FERME FRAMBOOS: 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.
FERME FRAMBOOS
Largest movements
- Current investments +€244,748
up €244,748 (+97.9%), from €250,000 to €494,748
- Cash +€65,591
up €65,591 (+173%), from €37,905 to €103,496
mainly Trade debts (+€143,848) and Net result for the year (+€96,597)
- Receivables after one year -€17,500
down €17,500 (-5.6%), from €315,000 to €297,500
- Trade debts +€143,848
up €143,848 (+1,346%), from €10,687 to €154,535
- Reserves +€96,597
up €96,597 (+18.7%), from €516,985 to €613,582
- Tax, wage and social debts +€39,389
up €39,389 (+89.2%), from €44,166 to €83,555
of which Taxes: +€36,889
- Other debts +€17,496
up €17,496 (+66.8%), from €26,183 to €43,679
- Gross operating margin +€29,188
up €29,188 (+13.5%), from €216,059 to €245,247
- Taxes +€17,943
up €17,943 (+56.9%), from €31,537 to €49,480
- Staff costs -€5,044
down €5,044 (-4.6%), from €110,618 to €105,574
- Depreciation -€3,273
down €3,273 (-60.6%), from €5,400 to €2,127
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €618,008 | €908,796 | +€290,789 | +47.1% |
| Fixed assets | 21/28 | €2,127 | €0 | -€2,127 | -100% |
| Tangible fixed assets | 22/27 | €2,127 | €0 | -€2,127 | -100% |
| Furniture and vehicles | 24 | €2,127 | €0 | -€2,127 | -100% |
| Current assets | 29/58 | €615,880 | €908,796 | +€292,916 | +47.6% |
| Amounts receivable after more than one year | 29 | €315,000 | €297,500 | -€17,500 | -5.6% |
| Trade receivables | 290 | €315,000 | €297,500 | -€17,500 | -5.6% |
| Amounts receivable within one year | 40/41 | €12,548 | €12,931 | +€384 | +3.1% |
| Trade receivables | 40 | €5,083 | - | -€5,083 | |
| Other amounts receivable | 41 | €7,465 | €12,931 | +€5,467 | +73.2% |
| Current investments | 50/53 | €250,000 | €494,748 | +€244,748 | +97.9% |
| Cash at bank and in hand | 54/58 | €37,905 | €103,496 | +€65,591 | +173% |
| Deferred charges and accrued income | 490/1 | €428 | €121 | -€307 | -71.8% |
| Total equity and liabilities | 10/49 | €618,008 | €908,796 | +€290,789 | +47.1% |
| Equity | 10/15 | €526,985 | €623,582 | +€96,597 | +18.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €516,985 | €613,582 | +€96,597 | +18.7% |
| Distributable reserves | 133 | €516,985 | €613,582 | +€96,597 | +18.7% |
| Amounts payable | 17/49 | €91,022 | €285,214 | +€194,192 | +213% |
| Amounts payable after more than one year | 17 | €3,445 | - | -€3,445 | |
| Financial debts | 170/4 | €3,445 | - | -€3,445 | |
| Amounts payable within one year | 42/48 | €86,642 | €285,214 | +€198,572 | +229% |
| Current portion of amounts payable after more than one year | 42 | €5,607 | €3,445 | -€2,162 | -38.6% |
| Trade debts | 44 | €10,687 | €154,535 | +€143,848 | +1,346% |
| Suppliers | 440/4 | €10,687 | €154,535 | +€143,848 | +1,346% |
| Taxes, remuneration and social security | 45 | €44,166 | €83,555 | +€39,389 | +89.2% |
| Taxes | 450/3 | €44,166 | €81,055 | +€36,889 | +83.5% |
| Remuneration and social security | 454/9 | €0 | €2,500 | +€2,500 | +24,999,900% |
| Other amounts payable | 47/48 | €26,183 | €43,679 | +€17,496 | +66.8% |
| Accrued charges and deferred income | 492/3 | €935 | - | -€935 | |
| Remuneration, social security and pensions | 62 | €110,618 | €105,574 | -€5,044 | -4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,400 | €2,127 | -€3,273 | -60.6% |
| Other operating charges | 640/8 | €243 | €239 | -€4 | -1.8% |
| Gross operating margin | 9900 | €216,059 | €245,247 | +€29,188 | +13.5% |
| Operating profit (loss) | 9901 | €99,798 | €137,307 | +€37,509 | +37.6% |
| Financial income | 75/76B | €9,835 | €9,624 | -€211 | -2.1% |
| Recurring financial income | 75 | €9,835 | €9,624 | -€211 | -2.1% |
| Financial charges | 65/66B | €571 | €854 | +€283 | +49.5% |
| Recurring financial charges | 65 | €571 | €854 | +€283 | +49.5% |
| Profit (loss) for the period before taxes | 9903 | €109,061 | €146,077 | +€37,016 | +33.9% |
| Income taxes | 67/77 | €31,537 | €49,480 | +€17,943 | +56.9% |
| Profit (loss) for the period | 9904 | €77,524 | €96,597 | +€19,073 | +24.6% |
| Profit (loss) for the period to be appropriated | 9905 | €77,524 | €96,597 | +€19,073 | +24.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.