Groep Franken: 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.
Groep Franken
Largest movements
- Tangible fixed assets +€532,653
up €532,653 (+52.8%), from €1.0m to €1.5m
of which Land and buildings: +€413,764
- Cash +€113,587
up €113,587 (+2,074%), from €5,476 to €119,063
mainly Debts after one year (+€567,772) and Receivables within one year (+€86,950)
- Receivables within one year -€86,950
down €86,950 (-40.7%), from €213,664 to €126,714
of which Other amounts receivable: -€63,416
- Debts after one year +€567,772
up €567,772 (+68.4%), from €830,510 to €1.4m
- Other debts -€35,724
down €35,724 (-17.0%), from €210,470 to €174,746
- Current portion of long-term debt +€26,598
up €26,598 (+25.5%), from €104,239 to €130,837
- Gross operating margin +€16,585
up €16,585 (+16.7%), from €99,141 to €115,727
- Depreciation +€12,217
up €12,217 (+23.2%), from €52,621 to €64,838
- Financial charges -€8,845
down €8,845 (-20.4%), from €43,298 to €34,453
- Taxes +€3,060
up €3,060 (+499%), from €613 to €3,673
- Other operating charges +€1,551
up €1,551 (+16.2%), from €9,560 to €11,110
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 | €1,301,556 | €1,860,759 | +€559,203 | +43.0% |
| Fixed assets | 21/28 | €1,081,360 | €1,614,013 | +€532,653 | +49.3% |
| Tangible fixed assets | 22/27 | €1,009,360 | €1,542,013 | +€532,653 | +52.8% |
| Land and buildings | 22 | €948,167 | €1,361,931 | +€413,764 | +43.6% |
| Furniture and vehicles | 24 | €61,193 | €50,161 | -€11,032 | -18.0% |
| Assets under construction and advance payments | 27 | - | €129,920 | +€129,920 | |
| Financial fixed assets | 28 | €72,000 | €72,000 | = | 0.0% |
| Current assets | 29/58 | €220,196 | €246,746 | +€26,550 | +12.1% |
| Amounts receivable within one year | 40/41 | €213,664 | €126,714 | -€86,950 | -40.7% |
| Trade receivables | 40 | €33,915 | €10,381 | -€23,534 | -69.4% |
| Other amounts receivable | 41 | €179,749 | €116,333 | -€63,416 | -35.3% |
| Cash at bank and in hand | 54/58 | €5,476 | €119,063 | +€113,587 | +2,074% |
| Deferred charges and accrued income | 490/1 | €1,056 | €969 | -€87 | -8.2% |
| Total equity and liabilities | 10/49 | €1,301,556 | €1,860,759 | +€559,203 | +43.0% |
| Equity | 10/15 | €146,810 | €147,822 | +€1,012 | +0.7% |
| Contributions | 10/11 | €2,517 | €2,517 | = | 0.0% |
| Revaluation surpluses | 12 | €89,817 | €85,617 | -€4,200 | -4.7% |
| Reserves | 13 | €54,476 | €59,687 | +€5,211 | +9.6% |
| Distributable reserves | 133 | €54,476 | €59,687 | +€5,211 | +9.6% |
| Amounts payable | 17/49 | €1,154,746 | €1,712,937 | +€558,191 | +48.3% |
| Amounts payable after more than one year | 17 | €830,510 | €1,398,282 | +€567,772 | +68.4% |
| Financial debts | 170/4 | €830,510 | €1,398,282 | +€567,772 | +68.4% |
| Amounts payable within one year | 42/48 | €324,170 | €314,587 | -€9,582 | -3.0% |
| Current portion of amounts payable after more than one year | 42 | €104,239 | €130,837 | +€26,598 | +25.5% |
| Financial debts | 43 | €8,363 | €8,354 | -€9 | -0.1% |
| Credit institutions | 430/8 | €8,363 | €8,354 | -€9 | -0.1% |
| Trade debts | 44 | €994 | €618 | -€376 | -37.8% |
| Suppliers | 440/4 | €994 | €618 | -€376 | -37.8% |
| Taxes, remuneration and social security | 45 | €104 | €33 | -€71 | -68.7% |
| Taxes | 450/3 | €104 | €33 | -€71 | -68.7% |
| Other amounts payable | 47/48 | €210,470 | €174,746 | -€35,724 | -17.0% |
| Accrued charges and deferred income | 492/3 | €66 | €67 | +€1 | +2.0% |
| Non-recurring operating income | 76A | €791 | - | -€791 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,621 | €64,838 | +€12,217 | +23.2% |
| Other operating charges | 640/8 | €9,560 | €11,110 | +€1,551 | +16.2% |
| Gross operating margin | 9900 | €99,141 | €115,727 | +€16,585 | +16.7% |
| Operating profit (loss) | 9901 | €36,961 | €39,778 | +€2,817 | +7.6% |
| Financial income | 75/76B | €0 | €20 | +€20 | +22,211% |
| Recurring financial income | 75 | €0 | €20 | +€20 | +22,211% |
| Financial charges | 65/66B | €43,298 | €34,453 | -€8,845 | -20.4% |
| Recurring financial charges | 65 | €43,298 | €34,453 | -€8,845 | -20.4% |
| Profit (loss) for the period before taxes | 9903 | -€6,337 | €5,345 | +€11,682 | |
| Income taxes | 67/77 | €613 | €3,673 | +€3,060 | +499% |
| Profit (loss) for the period | 9904 | -€6,950 | €1,672 | +€8,622 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,950 | €1,672 | +€8,622 |
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 24 October 2026 via checked.be.