fram.energy: 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.
fram.energy
Largest movements
- Receivables after one year -€10,000
down €10,000 (-100.0%), from €10,000 to €0
- Tangible fixed assets -€4,362
down €4,362 (-16.9%), from €25,762 to €21,400
- Receivables within one year -€2,207
down €2,207 (-7.2%), from €30,528 to €28,322
of which Other amounts receivable: -€3,386
- Cash +€1,391
up €1,391 (+1921.8%), from €72 to €1,464
mainly Receivables after one year (+€10,000) and Trade debts (+€4,531)
- Other debts -€9,796
down €9,796 (-88.6%), from €11,056 to €1,260
- Debts after one year -€6,929
down €6,929 (-40.2%), from €17,247 to €10,317
- Trade debts +€4,531
up €4,531 (+160.8%), from €2,818 to €7,349
- Tax, wage and social debts -€3,599
down €3,599 (-41.7%), from €8,632 to €5,034
of which Remuneration and social security: -€4,569
- Reserves +€1,151
up €1,151 (+7.6%), from €15,145 to €16,295
- Gross operating margin +€6,003
up €6,003 (+851.7%), from €705 to €6,708
- Depreciation -€3,478
down €3,478 (-44.4%), from €7,840 to €4,362
- Taxes -€1,019
down €1,019, from €140 to -€880
- Financial charges -€371
down €371 (-21.6%), from €1,717 to €1,346
of which Financial charges: -€371
- Other operating charges +€124
up €124 (+20.5%), from €605 to €729
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.
Cash bridge derived
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 | €67,305 | €52,184 | -€15,121 | -22.5% |
| Fixed assets | 21/28 | €25,762 | €21,400 | -€4,362 | -16.9% |
| Tangible fixed assets | 22/27 | €25,762 | €21,400 | -€4,362 | -16.9% |
| Furniture and vehicles | 24 | €25,762 | €21,400 | -€4,362 | -16.9% |
| Current assets | 29/58 | €41,544 | €30,785 | -€10,759 | -25.9% |
| Amounts receivable after more than one year | 29 | €10,000 | €0 | -€10,000 | -100.0% |
| Other amounts receivable | 291 | €10,000 | €0 | -€10,000 | -100.0% |
| Amounts receivable within one year | 40/41 | €30,528 | €28,322 | -€2,207 | -7.2% |
| Trade receivables | 40 | €26,274 | €27,454 | +€1,180 | +4.5% |
| Other amounts receivable | 41 | €4,254 | €868 | -€3,386 | -79.6% |
| Cash at bank and in hand | 54/58 | €72 | €1,464 | +€1,391 | +1921.8% |
| Deferred charges and accrued income | 490/1 | €943 | €999 | +€57 | +6.0% |
| Total equity and liabilities | 10/49 | €67,305 | €52,184 | -€15,121 | -22.5% |
| Equity | 10/15 | €20,145 | €21,295 | +€1,151 | +5.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €15,145 | €16,295 | +€1,151 | +7.6% |
| Distributable reserves | 133 | €15,145 | €16,295 | +€1,151 | +7.6% |
| Amounts payable | 17/49 | €47,161 | €30,889 | -€16,272 | -34.5% |
| Amounts payable after more than one year | 17 | €17,247 | €10,317 | -€6,929 | -40.2% |
| Financial debts | 170/4 | €17,247 | €10,317 | -€6,929 | -40.2% |
| Amounts payable within one year | 42/48 | €29,914 | €20,572 | -€9,342 | -31.2% |
| Current portion of amounts payable after more than one year | 42 | €7,192 | €6,929 | -€263 | -3.7% |
| Trade debts | 44 | €2,818 | €7,349 | +€4,531 | +160.8% |
| Suppliers | 440/4 | €2,818 | €7,349 | +€4,531 | +160.8% |
| Advances received on contracts in progress | 46 | €216 | €0 | -€216 | -100.0% |
| Taxes, remuneration and social security | 45 | €8,632 | €5,034 | -€3,599 | -41.7% |
| Taxes | 450/3 | €4,063 | €5,034 | +€971 | +23.9% |
| Remuneration and social security | 454/9 | €4,569 | €0 | -€4,569 | -100.0% |
| Other amounts payable | 47/48 | €11,056 | €1,260 | -€9,796 | -88.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,840 | €4,362 | -€3,478 | -44.4% |
| Other operating charges | 640/8 | €605 | €729 | +€124 | +20.5% |
| Gross operating margin | 9900 | €705 | €6,708 | +€6,003 | +851.7% |
| Operating profit (loss) | 9901 | -€7,740 | €1,617 | +€9,357 | |
| Financial income | 75/76B | €0 | €0 | +€0 | +2900.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +2900.0% |
| Financial charges | 65/66B | €1,717 | €1,346 | -€371 | -21.6% |
| Recurring financial charges | 65 | €1,717 | €1,346 | -€371 | -21.6% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | -€9,457 | €271 | +€9,728 | |
| Income taxes | 67/77 | €140 | -€880 | -€1,019 | |
| Profit (loss) for the period | 9904 | -€9,596 | €1,151 | +€10,747 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,596 | €1,151 | +€10,747 |
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 9 October 2026 via checked.be.