Les Frangines: what changed
What changed
Les Frangines
NACE 87.992, Residential care activities
filed annual accounts (NBB)
Net result for the year
-€74,021
2024 · €74,568-€148,589
Equity
-€17,909
2024 · €56,112-€74,021
Cash
€408,079
2024 · €453,780-€45,701
Balance sheet total
€829,791
2024 · €846,997-€17,206
Largest movements
Assets
- Deferred charges and accrued income +€218,578
up €218,578 (+144%), from €151,597 to €370,175
- Current investments -€205,500
no longer reported in 2025 (was €205,500)
- Cash -€45,701
down €45,701 (-10.1%), from €453,780 to €408,079
mainly Deferred charges and accrued income (-€218,578) and Net result for the year (-€74,021)
- Tangible fixed assets +€20,107
up €20,107 (+75.6%), from €26,585 to €46,692
of which Other tangible fixed assets: +€22,916
Equity and liabilities
- Profit (loss) carried forward -€74,021
down €74,021, from €56,112 to -€17,909
- Debts within one year +€39,522
up €39,522 (+8.7%), from €452,953 to €492,475
- Accrued charges and deferred income +€17,293
up €17,293 (+6.2%), from €277,932 to €295,225
Income statement
- Staff costs +€122,327
up €122,327 (+7.3%), from €1.7m to €1.8m
- Turnover +€69,687
up €69,687 (+31.1%), from €224,201 to €293,888
- Gross operating margin -€51,613
down €51,613 (-2.9%), from €1.8m to €1.7m
- Purchases and services -€47,993
down €47,993 (-11.7%), from €411,366 to €363,373
- Other operating charges -€20,416
down €20,416 (-77.6%), from €26,323 to €5,907
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€74,568
Gross operating margin
-€51,613
Staff costs
-€122,327
Depreciation
+€7,997
Other operating charges
+€20,416
Other operating items
-€1,812
Financial income
+€927
Financial charges
-€520
Taxes
-€1,657
Result 2025
-€74,021
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€219,601
Investment
+€173,900
Financing
€0
Cash 2024
€453,780
From operations (derived)
-€219,601
Net result for the year
-€74,021
Depreciation
+€11,783
Stocks and contracts
+€1,117
Receivables within one year
+€3,283
Deferred charges and accrued income
-€218,578
Debts within one year
+€39,522
Accrued charges and deferred income
+€17,293
Investment (derived)
+€173,900
Investment in fixed assets (net)
-€31,600
Current investments
+€205,500
Cash 2025
€408,079
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €846,997 | €829,791 | -€17,206 | -2.0% |
| Fixed assets | 21/28 | €27,856 | €47,673 | +€19,817 | +71.1% |
| Intangible fixed assets | 21 | €1,271 | €981 | -€290 | -22.8% |
| Tangible fixed assets | 22/27 | €26,585 | €46,692 | +€20,107 | +75.6% |
| Furniture and vehicles | 24 | €19,270 | €16,461 | -€2,809 | -14.6% |
| Other tangible fixed assets | 26 | €7,315 | €30,231 | +€22,916 | +313% |
| Current assets | 29/58 | €819,141 | €782,118 | -€37,023 | -4.5% |
| Stocks and contracts in progress | 3 | €4,225 | €3,108 | -€1,117 | -26.4% |
| Stocks | 30/36 | €4,225 | €3,108 | -€1,117 | -26.4% |
| Amounts receivable within one year | 40/41 | €4,039 | €756 | -€3,283 | -81.3% |
| Trade receivables | 40 | €4,039 | €756 | -€3,283 | -81.3% |
| Current investments | 50/53 | €205,500 | - | -€205,500 | |
| Cash at bank and in hand | 54/58 | €453,780 | €408,079 | -€45,701 | -10.1% |
| Deferred charges and accrued income | 490/1 | €151,597 | €370,175 | +€218,578 | +144% |
| Total equity and liabilities | 10/49 | €846,997 | €829,791 | -€17,206 | -2.0% |
| Equity | 10/15 | €56,112 | -€17,909 | -€74,021 | |
| Profit (loss) carried forward | 14 | €56,112 | -€17,909 | -€74,021 | |
| Provisions and deferred taxes | 16 | €60,000 | €60,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €60,000 | €60,000 | = | 0.0% |
| Major repairs and maintenance | 162 | €60,000 | €60,000 | = | 0.0% |
| Amounts payable | 17/49 | €730,885 | €787,700 | +€56,815 | +7.8% |
| Amounts payable within one year | 42/48 | €452,953 | €492,475 | +€39,522 | +8.7% |
| Trade debts | 44 | €15,812 | €18,720 | +€2,908 | +18.4% |
| Suppliers | 440/4 | €15,812 | €18,720 | +€2,908 | +18.4% |
| Taxes, remuneration and social security | 45 | €419,265 | €248,046 | -€171,219 | -40.8% |
| Taxes | 450/3 | €40,153 | €39,651 | -€502 | -1.3% |
| Remuneration and social security | 454/9 | €379,112 | €208,395 | -€170,717 | -45.0% |
| Accrued charges and deferred income | 492/3 | €277,932 | €295,225 | +€17,293 | +6.2% |
| Turnover | 70 | €224,201 | €293,888 | +€69,687 | +31.1% |
| Membership fees, donations, legacies and grants | 73 | €1,978,048 | €1,815,529 | -€162,519 | -8.2% |
| Non-recurring operating income | 76A | €9,024 | €2,250 | -€6,774 | -75.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €411,366 | €363,373 | -€47,993 | -11.7% |
| Remuneration, social security and pensions | 62 | €1,684,617 | €1,806,944 | +€122,327 | +7.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,780 | €11,783 | -€7,997 | -40.4% |
| Other operating charges | 640/8 | €26,323 | €5,907 | -€20,416 | -77.6% |
| Gross operating margin | 9900 | €1,799,907 | €1,748,294 | -€51,613 | -2.9% |
| Operating profit (loss) | 9901 | €69,187 | -€78,152 | -€147,339 | |
| Financial income | 75/76B | €5,745 | €6,672 | +€927 | +16.1% |
| Recurring financial income | 75 | €5,745 | €6,672 | +€927 | +16.1% |
| Financial charges | 65/66B | €279 | €799 | +€520 | +186% |
| Recurring financial charges | 65 | €279 | €799 | +€520 | +186% |
| Profit (loss) for the period before taxes | 9903 | €74,653 | -€72,279 | -€146,932 | |
| Income taxes | 67/77 | €85 | €1,742 | +€1,657 | +1,949% |
| Profit (loss) for the period | 9904 | €74,568 | -€74,021 | -€148,589 | |
| Profit (loss) for the period to be appropriated | 9905 | €74,568 | -€74,021 | -€148,589 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.