FRAMANDA BEHEER: 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.
FRAMANDA BEHEER
Largest movements
- Receivables within one year -€1,903
no longer reported in 2025 (was €1,903)
- Deferred charges and accrued income +€584
new in 2025: €584
- Profit (loss) carried forward -€9,562
down €9,562 (-37.5%), from -€25,525 to -€35,087
- Trade debts +€5,274
up €5,274 (+26,043%), from €20 to €5,294
- Other debts +€2,999
up €2,999 (+47.8%), from €6,279 to €9,278
- Tax, wage and social debts -€42
down €42 (-6.2%), from €681 to €639
- Gross operating margin -€6,700
down €6,700 (-259%), from -€2,588 to -€9,289
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 | €1,914 | €584 | -€1,331 | -69.5% |
| Current assets | 29/58 | €1,914 | €584 | -€1,331 | -69.5% |
| Amounts receivable within one year | 40/41 | €1,903 | - | -€1,903 | |
| Other amounts receivable | 41 | €1,903 | - | -€1,903 | |
| Cash at bank and in hand | 54/58 | €11 | - | -€11 | |
| Deferred charges and accrued income | 490/1 | - | €584 | +€584 | |
| Total equity and liabilities | 10/49 | €1,914 | €584 | -€1,331 | -69.5% |
| Equity | 10/15 | -€5,065 | -€14,627 | -€9,562 | -189% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,525 | -€35,087 | -€9,562 | -37.5% |
| Amounts payable | 17/49 | €6,980 | €15,211 | +€8,231 | +118% |
| Amounts payable within one year | 42/48 | €6,980 | €15,211 | +€8,231 | +118% |
| Trade debts | 44 | €20 | €5,294 | +€5,274 | +26,043% |
| Suppliers | 440/4 | €20 | €5,294 | +€5,274 | +26,043% |
| Taxes, remuneration and social security | 45 | €681 | €639 | -€42 | -6.2% |
| Taxes | 450/3 | €681 | €639 | -€42 | -6.2% |
| Other amounts payable | 47/48 | €6,279 | €9,278 | +€2,999 | +47.8% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | -€2,588 | -€9,289 | -€6,700 | -259% |
| Operating profit (loss) | 9901 | -€2,706 | -€9,409 | -€6,702 | -248% |
| Financial charges | 65/66B | €154 | €153 | -€1 | -0.5% |
| Recurring financial charges | 65 | €154 | €153 | -€1 | -0.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,860 | -€9,562 | -€6,701 | -234% |
| Profit (loss) for the period | 9904 | -€2,860 | -€9,562 | -€6,701 | -234% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,860 | -€9,562 | -€6,701 | -234% |
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 16 October 2026 via checked.be.