FRAMBACH AUTOMOBILE: 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.
FRAMBACH AUTOMOBILE
Largest movements
- Tangible fixed assets +€169,848
up €169,848 (+176%), from €96,768 to €266,616
of which Land and buildings: +€113,408
- Cash +€64,284
up €64,284 (+1,086%), from €5,918 to €70,202
mainly Debts after one year (+€264,109) and Other debts (+€84,367)
- Receivables within one year +€35,243
up €35,243 (+40.3%), from €87,539 to €122,782
of which Trade receivables: +€22,207
- Stocks and contracts -€33,272
down €33,272 (-10.1%), from €330,158 to €296,886
- Debts after one year +€264,109
up €264,109 (+3,889%), from €6,791 to €270,900
- Other debts +€84,367
up €84,367 (+3,204%), from €2,633 to €87,000
- Short-term financial debts -€71,919
down €71,919 (-100.0%), from €71,921 to €2
- Reserves -€50,000
down €50,000 (-31.8%), from €157,000 to €107,000
of which Distributable reserves: -€50,000
- Current portion of long-term debt +€48,601
up €48,601 (+1,161%), from €4,185 to €52,786
- Staff costs +€59,259
up €59,259 (+30.5%), from €194,183 to €253,442
- Taxes -€30,898
down €30,898 (-73.8%), from €41,861 to €10,964
- Gross operating margin -€23,541
down €23,541 (-6.7%), from €353,754 to €330,213
- Financial charges +€8,230
up €8,230 (+233%), from €3,526 to €11,756
- Depreciation +€6,188
up €6,188 (+30.9%), from €20,003 to €26,191
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 | €520,383 | €756,486 | +€236,103 | +45.4% |
| Fixed assets | 21/28 | €96,768 | €266,616 | +€169,848 | +176% |
| Tangible fixed assets | 22/27 | €96,768 | €266,616 | +€169,848 | +176% |
| Land and buildings | 22 | €65,408 | €178,816 | +€113,408 | +173% |
| Plant, machinery and equipment | 23 | €20,260 | €62,248 | +€41,988 | +207% |
| Furniture and vehicles | 24 | €11,100 | €25,552 | +€14,452 | +130% |
| Current assets | 29/58 | €423,615 | €489,870 | +€66,255 | +15.6% |
| Stocks and contracts in progress | 3 | €330,158 | €296,886 | -€33,272 | -10.1% |
| Stocks | 30/36 | €330,158 | €296,886 | -€33,272 | -10.1% |
| Amounts receivable within one year | 40/41 | €87,539 | €122,782 | +€35,243 | +40.3% |
| Trade receivables | 40 | €87,539 | €109,746 | +€22,207 | +25.4% |
| Other amounts receivable | 41 | €0 | €13,036 | +€13,036 | |
| Cash at bank and in hand | 54/58 | €5,918 | €70,202 | +€64,284 | +1,086% |
| Total equity and liabilities | 10/49 | €520,383 | €756,486 | +€236,103 | +45.4% |
| Equity | 10/15 | €289,130 | €221,937 | -€67,193 | -23.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €157,000 | €107,000 | -€50,000 | -31.8% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €155,000 | €105,000 | -€50,000 | -32.3% |
| Profit (loss) carried forward | 14 | €112,130 | €94,937 | -€17,193 | -15.3% |
| Amounts payable | 17/49 | €231,253 | €534,549 | +€303,296 | +131% |
| Amounts payable after more than one year | 17 | €6,791 | €270,900 | +€264,109 | +3,889% |
| Financial debts | 170/4 | €6,791 | €270,900 | +€264,109 | +3,889% |
| Amounts payable within one year | 42/48 | €224,462 | €263,649 | +€39,187 | +17.5% |
| Current portion of amounts payable after more than one year | 42 | €4,185 | €52,786 | +€48,601 | +1,161% |
| Financial debts | 43 | €71,921 | €2 | -€71,919 | -100.0% |
| Credit institutions | 430/8 | €71,921 | €2 | -€71,919 | -100.0% |
| Trade debts | 44 | €61,623 | €34,972 | -€26,652 | -43.2% |
| Suppliers | 440/4 | €61,623 | €34,972 | -€26,652 | -43.2% |
| Taxes, remuneration and social security | 45 | €84,100 | €88,889 | +€4,789 | +5.7% |
| Taxes | 450/3 | €68,902 | €56,273 | -€12,629 | -18.3% |
| Remuneration and social security | 454/9 | €15,198 | €32,616 | +€17,418 | +115% |
| Other amounts payable | 47/48 | €2,633 | €87,000 | +€84,367 | +3,204% |
| Remuneration, social security and pensions | 62 | €194,183 | €253,442 | +€59,259 | +30.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,003 | €26,191 | +€6,188 | +30.9% |
| Other operating charges | 640/8 | €7,919 | €8,079 | +€160 | +2.0% |
| Non-recurring operating charges | 66A | €1,060 | €0 | -€1,060 | -100% |
| Gross operating margin | 9900 | €353,754 | €330,213 | -€23,541 | -6.7% |
| Operating profit (loss) | 9901 | €130,590 | €42,501 | -€88,088 | -67.5% |
| Financial income | 75/76B | €5 | €26 | +€21 | +463% |
| Recurring financial income | 75 | €5 | €26 | +€21 | +463% |
| Financial charges | 65/66B | €3,526 | €11,756 | +€8,230 | +233% |
| Recurring financial charges | 65 | €3,526 | €11,756 | +€8,230 | +233% |
| Profit (loss) for the period before taxes | 9903 | €127,068 | €30,771 | -€96,298 | -75.8% |
| Income taxes | 67/77 | €41,861 | €10,964 | -€30,898 | -73.8% |
| Profit (loss) for the period | 9904 | €85,207 | €19,807 | -€65,400 | -76.8% |
| Profit (loss) for the period to be appropriated | 9905 | €85,207 | €19,807 | -€65,400 | -76.8% |
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 26 October 2026 via checked.be.