FRAMBER: 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.
FRAMBER
Largest movements
- Receivables within one year -€23,565
down €23,565 (-23.6%), from €99,675 to €76,110
of which Trade receivables: -€26,372
- Tangible fixed assets +€2,680
new in 2025: €2,680
- Advances received -€31,911
no longer reported in 2025 (was €31,911)
- Reserves +€6,801
up €6,801 (+46.1%), from €14,738 to €21,539
- Tax, wage and social debts +€4,885
up €4,885 (+76.2%), from €6,408 to €11,293
- Gross operating margin -€2,832
down €2,832 (-25.3%), from €11,179 to €8,347
- Other operating charges +€374
up €374 (+97.4%), from €384 to €758
- Taxes +€332
up €332 (+7.7%), from €4,316 to €4,648
- Financial income -€295
down €295 (-6.4%), from €4,638 to €4,343
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 | €104,445 | €83,264 | -€21,181 | -20.3% |
| Fixed assets | 21/28 | - | €2,680 | +€2,680 | |
| Tangible fixed assets | 22/27 | - | €2,680 | +€2,680 | |
| Furniture and vehicles | 24 | - | €2,680 | +€2,680 | |
| Current assets | 29/58 | €104,445 | €80,585 | -€23,860 | -22.8% |
| Amounts receivable within one year | 40/41 | €99,675 | €76,110 | -€23,565 | -23.6% |
| Trade receivables | 40 | €26,508 | €136 | -€26,372 | -99.5% |
| Other amounts receivable | 41 | €73,167 | €75,974 | +€2,807 | +3.8% |
| Cash at bank and in hand | 54/58 | €132 | €57 | -€75 | -57.1% |
| Deferred charges and accrued income | 490/1 | €4,638 | €4,418 | -€220 | -4.7% |
| Total equity and liabilities | 10/49 | €104,445 | €83,264 | -€21,181 | -20.3% |
| Equity | 10/15 | €65,170 | €71,971 | +€6,801 | +10.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €14,738 | €21,539 | +€6,801 | +46.1% |
| Distributable reserves | 133 | €14,738 | €21,539 | +€6,801 | +46.1% |
| Profit (loss) carried forward | 14 | €31,840 | €31,840 | +€0 | 0.0% |
| Amounts payable | 17/49 | €39,275 | €11,293 | -€27,982 | -71.2% |
| Amounts payable within one year | 42/48 | €39,275 | €11,293 | -€27,982 | -71.2% |
| Trade debts | 44 | €956 | - | -€956 | |
| Suppliers | 440/4 | €956 | - | -€956 | |
| Advances received on contracts in progress | 46 | €31,911 | - | -€31,911 | |
| Taxes, remuneration and social security | 45 | €6,408 | €11,293 | +€4,885 | +76.2% |
| Taxes | 450/3 | €6,408 | €11,293 | +€4,885 | +76.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €123 | €161 | +€38 | +30.8% |
| Other operating charges | 640/8 | €384 | €758 | +€374 | +97.4% |
| Gross operating margin | 9900 | €11,179 | €8,347 | -€2,832 | -25.3% |
| Operating profit (loss) | 9901 | €10,672 | €7,428 | -€3,244 | -30.4% |
| Financial income | 75/76B | €4,638 | €4,343 | -€295 | -6.4% |
| Recurring financial income | 75 | €4,638 | €4,343 | -€295 | -6.4% |
| Financial charges | 65/66B | €379 | €322 | -€57 | -15.1% |
| Recurring financial charges | 65 | €379 | €322 | -€57 | -15.1% |
| Profit (loss) for the period before taxes | 9903 | €14,931 | €11,449 | -€3,482 | -23.3% |
| Income taxes | 67/77 | €4,316 | €4,648 | +€332 | +7.7% |
| Profit (loss) for the period | 9904 | €10,615 | €6,801 | -€3,814 | -35.9% |
| Profit (loss) for the period to be appropriated | 9905 | €10,615 | €6,801 | -€3,814 | -35.9% |
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 15 October 2026 via checked.be.