FRAMBEAU: 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.
FRAMBEAU
Largest movements
- Deferred charges and accrued income +€6,980
up €6,980 (+242.4%), from €2,879 to €9,860
- Receivables within one year +€1,054
up €1,054 (+24.6%), from €4,280 to €5,334
- Cash -€685
down €685 (-5.4%), from €12,727 to €12,042
mainly Deferred charges and accrued income (-€6,980) and Trade debts (-€1,750)
- Profit (loss) carried forward +€7,623
up €7,623 (+68.3%), from €11,158 to €18,781
- Trade debts -€1,750
down €1,750 (-39.7%), from €4,411 to €2,660
- Tax, wage and social debts +€957
up €957 (+175.6%), from €545 to €1,502
- Other debts +€520
up €520 (+67.3%), from €773 to €1,293
- Gross operating margin -€3,806
down €3,806 (-21.7%), from €17,560 to €13,754
- Taxes -€1,588
down €1,588 (-39.3%), from €4,045 to €2,457
- Financial charges +€1,384
up €1,384 (+61.8%), from €2,241 to €3,625
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 | €19,887 | €27,236 | +€7,350 | +37.0% |
| Current assets | 29/58 | €19,887 | €27,236 | +€7,350 | +37.0% |
| Amounts receivable within one year | 40/41 | €4,280 | €5,334 | +€1,054 | +24.6% |
| Trade receivables | 40 | €4,280 | €5,334 | +€1,054 | +24.6% |
| Cash at bank and in hand | 54/58 | €12,727 | €12,042 | -€685 | -5.4% |
| Deferred charges and accrued income | 490/1 | €2,879 | €9,860 | +€6,980 | +242.4% |
| Total equity and liabilities | 10/49 | €19,887 | €27,236 | +€7,350 | +37.0% |
| Equity | 10/15 | €14,158 | €21,781 | +€7,623 | +53.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,158 | €18,781 | +€7,623 | +68.3% |
| Amounts payable | 17/49 | €5,728 | €5,455 | -€274 | -4.8% |
| Amounts payable within one year | 42/48 | €5,728 | €5,455 | -€274 | -4.8% |
| Trade debts | 44 | €4,411 | €2,660 | -€1,750 | -39.7% |
| Suppliers | 440/4 | €4,411 | €2,660 | -€1,750 | -39.7% |
| Taxes, remuneration and social security | 45 | €545 | €1,502 | +€957 | +175.6% |
| Taxes | 450/3 | €545 | €1,502 | +€957 | +175.6% |
| Other amounts payable | 47/48 | €773 | €1,293 | +€520 | +67.3% |
| Non-recurring operating income | 76A | €6,148 | - | -€6,148 | |
| Other operating charges | 640/8 | €116 | €49 | -€67 | -57.8% |
| Gross operating margin | 9900 | €17,560 | €13,754 | -€3,806 | -21.7% |
| Operating profit (loss) | 9901 | €17,444 | €13,705 | -€3,739 | -21.4% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €2,241 | €3,625 | +€1,384 | +61.8% |
| Recurring financial charges | 65 | €2,241 | €3,625 | +€1,384 | +61.8% |
| Profit (loss) for the period before taxes | 9903 | €15,203 | €10,080 | -€5,123 | -33.7% |
| Income taxes | 67/77 | €4,045 | €2,457 | -€1,588 | -39.3% |
| Profit (loss) for the period | 9904 | €11,158 | €7,623 | -€3,535 | -31.7% |
| Profit (loss) for the period to be appropriated | 9905 | €11,158 | €7,623 | -€3,535 | -31.7% |
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 12 October 2026 via checked.be.