FRAME-DESK: 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-DESK
Largest movements
- Receivables within one year +€20,760
up €20,760 (+49.9%), from €41,638 to €62,398
of which Other amounts receivable: +€12,798
- Deferred charges and accrued income -€6,076
no longer reported in 2024 (was €6,076)
- Reserves +€12,001
up €12,001 (+90.3%), from €13,294 to €25,295
- Advances received -€6,806
no longer reported in 2024 (was €6,806)
- Tax, wage and social debts +€5,974
up €5,974 (+39.4%), from €15,151 to €21,124
of which Taxes: +€7,644
- Trade debts +€4,225
up €4,225 (+40.5%), from €10,433 to €14,658
- Gross operating margin +€6,284
up €6,284 (+60.8%), from €10,343 to €16,628
- Taxes +€1,397
up €1,397 (+54.2%), from €2,579 to €3,976
- Financial charges +€1,090
up €1,090 (+66.9%), from €1,630 to €2,720
- Financial income +€261
up €261 (+13.8%), from €1,889 to €2,150
- Depreciation -€185
down €185 (-83.9%), from €220 to €35
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €47,761 | €62,577 | +€14,816 | +31.0% |
| Fixed assets | 21/28 | €35 | - | -€35 | |
| Tangible fixed assets | 22/27 | €35 | - | -€35 | |
| Furniture and vehicles | 24 | €35 | - | -€35 | |
| Current assets | 29/58 | €47,725 | €62,577 | +€14,852 | +31.1% |
| Amounts receivable within one year | 40/41 | €41,638 | €62,398 | +€20,760 | +49.9% |
| Trade receivables | 40 | €3,231 | €11,193 | +€7,962 | +246% |
| Other amounts receivable | 41 | €38,408 | €51,206 | +€12,798 | +33.3% |
| Cash at bank and in hand | 54/58 | €11 | €179 | +€168 | +1,464% |
| Deferred charges and accrued income | 490/1 | €6,076 | - | -€6,076 | |
| Total equity and liabilities | 10/49 | €47,761 | €62,577 | +€14,816 | +31.0% |
| Equity | 10/15 | €14,794 | €26,795 | +€12,001 | +81.1% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €13,294 | €25,295 | +€12,001 | +90.3% |
| Distributable reserves | 133 | €13,294 | €25,295 | +€12,001 | +90.3% |
| Amounts payable | 17/49 | €32,967 | €35,782 | +€2,815 | +8.5% |
| Amounts payable within one year | 42/48 | €32,967 | €35,782 | +€2,815 | +8.5% |
| Financial debts | 43 | €577 | - | -€577 | |
| Credit institutions | 430/8 | €577 | - | -€577 | |
| Trade debts | 44 | €10,433 | €14,658 | +€4,225 | +40.5% |
| Suppliers | 440/4 | €10,433 | €14,658 | +€4,225 | +40.5% |
| Advances received on contracts in progress | 46 | €6,806 | - | -€6,806 | |
| Taxes, remuneration and social security | 45 | €15,151 | €21,124 | +€5,974 | +39.4% |
| Taxes | 450/3 | €13,480 | €21,124 | +€7,644 | +56.7% |
| Remuneration and social security | 454/9 | €1,671 | - | -€1,671 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €220 | €35 | -€185 | -83.9% |
| Other operating charges | 640/8 | €200 | €45 | -€155 | -77.4% |
| Gross operating margin | 9900 | €10,343 | €16,628 | +€6,284 | +60.8% |
| Operating profit (loss) | 9901 | €9,924 | €16,547 | +€6,624 | +66.7% |
| Financial income | 75/76B | €1,889 | €2,150 | +€261 | +13.8% |
| Recurring financial income | 75 | €1,889 | €2,150 | +€261 | +13.8% |
| Financial charges | 65/66B | €1,630 | €2,720 | +€1,090 | +66.9% |
| Recurring financial charges | 65 | €1,630 | €2,720 | +€1,090 | +66.9% |
| Profit (loss) for the period before taxes | 9903 | €10,183 | €15,977 | +€5,795 | +56.9% |
| Income taxes | 67/77 | €2,579 | €3,976 | +€1,397 | +54.2% |
| Profit (loss) for the period | 9904 | €7,603 | €12,001 | +€4,398 | +57.8% |
| Profit (loss) for the period to be appropriated | 9905 | €7,603 | €12,001 | +€4,398 | +57.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.