Frameboy: what changed
Two fiscal 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.
Frameboy
Largest movements
- Cash +€103,571
up €103,571 (+88.3%), from €117,360 to €220,931
mainly Net result for the year (+€87,419) and Receivables within one year (+€28,952)
- Receivables within one year -€28,952
down €28,952 (-45.3%), from €63,847 to €34,895
of which Trade receivables: -€28,911
- Tangible fixed assets -€5,372
down €5,372 (-25.6%), from €20,966 to €15,594
of which Furniture and vehicles: -€3,144
- Reserves +€81,419
up €81,419 (+68.0%), from €119,804 to €201,223
- Advances received -€15,300
down €15,300 (-100.0%), from €15,300 to €0
- Tax, wage and social debts -€6,412
down €6,412 (-11.3%), from €56,520 to €50,108
of which Taxes: -€12,123
- Other debts +€5,143
up €5,143 (+118.6%), from €4,337 to €9,480
- Trade debts +€4,612
up €4,612 (+58.9%), from €7,825 to €12,437
- Gross operating margin +€66,030
up €66,030 (+41.6%), from €158,612 to €224,642
- Staff costs +€40,204
up €40,204 (+77.6%), from €51,809 to €92,014
- Taxes +€6,142
up €6,142 (+22.8%), from €26,901 to €33,043
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 | €207,285 | €276,746 | +€69,461 | +33.5% |
| Fixed assets | 21/28 | €24,766 | €19,394 | -€5,372 | -21.7% |
| Tangible fixed assets | 22/27 | €20,966 | €15,594 | -€5,372 | -25.6% |
| Plant, machinery and equipment | 23 | €9,988 | €7,760 | -€2,228 | -22.3% |
| Furniture and vehicles | 24 | €10,978 | €7,834 | -€3,144 | -28.6% |
| Financial fixed assets | 28 | €3,800 | €3,800 | = | 0.0% |
| Current assets | 29/58 | €182,519 | €257,352 | +€74,834 | +41.0% |
| Amounts receivable within one year | 40/41 | €63,847 | €34,895 | -€28,952 | -45.3% |
| Trade receivables | 40 | €63,806 | €34,895 | -€28,911 | -45.3% |
| Other amounts receivable | 41 | €42 | €0 | -€42 | -100.0% |
| Cash at bank and in hand | 54/58 | €117,360 | €220,931 | +€103,571 | +88.3% |
| Deferred charges and accrued income | 490/1 | €1,311 | €1,526 | +€215 | +16.4% |
| Total equity and liabilities | 10/49 | €207,285 | €276,746 | +€69,461 | +33.5% |
| Equity | 10/15 | €123,304 | €204,723 | +€81,419 | +66.0% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €119,804 | €201,223 | +€81,419 | +68.0% |
| Distributable reserves | 133 | €119,804 | €201,223 | +€81,419 | +68.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €83,981 | €72,024 | -€11,958 | -14.2% |
| Amounts payable within one year | 42/48 | €83,981 | €72,024 | -€11,958 | -14.2% |
| Trade debts | 44 | €7,825 | €12,437 | +€4,612 | +58.9% |
| Suppliers | 440/4 | €7,825 | €12,437 | +€4,612 | +58.9% |
| Advances received on contracts in progress | 46 | €15,300 | €0 | -€15,300 | -100.0% |
| Taxes, remuneration and social security | 45 | €56,520 | €50,108 | -€6,412 | -11.3% |
| Taxes | 450/3 | €50,070 | €37,947 | -€12,123 | -24.2% |
| Remuneration and social security | 454/9 | €6,449 | €12,160 | +€5,711 | +88.5% |
| Other amounts payable | 47/48 | €4,337 | €9,480 | +€5,143 | +118.6% |
| Remuneration, social security and pensions | 62 | €51,809 | €92,014 | +€40,204 | +77.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,337 | €9,189 | +€1,852 | +25.2% |
| Other operating charges | 640/8 | €654 | €801 | +€147 | +22.4% |
| Gross operating margin | 9900 | €158,612 | €224,642 | +€66,030 | +41.6% |
| Operating profit (loss) | 9901 | €98,811 | €122,639 | +€23,828 | +24.1% |
| Financial income | 75/76B | €0 | €8 | +€8 | |
| Recurring financial income | 75 | €0 | €8 | +€8 | |
| Financial charges | 65/66B | €2,969 | €2,185 | -€784 | -26.4% |
| Recurring financial charges | 65 | €2,969 | €2,185 | -€784 | -26.4% |
| Profit (loss) for the period before taxes | 9903 | €95,842 | €120,462 | +€24,619 | +25.7% |
| Income taxes | 67/77 | €26,901 | €33,043 | +€6,142 | +22.8% |
| Profit (loss) for the period | 9904 | €68,942 | €87,419 | +€18,477 | +26.8% |
| Profit (loss) for the period to be appropriated | 9905 | €68,942 | €87,419 | +€18,477 | +26.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.