FRAMAR INTERNATIONAL: 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.
FRAMAR INTERNATIONAL
Largest movements
- Cash +€28,766
up €28,766 (+22,720%), from €127 to €28,893
mainly Net result for the year (+€12,635) and Receivables within one year (+€12,273)
- Receivables within one year -€12,273
down €12,273 (-82.2%), from €14,929 to €2,656
of which Trade receivables: -€12,761
- Tangible fixed assets -€779
down €779 (-23.4%), from €3,324 to €2,545
- Profit (loss) carried forward +€12,635
up €12,635 (+64.2%), from -€19,688 to -€7,052
- Trade debts +€3,278
up €3,278 (+4,990%), from €66 to €3,344
- Debts after one year -€800
down €800 (-4.9%), from €16,200 to €15,400
- Tax, wage and social debts +€601
up €601 (+291%), from €206 to €807
- Other operating charges -€16,208
down €16,208 (-39.6%), from €40,910 to €24,702
- Gross operating margin +€4,545
up €4,545 (+9.5%), from €47,722 to €52,267
- Taxes +€584
up €584 (+262%), from €223 to €807
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 | €40,608 | €56,322 | +€15,714 | +38.7% |
| Fixed assets | 21/28 | €25,552 | €24,774 | -€779 | -3.0% |
| Tangible fixed assets | 22/27 | €3,324 | €2,545 | -€779 | -23.4% |
| Furniture and vehicles | 24 | €3,324 | €2,545 | -€779 | -23.4% |
| Financial fixed assets | 28 | €22,229 | €22,229 | = | 0.0% |
| Current assets | 29/58 | €15,056 | €31,548 | +€16,493 | +110% |
| Amounts receivable within one year | 40/41 | €14,929 | €2,656 | -€12,273 | -82.2% |
| Trade receivables | 40 | €13,391 | €630 | -€12,761 | -95.3% |
| Other amounts receivable | 41 | €1,538 | €2,025 | +€488 | +31.7% |
| Cash at bank and in hand | 54/58 | €127 | €28,893 | +€28,766 | +22,720% |
| Total equity and liabilities | 10/49 | €40,608 | €56,322 | +€15,714 | +38.7% |
| Equity | 10/15 | €24,136 | €36,771 | +€12,635 | +52.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €31,423 | €31,423 | = | 0.0% |
| Distributable reserves | 133 | €31,423 | €31,423 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,688 | -€7,052 | +€12,635 | +64.2% |
| Amounts payable | 17/49 | €16,472 | €19,551 | +€3,079 | +18.7% |
| Amounts payable after more than one year | 17 | €16,200 | €15,400 | -€800 | -4.9% |
| Other amounts payable | 178/9 | €16,200 | €15,400 | -€800 | -4.9% |
| Amounts payable within one year | 42/48 | €272 | €4,151 | +€3,879 | +1,426% |
| Trade debts | 44 | €66 | €3,344 | +€3,278 | +4,990% |
| Suppliers | 440/4 | €66 | €3,344 | +€3,278 | +4,990% |
| Taxes, remuneration and social security | 45 | €206 | €807 | +€601 | +291% |
| Taxes | 450/3 | €206 | €807 | +€601 | +291% |
| Non-recurring operating income | 76A | €12,471 | €211 | -€12,260 | -98.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €570 | €779 | +€209 | +36.6% |
| Other operating charges | 640/8 | €40,910 | €24,702 | -€16,208 | -39.6% |
| Non-recurring operating charges | 66A | - | €12,812 | +€12,812 | |
| Gross operating margin | 9900 | €47,722 | €52,267 | +€4,545 | +9.5% |
| Operating profit (loss) | 9901 | €6,241 | €13,974 | +€7,733 | +124% |
| Financial charges | 65/66B | €536 | €532 | -€4 | -0.7% |
| Recurring financial charges | 65 | €536 | €532 | -€4 | -0.7% |
| Profit (loss) for the period before taxes | 9903 | €5,705 | €13,442 | +€7,737 | +136% |
| Income taxes | 67/77 | €223 | €807 | +€584 | +262% |
| Profit (loss) for the period | 9904 | €5,482 | €12,635 | +€7,153 | +130% |
| Profit (loss) for the period to be appropriated | 9905 | €5,482 | €12,635 | +€7,153 | +130% |
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 29 October 2026 via checked.be.