FRANZ TRICOT: 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.
What changed
FRANZ TRICOT
NACE 47.251, Retail sale of wines and spirits
financial year 2026 compared with 2025filed annual accounts (NBB)
Net result for the year
-€25,293
2025 · -€123,815+€98,522
Equity
€781,830
2025 · €807,122-€25,293
Cash
€3,926
2025 · €1,665+€2,261
Balance sheet total
€2.0m
2025 · €2.0m+€22,312
Largest movements
Assets
- Stocks and contracts +€50,364
up €50,364 (+21.6%), from €232,833 to €283,197
Equity and liabilities
- Trade debts +€78,118
up €78,118 (+22.0%), from €355,759 to €433,877
- Tax, wage and social debts -€32,525
down €32,525 (-36.3%), from €89,568 to €57,043
of which Remuneration and social security: -€34,942
- Profit (loss) carried forward -€25,293
down €25,293 (-2.3%), from -€1.1m to -€1.1m
Income statement
- Gross operating margin +€82,525
up €82,525 (+77.7%), from €106,216 to €188,741
- Staff costs -€13,044
down €13,044 (-7.5%), from €173,822 to €160,778
- Financial charges -€9,703
down €9,703 (-53.2%), from €18,243 to €8,540
- Other operating charges +€8,710
up €8,710 (+57.3%), from €15,214 to €23,924
From the 2025 result to the 2026 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.
Result 2025
-€123,815
Gross operating margin
+€82,525
Staff costs
+€13,044
Depreciation
+€1,652
Other operating charges
-€8,710
Financial income
+€308
Financial charges
+€9,703
Result 2026
-€25,293
raises the resultlowers the result
Derived cash bridge
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€4,264
Investment
-€499
Financing
-€1,505
Cash 2025
€1,665
From operations (derived)
+€4,264
Net result for the year
-€25,293
Depreciation
+€21,103
Stocks and contracts
-€50,364
Receivables within one year
+€9,708
Trade debts
+€78,118
Tax, wage and social debts
-€32,525
Other debts
+€3,027
Accrued charges and deferred income
+€489
Investment (derived)
-€499
Investment in fixed assets (net)
-€499
Financing
-€1,505
Short-term financial debts
-€1,505
Cash 2026
€3,926
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,981,180 | €2,003,492 | +€22,312 | +1.1% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €1,678,217 | €1,657,612 | -€20,605 | -1.2% |
| Intangible fixed assets | 21 | €19,812 | €13,800 | -€6,012 | -30.3% |
| Tangible fixed assets | 22/27 | €1,658,405 | €1,643,812 | -€14,593 | -0.9% |
| Land and buildings | 22 | €1,642,755 | €1,632,510 | -€10,245 | -0.6% |
| Plant, machinery and equipment | 23 | €11,852 | €9,217 | -€2,635 | -22.2% |
| Furniture and vehicles | 24 | €3,797 | €2,085 | -€1,713 | -45.1% |
| Current assets | 29/58 | €302,963 | €345,880 | +€42,917 | +14.2% |
| Stocks and contracts in progress | 3 | €232,833 | €283,197 | +€50,364 | +21.6% |
| Stocks | 30/36 | €232,833 | €283,197 | +€50,364 | +21.6% |
| Amounts receivable within one year | 40/41 | €68,465 | €58,757 | -€9,708 | -14.2% |
| Trade receivables | 40 | €68,465 | €58,757 | -€9,708 | -14.2% |
| Cash at bank and in hand | 54/58 | €1,665 | €3,926 | +€2,261 | +136% |
| Total equity and liabilities | 10/49 | €1,981,180 | €2,003,492 | +€22,312 | +1.1% |
| Equity | 10/15 | €807,122 | €781,830 | -€25,293 | -3.1% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Capital | 10 | €125,000 | €125,000 | = | 0.0% |
| Issued capital | 100 | €125,000 | €125,000 | = | 0.0% |
| Revaluation surpluses | 12 | €1,613,666 | €1,613,666 | = | 0.0% |
| Reserves | 13 | €181,665 | €181,665 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,500 | €7,500 | = | 0.0% |
| Legal reserve | 130 | €7,500 | €7,500 | = | 0.0% |
| Distributable reserves | 133 | €174,165 | €174,165 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,113,209 | -€1,138,502 | -€25,293 | -2.3% |
| Amounts payable | 17/49 | €1,174,057 | €1,221,662 | +€47,605 | +4.1% |
| Amounts payable within one year | 42/48 | €1,167,641 | €1,214,756 | +€47,116 | +4.0% |
| Financial debts | 43 | €161,505 | €160,000 | -€1,505 | -0.9% |
| Credit institutions | 430/8 | €161,505 | €160,000 | -€1,505 | -0.9% |
| Trade debts | 44 | €355,759 | €433,877 | +€78,118 | +22.0% |
| Suppliers | 440/4 | €355,759 | €433,877 | +€78,118 | +22.0% |
| Taxes, remuneration and social security | 45 | €89,568 | €57,043 | -€32,525 | -36.3% |
| Taxes | 450/3 | €29,065 | €31,481 | +€2,417 | +8.3% |
| Remuneration and social security | 454/9 | €60,503 | €25,561 | -€34,942 | -57.8% |
| Other amounts payable | 47/48 | €560,809 | €563,837 | +€3,027 | +0.5% |
| Accrued charges and deferred income | 492/3 | €6,417 | €6,906 | +€489 | +7.6% |
| Remuneration, social security and pensions | 62 | €173,822 | €160,778 | -€13,044 | -7.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,755 | €21,103 | -€1,652 | -7.3% |
| Other operating charges | 640/8 | €15,214 | €23,924 | +€8,710 | +57.3% |
| Gross operating margin | 9900 | €106,216 | €188,741 | +€82,525 | +77.7% |
| Operating profit (loss) | 9901 | -€105,575 | -€17,064 | +€88,511 | +83.8% |
| Financial income | 75/76B | €4 | €312 | +€308 | +8,066% |
| Recurring financial income | 75 | €4 | €312 | +€308 | +8,066% |
| Financial charges | 65/66B | €18,243 | €8,540 | -€9,703 | -53.2% |
| Recurring financial charges | 65 | €18,243 | €8,540 | -€9,703 | -53.2% |
| Profit (loss) for the period before taxes | 9903 | -€123,815 | -€25,293 | +€98,522 | +79.6% |
| Profit (loss) for the period | 9904 | -€123,815 | -€25,293 | +€98,522 | +79.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€123,815 | -€25,293 | +€98,522 | +79.6% |
Source: filed annual accounts (NBB), financial years ended 28 February 2025 and 28 February 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.