FRAMARBA: 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.
FRAMARBA
Largest movements
- Cash -€3,353
down €3,353 (-13.4%), from €25,047 to €21,694
mainly Investment in fixed assets (net) (-€12,855) and Tax, wage and social debts (-€530)
- Tangible fixed assets +€2,397
up €2,397 (+2.0%), from €119,147 to €121,543
of which Plant, machinery and equipment: +€5,308
No liability line moved by more than 1% of the balance sheet total.
- Depreciation +€4,830
up €4,830 (+85.8%), from €5,628 to €10,458
- Gross operating margin +€2,072
up €2,072 (+20.1%), from €10,308 to €12,381
- Taxes -€530
down €530 (-100%), from €530 to €0
- Other operating charges +€310
up €310 (+20.2%), from €1,537 to €1,847
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 | €144,194 | €143,718 | -€476 | -0.3% |
| Fixed assets | 21/28 | €119,147 | €121,543 | +€2,397 | +2.0% |
| Tangible fixed assets | 22/27 | €119,147 | €121,543 | +€2,397 | +2.0% |
| Land and buildings | 22 | €119,147 | €116,235 | -€2,912 | -2.4% |
| Plant, machinery and equipment | 23 | - | €5,308 | +€5,308 | |
| Current assets | 29/58 | €25,047 | €22,174 | -€2,873 | -11.5% |
| Cash at bank and in hand | 54/58 | €25,047 | €21,694 | -€3,353 | -13.4% |
| Deferred charges and accrued income | 490/1 | - | €480 | +€480 | |
| Total equity and liabilities | 10/49 | €144,194 | €143,718 | -€476 | -0.3% |
| Equity | 10/15 | €80,534 | €80,541 | +€7 | 0.0% |
| Contributions | 10/11 | €66,500 | €66,500 | = | 0.0% |
| Capital | 10 | €66,500 | €66,500 | = | 0.0% |
| Issued capital | 100 | €66,500 | €66,500 | = | 0.0% |
| Reserves | 13 | €6,650 | €6,650 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,650 | €6,650 | = | 0.0% |
| Legal reserve | 130 | €6,650 | €6,650 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,384 | €7,391 | +€7 | +0.1% |
| Amounts payable | 17/49 | €63,659 | €63,177 | -€483 | -0.8% |
| Amounts payable within one year | 42/48 | €62,645 | €62,131 | -€514 | -0.8% |
| Trade debts | 44 | €384 | €400 | +€15 | +4.0% |
| Suppliers | 440/4 | €384 | €400 | +€15 | +4.0% |
| Taxes, remuneration and social security | 45 | €530 | €0 | -€530 | -100% |
| Taxes | 450/3 | €530 | €0 | -€530 | -100% |
| Other amounts payable | 47/48 | €61,731 | €61,731 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,014 | €1,046 | +€32 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,628 | €10,458 | +€4,830 | +85.8% |
| Other operating charges | 640/8 | €1,537 | €1,847 | +€310 | +20.2% |
| Gross operating margin | 9900 | €10,308 | €12,381 | +€2,072 | +20.1% |
| Operating profit (loss) | 9901 | €3,143 | €75 | -€3,068 | -97.6% |
| Financial charges | 65/66B | €108 | €68 | -€40 | -36.8% |
| Recurring financial charges | 65 | €108 | €68 | -€40 | -36.8% |
| Profit (loss) for the period before taxes | 9903 | €3,035 | €7 | -€3,028 | -99.8% |
| Income taxes | 67/77 | €530 | €0 | -€530 | -100% |
| Profit (loss) for the period | 9904 | €2,505 | €7 | -€2,498 | -99.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,505 | €7 | -€2,498 | -99.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.