FRAMADIS: 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.
FRAMADIS
Largest movements
- Cash -€32,640
down €32,640 (-17.1%), from €191,128 to €158,488
mainly Net result for the year (-€90,046) and Other debts (-€9,524)
- Tangible fixed assets -€26,177
down €26,177 (-22.5%), from €116,411 to €90,234
of which Plant, machinery and equipment: -€14,966
- Profit (loss) carried forward -€90,046
down €90,046 (-103.2%), from -€87,286 to -€177,333
- Tax, wage and social debts +€13,599
up €13,599 (+250.5%), from €5,428 to €19,027
of which Remuneration and social security: +€13,492
- Other debts -€9,524
down €9,524 (-17.3%), from €55,043 to €45,519
- Trade debts +€8,385
up €8,385 (+1.3%), from €661,339 to €669,725
- Staff costs +€101,075
up €101,075 (+31.9%), from €316,787 to €417,861
- Gross operating margin +€80,594
up €80,594 (+24.2%), from €333,215 to €413,810
- Financial charges +€8,770
up €8,770 (+20.0%), from €43,941 to €52,711
- Other operating charges -€8,134
down €8,134 (-55.5%), from €14,664 to €6,529
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 | €777,915 | €706,405 | -€71,510 | -9.2% |
| Fixed assets | 21/28 | €116,840 | €90,664 | -€26,177 | -22.4% |
| Tangible fixed assets | 22/27 | €116,411 | €90,234 | -€26,177 | -22.5% |
| Land and buildings | 22 | €50,155 | €42,511 | -€7,645 | -15.2% |
| Plant, machinery and equipment | 23 | €61,160 | €46,194 | -€14,966 | -24.5% |
| Furniture and vehicles | 24 | €5,095 | €1,529 | -€3,566 | -70.0% |
| Financial fixed assets | 28 | €430 | €430 | = | 0.0% |
| Current assets | 29/58 | €661,074 | €615,741 | -€45,333 | -6.9% |
| Stocks and contracts in progress | 3 | €194,341 | €187,155 | -€7,185 | -3.7% |
| Stocks | 30/36 | €194,341 | €187,155 | -€7,185 | -3.7% |
| Amounts receivable within one year | 40/41 | €258,319 | €251,744 | -€6,576 | -2.5% |
| Trade receivables | 40 | €338 | - | -€338 | |
| Other amounts receivable | 41 | €257,981 | €251,744 | -€6,238 | -2.4% |
| Cash at bank and in hand | 54/58 | €191,128 | €158,488 | -€32,640 | -17.1% |
| Deferred charges and accrued income | 490/1 | €17,286 | €18,354 | +€1,067 | +6.2% |
| Total equity and liabilities | 10/49 | €777,915 | €706,405 | -€71,510 | -9.2% |
| Equity | 10/15 | €48,604 | -€41,442 | -€90,046 | |
| Contributions | 10/11 | €120,000 | €120,000 | = | 0.0% |
| Outside capital | 11 | €120,000 | €120,000 | = | 0.0% |
| Other | 1109/19 | €120,000 | €120,000 | = | 0.0% |
| Reserves | 13 | €15,891 | €15,891 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,382 | €4,382 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,382 | €4,382 | = | 0.0% |
| Tax-exempt reserves | 132 | €11,509 | €11,509 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€87,286 | -€177,333 | -€90,046 | -103.2% |
| Amounts payable | 17/49 | €729,311 | €747,847 | +€18,536 | +2.5% |
| Amounts payable within one year | 42/48 | €721,811 | €740,347 | +€18,536 | +2.6% |
| Current portion of amounts payable after more than one year | 42 | - | €6,076 | +€6,076 | |
| Trade debts | 44 | €661,339 | €669,725 | +€8,385 | +1.3% |
| Suppliers | 440/4 | €661,339 | €669,725 | +€8,385 | +1.3% |
| Taxes, remuneration and social security | 45 | €5,428 | €19,027 | +€13,599 | +250.5% |
| Taxes | 450/3 | €388 | €495 | +€107 | +27.6% |
| Remuneration and social security | 454/9 | €5,040 | €18,532 | +€13,492 | +267.7% |
| Other amounts payable | 47/48 | €55,043 | €45,519 | -€9,524 | -17.3% |
| Accrued charges and deferred income | 492/3 | €7,500 | €7,500 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €316,787 | €417,861 | +€101,075 | +31.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,336 | €26,177 | +€841 | +3.3% |
| Other operating charges | 640/8 | €14,664 | €6,529 | -€8,134 | -55.5% |
| Non-recurring operating charges | 66A | €200 | €100 | -€100 | -50.0% |
| Gross operating margin | 9900 | €333,215 | €413,810 | +€80,594 | +24.2% |
| Operating profit (loss) | 9901 | -€23,771 | -€36,858 | -€13,087 | -55.1% |
| Financial income | 75/76B | €106 | €18 | -€88 | -83.4% |
| Recurring financial income | 75 | €106 | €18 | -€88 | -83.4% |
| Financial charges | 65/66B | €43,941 | €52,711 | +€8,770 | +20.0% |
| Recurring financial charges | 65 | €43,941 | €52,711 | +€8,770 | +20.0% |
| Profit (loss) for the period before taxes | 9903 | -€67,606 | -€89,551 | -€21,945 | -32.5% |
| Income taxes | 67/77 | €388 | €495 | +€107 | +27.6% |
| Profit (loss) for the period | 9904 | -€67,994 | -€90,046 | -€22,052 | -32.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€67,994 | -€90,046 | -€22,052 | -32.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.