FRAMACON: 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.
FRAMACON
Largest movements
- Deferred charges and accrued income +€2,575
new in 2025: €2,575
- Cash +€1,762
up €1,762 (+8.8%), from €20,088 to €21,850
mainly Trade debts (+€3,400) and Tax, wage and social debts (+€1,430)
- Trade debts +€3,400
up €3,400 (+292.8%), from €1,161 to €4,562
- Profit (loss) carried forward -€2,135
down €2,135 (-18.0%), from -€11,877 to -€14,012
- Tax, wage and social debts +€1,430
up €1,430 (+99.3%), from €1,440 to €2,870
- Other debts +€1,277
up €1,277 (+9.5%), from €13,433 to €14,710
- Taxes +€1,135
up €1,135 (+113.4%), from €1,002 to €2,137
- Gross operating margin +€457
up €457 (+34.4%), from €1,329 to €1,786
- Depreciation -€313
down €313 (-57.5%), from €544 to €231
- Financial charges +€73
up €73 (+82.9%), from €89 to €162
- Other operating charges -€27
down €27 (-1.9%), from €1,431 to €1,404
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 | €22,757 | €26,730 | +€3,972 | +17.5% |
| Fixed assets | 21/28 | €231 | - | -€231 | |
| Tangible fixed assets | 22/27 | €231 | - | -€231 | |
| Furniture and vehicles | 24 | €231 | - | -€231 | |
| Current assets | 29/58 | €22,526 | €26,730 | +€4,203 | +18.7% |
| Stocks and contracts in progress | 3 | €551 | €551 | = | 0.0% |
| Stocks | 30/36 | €551 | €551 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,888 | €1,754 | -€134 | -7.1% |
| Trade receivables | 40 | €1,888 | €1,573 | -€315 | -16.7% |
| Other amounts receivable | 41 | - | €181 | +€181 | |
| Cash at bank and in hand | 54/58 | €20,088 | €21,850 | +€1,762 | +8.8% |
| Deferred charges and accrued income | 490/1 | - | €2,575 | +€2,575 | |
| Total equity and liabilities | 10/49 | €22,757 | €26,730 | +€3,972 | +17.5% |
| Equity | 10/15 | €6,723 | €4,588 | -€2,135 | -31.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,877 | -€14,012 | -€2,135 | -18.0% |
| Amounts payable | 17/49 | €16,034 | €22,142 | +€6,108 | +38.1% |
| Amounts payable within one year | 42/48 | €16,034 | €22,142 | +€6,108 | +38.1% |
| Trade debts | 44 | €1,161 | €4,562 | +€3,400 | +292.8% |
| Suppliers | 440/4 | €1,161 | €4,562 | +€3,400 | +292.8% |
| Taxes, remuneration and social security | 45 | €1,440 | €2,870 | +€1,430 | +99.3% |
| Taxes | 450/3 | €1,440 | €2,870 | +€1,430 | +99.3% |
| Other amounts payable | 47/48 | €13,433 | €14,710 | +€1,277 | +9.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €544 | €231 | -€313 | -57.5% |
| Other operating charges | 640/8 | €1,431 | €1,404 | -€27 | -1.9% |
| Gross operating margin | 9900 | €1,329 | €1,786 | +€457 | +34.4% |
| Operating profit (loss) | 9901 | -€646 | €151 | +€797 | |
| Financial income | 75/76B | - | €12 | +€12 | |
| Recurring financial income | 75 | - | €12 | +€12 | |
| Financial charges | 65/66B | €89 | €162 | +€73 | +82.9% |
| Recurring financial charges | 65 | €89 | €162 | +€73 | +82.9% |
| Profit (loss) for the period before taxes | 9903 | -€735 | €2 | +€736 | |
| Income taxes | 67/77 | €1,002 | €2,137 | +€1,135 | +113.4% |
| Profit (loss) for the period | 9904 | -€1,736 | -€2,135 | -€399 | -23.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,736 | -€2,135 | -€399 | -23.0% |
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 2 October 2026 via checked.be.