FRAMACOM: what changed
Two fiscal 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.
FRAMACOM
Largest movements
- Cash +€14,307
up €14,307 (+88.0%), from €16,250 to €30,557
mainly Net result for the year (+€19,966) and Tax, wage and social debts (+€2,261)
- Receivables within one year +€6,934
up €6,934 (+805.2%), from €861 to €7,795
of which Trade receivables: +€6,567
- Tangible fixed assets +€1,228
new in 2025: €1,228
- Deferred charges and accrued income +€792
new in 2025: €792
- Profit (loss) carried forward +€19,966
up €19,966 (+182.8%), from €10,922 to €30,888
- Tax, wage and social debts +€2,261
up €2,261 (+70.9%), from €3,189 to €5,450
- Trade debts +€1,034
new in 2025: €1,034
- Gross operating margin +€11,585
up €11,585 (+80.8%), from €14,340 to €25,925
- Taxes +€2,221
up €2,221 (+69.7%), from €3,189 to €5,410
- Depreciation +€371
new in 2025: €371
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 | €17,111 | €40,372 | +€23,261 | +135.9% |
| Fixed assets | 21/28 | - | €1,228 | +€1,228 | |
| Tangible fixed assets | 22/27 | - | €1,228 | +€1,228 | |
| Furniture and vehicles | 24 | - | €1,228 | +€1,228 | |
| Current assets | 29/58 | €17,111 | €39,144 | +€22,033 | +128.8% |
| Amounts receivable within one year | 40/41 | €861 | €7,795 | +€6,934 | +805.2% |
| Trade receivables | 40 | - | €6,567 | +€6,567 | |
| Other amounts receivable | 41 | €861 | €1,228 | +€367 | +42.6% |
| Cash at bank and in hand | 54/58 | €16,250 | €30,557 | +€14,307 | +88.0% |
| Deferred charges and accrued income | 490/1 | - | €792 | +€792 | |
| Total equity and liabilities | 10/49 | €17,111 | €40,372 | +€23,261 | +135.9% |
| Equity | 10/15 | €13,922 | €33,888 | +€19,966 | +143.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,922 | €30,888 | +€19,966 | +182.8% |
| Amounts payable | 17/49 | €3,189 | €6,484 | +€3,295 | +103.3% |
| Amounts payable within one year | 42/48 | €3,189 | €6,484 | +€3,295 | +103.3% |
| Trade debts | 44 | - | €1,034 | +€1,034 | |
| Suppliers | 440/4 | - | €1,034 | +€1,034 | |
| Taxes, remuneration and social security | 45 | €3,189 | €5,450 | +€2,261 | +70.9% |
| Taxes | 450/3 | €3,189 | €5,450 | +€2,261 | +70.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €371 | +€371 | |
| Other operating charges | 640/8 | €141 | - | -€141 | |
| Gross operating margin | 9900 | €14,340 | €25,925 | +€11,585 | +80.8% |
| Operating profit (loss) | 9901 | €14,198 | €25,554 | +€11,356 | +80.0% |
| Financial charges | 65/66B | €87 | €178 | +€91 | +103.9% |
| Recurring financial charges | 65 | €87 | €178 | +€91 | +103.9% |
| Profit (loss) for the period before taxes | 9903 | €14,111 | €25,376 | +€11,265 | +79.8% |
| Income taxes | 67/77 | €3,189 | €5,410 | +€2,221 | +69.7% |
| Profit (loss) for the period | 9904 | €10,922 | €19,966 | +€9,044 | +82.8% |
| Profit (loss) for the period to be appropriated | 9905 | €10,922 | €19,966 | +€9,044 | +82.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.