LES FRANGINES: 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.
LES FRANGINES
Largest movements
- Cash +€13,066
up €13,066 (+19.6%), from €66,784 to €79,850
mainly Net result for the year (+€21,665) and Depreciation (+€3,603)
- Tangible fixed assets -€3,603
down €3,603 (-19.7%), from €18,303 to €14,700
of which Furniture and vehicles: -€3,567
- Deferred charges and accrued income +€1,607
new in 2025: €1,607
- Stocks and contracts +€1,135
up €1,135 (+32.0%), from €3,549 to €4,684
- Receivables within one year -€1,077
down €1,077 (-60.7%), from €1,775 to €698
of which Other amounts receivable: -€1,069
- Profit (loss) carried forward +€21,665
up €21,665 (+355%), from €6,108 to €27,773
- Accrued charges and deferred income -€5,481
down €5,481 (-56.3%), from €9,733 to €4,252
- Current portion of long-term debt -€2,629
no longer reported in 2025 (was €2,629)
- Tax, wage and social debts -€1,453
down €1,453 (-14.7%), from €9,916 to €8,463
of which Taxes: -€2,323
- Gross operating margin +€24,809
up €24,809 (+105%), from €23,617 to €48,426
- Staff costs +€5,184
up €5,184 (+68.7%), from €7,544 to €12,728
- Taxes +€4,359
up €4,359 (+110%), from €3,950 to €8,309
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 | €90,411 | €101,539 | +€11,128 | +12.3% |
| Fixed assets | 21/28 | €18,303 | €14,700 | -€3,603 | -19.7% |
| Tangible fixed assets | 22/27 | €18,303 | €14,700 | -€3,603 | -19.7% |
| Plant, machinery and equipment | 23 | €36 | - | -€36 | |
| Furniture and vehicles | 24 | €18,267 | €14,700 | -€3,567 | -19.5% |
| Current assets | 29/58 | €72,108 | €86,839 | +€14,731 | +20.4% |
| Stocks and contracts in progress | 3 | €3,549 | €4,684 | +€1,135 | +32.0% |
| Stocks | 30/36 | €3,549 | €4,684 | +€1,135 | +32.0% |
| Amounts receivable within one year | 40/41 | €1,775 | €698 | -€1,077 | -60.7% |
| Trade receivables | 40 | €66 | €58 | -€8 | -12.1% |
| Other amounts receivable | 41 | €1,709 | €640 | -€1,069 | -62.6% |
| Cash at bank and in hand | 54/58 | €66,784 | €79,850 | +€13,066 | +19.6% |
| Deferred charges and accrued income | 490/1 | - | €1,607 | +€1,607 | |
| Total equity and liabilities | 10/49 | €90,411 | €101,539 | +€11,128 | +12.3% |
| Equity | 10/15 | €57,068 | €78,733 | +€21,665 | +38.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €32,360 | €32,360 | = | 0.0% |
| Distributable reserves | 133 | €32,360 | €32,360 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,108 | €27,773 | +€21,665 | +355% |
| Amounts payable | 17/49 | €33,343 | €22,806 | -€10,537 | -31.6% |
| Amounts payable within one year | 42/48 | €23,610 | €18,554 | -€5,056 | -21.4% |
| Current portion of amounts payable after more than one year | 42 | €2,629 | - | -€2,629 | |
| Trade debts | 44 | €303 | €48 | -€255 | -84.2% |
| Suppliers | 440/4 | €303 | €48 | -€255 | -84.2% |
| Taxes, remuneration and social security | 45 | €9,916 | €8,463 | -€1,453 | -14.7% |
| Taxes | 450/3 | €4,791 | €2,468 | -€2,323 | -48.5% |
| Remuneration and social security | 454/9 | €5,125 | €5,995 | +€870 | +17.0% |
| Other amounts payable | 47/48 | €10,762 | €10,043 | -€719 | -6.7% |
| Accrued charges and deferred income | 492/3 | €9,733 | €4,252 | -€5,481 | -56.3% |
| Non-recurring operating income | 76A | - | €300 | +€300 | |
| Remuneration, social security and pensions | 62 | €7,544 | €12,728 | +€5,184 | +68.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,733 | €3,603 | -€130 | -3.5% |
| Other operating charges | 640/8 | €1,496 | €1,412 | -€84 | -5.6% |
| Gross operating margin | 9900 | €23,617 | €48,426 | +€24,809 | +105% |
| Operating profit (loss) | 9901 | €10,844 | €30,683 | +€19,839 | +183% |
| Financial income | 75/76B | €310 | €152 | -€158 | -51.0% |
| Recurring financial income | 75 | €310 | €152 | -€158 | -51.0% |
| Financial charges | 65/66B | €801 | €861 | +€60 | +7.5% |
| Recurring financial charges | 65 | €801 | €861 | +€60 | +7.5% |
| Profit (loss) for the period before taxes | 9903 | €10,353 | €29,974 | +€19,621 | +190% |
| Income taxes | 67/77 | €3,950 | €8,309 | +€4,359 | +110% |
| Profit (loss) for the period | 9904 | €6,403 | €21,665 | +€15,262 | +238% |
| Profit (loss) for the period to be appropriated | 9905 | €6,403 | €21,665 | +€15,262 | +238% |
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 29 October 2026 via checked.be.