Frama Development: 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.
Frama Development
Largest movements
- Receivables within one year -€3,000
down €3,000 (-5.4%), from €55,400 to €52,400
- Profit (loss) carried forward -€2,090
down €2,090 (-361%), from -€579 to -€2,669
- Financial income -€4,559
down €4,559 (-93.3%), from €4,888 to €329
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 | €62,370 | €60,144 | -€2,225 | -3.6% |
| Current assets | 29/58 | €62,370 | €60,144 | -€2,225 | -3.6% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €55,400 | €52,400 | -€3,000 | -5.4% |
| Other amounts receivable | 41 | €55,400 | €52,400 | -€3,000 | -5.4% |
| Cash at bank and in hand | 54/58 | €366 | €812 | +€446 | +122% |
| Deferred charges and accrued income | 490/1 | €6,604 | €6,932 | +€329 | +5.0% |
| Total equity and liabilities | 10/49 | €62,370 | €60,144 | -€2,225 | -3.6% |
| Equity | 10/15 | €60,921 | €58,831 | -€2,090 | -3.4% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€579 | -€2,669 | -€2,090 | -361% |
| Amounts payable | 17/49 | €1,449 | €1,314 | -€135 | -9.3% |
| Amounts payable within one year | 42/48 | €1,449 | €1,314 | -€135 | -9.3% |
| Trade debts | 44 | €1,449 | €1,314 | -€135 | -9.3% |
| Suppliers | 440/4 | €1,449 | €1,314 | -€135 | -9.3% |
| Operating charges | 60/66A | €2,224 | €2,241 | +€16 | +0.7% |
| Services and other goods | 61 | €1,454 | €1,458 | +€4 | +0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €770 | €783 | +€13 | +1.7% |
| Operating profit (loss) | 9901 | -€2,224 | -€2,241 | -€16 | -0.7% |
| Financial income | 75/76B | €4,888 | €329 | -€4,559 | -93.3% |
| Recurring financial income | 75 | €4,888 | €329 | -€4,559 | -93.3% |
| Income from current assets | 751 | €4,888 | €329 | -€4,559 | -93.3% |
| Financial charges | 65/66B | €176 | €178 | +€1 | +0.8% |
| Recurring financial charges | 65 | €176 | €178 | +€1 | +0.8% |
| Other financial charges | 652/9 | €176 | €178 | +€1 | +0.8% |
| Profit (loss) for the period before taxes | 9903 | €2,487 | -€2,090 | -€4,577 | |
| Profit (loss) for the period | 9904 | €2,487 | -€2,090 | -€4,577 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,487 | -€2,090 | -€4,577 |
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 18 October 2026 via checked.be.