movements
- Receivables within one year +€41,220
up €41,220 (+119%), from €34,749 to €75,969
of which Trade receivables: +€42,576
- Stocks and contracts -€6,150
no longer reported in 2025 (was €6,150)
- Cash +€6,096
up €6,096 (+15.2%), from €40,172 to €46,268
mainly Trade debts (+€24,664) and Net result for the year (+€19,321)
- Trade debts +€24,664
up €24,664 (+251%), from €9,815 to €34,479
of which Bills of exchange payable: +€26,096
- Profit (loss) carried forward +€19,321
up €19,321 (+47.8%), from €40,386 to €59,707
- Advances received -€4,662
no longer reported in 2025 (was €4,662)
- Other debts +€2,814
up €2,814 (+13.9%), from €20,270 to €23,084
- Tax, wage and social debts -€2,319
down €2,319 (-36.1%), from €6,416 to €4,097
of which Remuneration and social security: -€2,319
- Gross operating margin -€24,425
down €24,425 (-47.3%), from €51,606 to €27,181
- Purchases and services -€13,038
down €13,038 (-14.2%), from €91,902 to €78,864
- Taxes -€3,657
down €3,657 (-36.2%), from €10,097 to €6,440
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.
Derived cash bridge
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 | €86,549 | €126,507 | +€39,958 | +46.2% |
| Fixed assets | 21/28 | €4,867 | €3,727 | -€1,140 | -23.4% |
| Intangible fixed assets | 21 | €1,390 | €1,090 | -€300 | -21.6% |
| Tangible fixed assets | 22/27 | €3,477 | €2,637 | -€840 | -24.1% |
| Furniture and vehicles | 24 | €3,477 | €2,637 | -€840 | -24.1% |
| Current assets | 29/58 | €81,682 | €122,780 | +€41,098 | +50.3% |
| Stocks and contracts in progress | 3 | €6,150 | - | -€6,150 | |
| Stocks | 30/36 | €6,150 | - | -€6,150 | |
| Amounts receivable within one year | 40/41 | €34,749 | €75,969 | +€41,220 | +119% |
| Trade receivables | 40 | €29,727 | €72,303 | +€42,576 | +143% |
| Other amounts receivable | 41 | €5,022 | €3,666 | -€1,356 | -27.0% |
| Cash at bank and in hand | 54/58 | €40,172 | €46,268 | +€6,096 | +15.2% |
| Deferred charges and accrued income | 490/1 | €611 | €543 | -€68 | -11.1% |
| Total equity and liabilities | 10/49 | €86,549 | €126,507 | +€39,958 | +46.2% |
| Equity | 10/15 | €45,386 | €64,707 | +€19,321 | +42.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,386 | €59,707 | +€19,321 | +47.8% |
| Amounts payable | 17/49 | €41,163 | €61,800 | +€20,637 | +50.1% |
| Amounts payable within one year | 42/48 | €41,163 | €61,660 | +€20,497 | +49.8% |
| Trade debts | 44 | €9,815 | €34,479 | +€24,664 | +251% |
| Suppliers | 440/4 | €9,815 | €8,383 | -€1,432 | -14.6% |
| Bills of exchange payable | 441 | - | €26,096 | +€26,096 | |
| Advances received on contracts in progress | 46 | €4,662 | - | -€4,662 | |
| Taxes, remuneration and social security | 45 | €6,416 | €4,097 | -€2,319 | -36.1% |
| Taxes | 450/3 | €4,097 | €4,097 | +€0 | 0.0% |
| Remuneration and social security | 454/9 | €2,319 | - | -€2,319 | |
| Other amounts payable | 47/48 | €20,270 | €23,084 | +€2,814 | +13.9% |
| Accrued charges and deferred income | 492/3 | - | €140 | +€140 | |
| Goods, raw materials, services and sundry goods | 60/61 | €91,902 | €78,864 | -€13,038 | -14.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €831 | €1,140 | +€309 | +37.2% |
| Other operating charges | 640/8 | - | €200 | +€200 | |
| Gross operating margin | 9900 | €51,606 | €27,181 | -€24,425 | -47.3% |
| Operating profit (loss) | 9901 | €50,775 | €25,841 | -€24,934 | -49.1% |
| Financial income | 75/76B | €1 | €10 | +€9 | +880% |
| Recurring financial income | 75 | €1 | €10 | +€9 | +880% |
| Financial charges | 65/66B | €293 | €90 | -€203 | -69.3% |
| Recurring financial charges | 65 | €293 | €90 | -€203 | -69.3% |
| Profit (loss) for the period before taxes | 9903 | €50,483 | €25,761 | -€24,722 | -49.0% |
| Income taxes | 67/77 | €10,097 | €6,440 | -€3,657 | -36.2% |
| Profit (loss) for the period | 9904 | €40,386 | €19,321 | -€21,065 | -52.2% |
| Profit (loss) for the period to be appropriated | 9905 | €40,386 | €19,321 | -€21,065 | -52.2% |
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 25 October 2026 via checked.be.