FRAME Consulting: 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.
FRAME Consulting
Largest movements
- Receivables within one year +€84,663
up €84,663 (+3,300%), from €2,565 to €87,229
- Current investments +€40,001
new in 2025: €40,001
- Cash +€21,418
up €21,418 (+8.5%), from €251,548 to €272,966
mainly Other debts (+€317,468) and Net result for the year (+€229,925)
- Other debts +€317,468
up €317,468 (+28,270%), from €1,123 to €318,591
- Profit (loss) carried forward -€225,765
down €225,765 (-99.9%), from €226,049 to €284
- Reserves +€55,000
new in 2025: €55,000
- Gross operating margin +€123,124
up €123,124 (+63.3%), from €194,391 to €317,515
- Taxes +€36,325
up €36,325 (+83.0%), from €43,781 to €80,105
- Other operating charges -€3,878
down €3,878 (-90.7%), from €4,278 to €400
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 | €268,330 | €415,525 | +€147,195 | +54.9% |
| Fixed assets | 21/28 | €14,217 | €14,287 | +€71 | +0.5% |
| Tangible fixed assets | 22/27 | €14,217 | €14,287 | +€71 | +0.5% |
| Plant, machinery and equipment | 23 | €982 | €2,195 | +€1,214 | +124% |
| Furniture and vehicles | 24 | €1,067 | €1,418 | +€351 | +32.9% |
| Other tangible fixed assets | 26 | €12,168 | €10,674 | -€1,494 | -12.3% |
| Current assets | 29/58 | €254,113 | €401,237 | +€147,124 | +57.9% |
| Amounts receivable within one year | 40/41 | €2,565 | €87,229 | +€84,663 | +3,300% |
| Trade receivables | 40 | €2,565 | €87,229 | +€84,663 | +3,300% |
| Current investments | 50/53 | - | €40,001 | +€40,001 | |
| Cash at bank and in hand | 54/58 | €251,548 | €272,966 | +€21,418 | +8.5% |
| Deferred charges and accrued income | 490/1 | €0 | €1,042 | +€1,042 | |
| Total equity and liabilities | 10/49 | €268,330 | €415,525 | +€147,195 | +54.9% |
| Equity | 10/15 | €231,049 | €60,284 | -€170,765 | -73.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €55,000 | +€55,000 | |
| Distributable reserves | 133 | - | €55,000 | +€55,000 | |
| Profit (loss) carried forward | 14 | €226,049 | €284 | -€225,765 | -99.9% |
| Amounts payable | 17/49 | €37,280 | €355,241 | +€317,960 | +853% |
| Amounts payable within one year | 42/48 | €37,280 | €355,241 | +€317,960 | +853% |
| Trade debts | 44 | €2,943 | €5,341 | +€2,398 | +81.5% |
| Suppliers | 440/4 | €2,943 | €5,341 | +€2,398 | +81.5% |
| Taxes, remuneration and social security | 45 | €33,214 | €31,309 | -€1,906 | -5.7% |
| Taxes | 450/3 | €33,214 | €31,309 | -€1,906 | -5.7% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €1,123 | €318,591 | +€317,468 | +28,270% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,780 | €4,064 | +€284 | +7.5% |
| Other operating charges | 640/8 | €4,278 | €400 | -€3,878 | -90.7% |
| Non-recurring operating charges | 66A | €96 | €0 | -€96 | -100% |
| Gross operating margin | 9900 | €194,391 | €317,515 | +€123,124 | +63.3% |
| Operating profit (loss) | 9901 | €186,237 | €313,051 | +€126,814 | +68.1% |
| Financial income | 75/76B | €15 | €0 | -€15 | -100% |
| Recurring financial income | 75 | €15 | €0 | -€15 | -100% |
| Financial charges | 65/66B | €2,467 | €3,021 | +€553 | +22.4% |
| Recurring financial charges | 65 | €2,467 | €3,021 | +€553 | +22.4% |
| Profit (loss) for the period before taxes | 9903 | €183,785 | €310,030 | +€126,246 | +68.7% |
| Income taxes | 67/77 | €43,781 | €80,105 | +€36,325 | +83.0% |
| Profit (loss) for the period | 9904 | €140,004 | €229,925 | +€89,921 | +64.2% |
| Profit (loss) for the period to be appropriated | 9905 | €140,004 | €229,925 | +€89,921 | +64.2% |
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 23 October 2026 via checked.be.