Group Franck: 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.
Group Franck
Largest movements
- Deferred charges and accrued income -€3,468
down €3,468 (-95.6%), from €3,628 to €160
- Receivables within one year -€397
down €397 (-100%), from €397 to €0
of which Other amounts receivable: -€394
- Cash -€136
down €136 (-26.7%), from €511 to €374
mainly Other debts (-€5,672) and Tax, wage and social debts (-€1,337)
- Other debts -€5,672
down €5,672 (-99.8%), from €5,685 to €13
- Profit (loss) carried forward +€3,303
up €3,303 (+69.0%), from -€4,787 to -€1,485
- Tax, wage and social debts -€1,337
down €1,337 (-75.9%), from €1,760 to €424
of which Remuneration and social security: -€1,250
- Trade debts -€295
down €295 (-78.2%), from €377 to €82
- Gross operating margin +€3,309
up €3,309 (+793%), from €417 to €3,727
- Taxes +€153
new in 2025: €153
- Other operating charges -€117
down €117 (-44.0%), from €267 to €150
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 | €4,535 | €534 | -€4,001 | -88.2% |
| Current assets | 29/58 | €4,535 | €534 | -€4,001 | -88.2% |
| Amounts receivable within one year | 40/41 | €397 | €0 | -€397 | -100% |
| Trade receivables | 40 | €3 | €0 | -€3 | -100% |
| Other amounts receivable | 41 | €394 | €0 | -€394 | -100% |
| Cash at bank and in hand | 54/58 | €511 | €374 | -€136 | -26.7% |
| Deferred charges and accrued income | 490/1 | €3,628 | €160 | -€3,468 | -95.6% |
| Total equity and liabilities | 10/49 | €4,535 | €534 | -€4,001 | -88.2% |
| Equity | 10/15 | -€3,287 | €15 | +€3,303 | |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,787 | -€1,485 | +€3,303 | +69.0% |
| Amounts payable | 17/49 | €7,822 | €519 | -€7,304 | -93.4% |
| Amounts payable within one year | 42/48 | €7,822 | €519 | -€7,304 | -93.4% |
| Trade debts | 44 | €377 | €82 | -€295 | -78.2% |
| Suppliers | 440/4 | €377 | €82 | -€295 | -78.2% |
| Taxes, remuneration and social security | 45 | €1,760 | €424 | -€1,337 | -75.9% |
| Taxes | 450/3 | €510 | €424 | -€87 | -17.0% |
| Remuneration and social security | 454/9 | €1,250 | €0 | -€1,250 | -100% |
| Other amounts payable | 47/48 | €5,685 | €13 | -€5,672 | -99.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €267 | €150 | -€117 | -44.0% |
| Gross operating margin | 9900 | €417 | €3,727 | +€3,309 | +793% |
| Operating profit (loss) | 9901 | €150 | €3,577 | +€3,427 | +2,279% |
| Financial income | 75/76B | €0 | €0 | +€0 | +3,500% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +3,500% |
| Financial charges | 65/66B | €91 | €122 | +€31 | +34.4% |
| Recurring financial charges | 65 | €91 | €122 | +€31 | +34.4% |
| Profit (loss) for the period before taxes | 9903 | €59 | €3,455 | +€3,396 | +5,712% |
| Income taxes | 67/77 | - | €153 | +€153 | |
| Profit (loss) for the period | 9904 | €59 | €3,303 | +€3,243 | +5,456% |
| Profit (loss) for the period to be appropriated | 9905 | €59 | €3,303 | +€3,243 | +5,456% |
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 1 November 2026 via checked.be.