EURO FRAME: what changed
What changed
EURO FRAME
NACE 46.900, Non-specialised wholesale trade
filed annual accounts (NBB)
Net result for the year
€25,169
2024 · €2,087+€23,082
Equity
€156,560
2024 · €131,391+€25,169
Cash
-
not filed
Balance sheet total
€192,452
2024 · €190,386+€2,066
Largest movements
Assets
- Stocks and contracts +€3,314
up €3,314 (+4.3%), from €76,411 to €79,725
Equity and liabilities
- Profit (loss) carried forward +€25,169
up €25,169 (+47.7%), from -€52,771 to -€27,602
- Other debts -€10,563
down €10,563 (-50.7%), from €20,840 to €10,277
- Trade debts -€9,739
down €9,739 (-52.3%), from €18,616 to €8,877
- Debts after one year -€4,332
down €4,332 (-56.4%), from €7,686 to €3,354
- Tax, wage and social debts +€2,624
up €2,624 (+80.9%), from €3,243 to €5,867
of which Taxes: +€2,624
Income statement
- Gross operating margin +€22,810
up €22,810 (+263%), from €8,671 to €31,481
- Financial charges -€447
down €447 (-28.9%), from €1,546 to €1,099
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
€2,087
Gross operating margin
+€22,810
Depreciation
-€192
Financial income
-€37
Financial charges
+€447
Taxes
+€54
Result 2025
€25,169
raises the resultlowers the result
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €190,386 | €192,452 | +€2,066 | +1.1% |
| Fixed assets | 21/28 | €100,038 | €101,423 | +€1,385 | +1.4% |
| Tangible fixed assets | 22/27 | €100,038 | €101,423 | +€1,385 | +1.4% |
| Land and buildings | 22 | €77,079 | €79,781 | +€2,701 | +3.5% |
| Plant, machinery and equipment | 23 | €19,340 | €16,176 | -€3,163 | -16.4% |
| Furniture and vehicles | 24 | €3,619 | €5,466 | +€1,847 | +51.0% |
| Current assets | 29/58 | €90,348 | €91,029 | +€681 | +0.8% |
| Stocks and contracts in progress | 3 | €76,411 | €79,725 | +€3,314 | +4.3% |
| Stocks | 30/36 | €76,411 | €79,725 | +€3,314 | +4.3% |
| Amounts receivable within one year | 40/41 | €11,742 | €10,940 | -€802 | -6.8% |
| Trade receivables | 40 | €6,073 | €6,690 | +€616 | +10.1% |
| Other amounts receivable | 41 | €5,669 | €4,250 | -€1,419 | -25.0% |
| Deferred charges and accrued income | 490/1 | €2,195 | €365 | -€1,831 | -83.4% |
| Total equity and liabilities | 10/49 | €190,386 | €192,452 | +€2,066 | +1.1% |
| Equity | 10/15 | €131,391 | €156,560 | +€25,169 | +19.2% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €122,188 | €122,188 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,197 | €6,197 | = | 0.0% |
| Tax-exempt reserves | 132 | €13,169 | €13,169 | = | 0.0% |
| Distributable reserves | 133 | €102,822 | €102,822 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€52,771 | -€27,602 | +€25,169 | +47.7% |
| Amounts payable | 17/49 | €58,995 | €35,892 | -€23,103 | -39.2% |
| Amounts payable after more than one year | 17 | €7,686 | €3,354 | -€4,332 | -56.4% |
| Financial debts | 170/4 | €7,686 | €3,354 | -€4,332 | -56.4% |
| Amounts payable within one year | 42/48 | €51,308 | €32,538 | -€18,771 | -36.6% |
| Current portion of amounts payable after more than one year | 42 | €5,101 | €4,332 | -€768 | -15.1% |
| Financial debts | 43 | €3,508 | €3,185 | -€324 | -9.2% |
| Credit institutions | 430/8 | €3,508 | €3,185 | -€324 | -9.2% |
| Trade debts | 44 | €18,616 | €8,877 | -€9,739 | -52.3% |
| Suppliers | 440/4 | €18,616 | €8,877 | -€9,739 | -52.3% |
| Taxes, remuneration and social security | 45 | €3,243 | €5,867 | +€2,624 | +80.9% |
| Taxes | 450/3 | €3,143 | €5,767 | +€2,624 | +83.5% |
| Remuneration and social security | 454/9 | €100 | €100 | = | 0.0% |
| Other amounts payable | 47/48 | €20,840 | €10,277 | -€10,563 | -50.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,820 | €5,012 | +€192 | +4.0% |
| Gross operating margin | 9900 | €8,671 | €31,481 | +€22,810 | +263% |
| Operating profit (loss) | 9901 | €3,851 | €26,469 | +€22,618 | +587% |
| Financial income | 75/76B | €81 | €44 | -€37 | -45.6% |
| Recurring financial income | 75 | €81 | €44 | -€37 | -45.6% |
| Financial charges | 65/66B | €1,546 | €1,099 | -€447 | -28.9% |
| Recurring financial charges | 65 | €1,546 | €1,099 | -€447 | -28.9% |
| Profit (loss) for the period before taxes | 9903 | €2,386 | €25,415 | +€23,028 | +965% |
| Income taxes | 67/77 | €299 | €246 | -€54 | -17.9% |
| Profit (loss) for the period | 9904 | €2,087 | €25,169 | +€23,082 | +1,106% |
| Profit (loss) for the period to be appropriated | 9905 | €2,087 | €25,169 | +€23,082 | +1,106% |
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 5 November 2026 via checked.be.