FRAMEL: 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.
FRAMEL
Largest movements
- Tangible fixed assets -€530
down €530 (-2.4%), from €22,015 to €21,485
- Profit (loss) carried forward -€3,934
down €3,934 (-12.4%), from -€31,637 to -€35,571
- Trade debts +€2,157
new in 2025: €2,157
- Other debts +€1,270
up €1,270 (+2.7%), from €47,465 to €48,735
- Purchases and services +€3,596
up €3,596 (+5636.5%), from €64 to €3,660
- Gross operating margin -€2,159
down €2,159 (-3383.6%), from -€64 to -€2,223
- Other operating charges +€405
up €405 (+80.5%), from €502 to €907
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 | €22,028 | €21,521 | -€507 | -2.3% |
| Fixed assets | 21/28 | €22,015 | €21,485 | -€530 | -2.4% |
| Tangible fixed assets | 22/27 | €22,015 | €21,485 | -€530 | -2.4% |
| Land and buildings | 22 | €22,015 | €21,485 | -€530 | -2.4% |
| Current assets | 29/58 | €13 | €36 | +€23 | +182.8% |
| Cash at bank and in hand | 54/58 | €13 | €36 | +€23 | +182.8% |
| Total equity and liabilities | 10/49 | €22,028 | €21,521 | -€507 | -2.3% |
| Equity | 10/15 | -€25,437 | -€29,371 | -€3,934 | -15.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,637 | -€35,571 | -€3,934 | -12.4% |
| Amounts payable | 17/49 | €47,465 | €50,892 | +€3,427 | +7.2% |
| Amounts payable within one year | 42/48 | €47,465 | €50,892 | +€3,427 | +7.2% |
| Trade debts | 44 | - | €2,157 | +€2,157 | |
| Suppliers | 440/4 | - | €2,157 | +€2,157 | |
| Other amounts payable | 47/48 | €47,465 | €48,735 | +€1,270 | +2.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €64 | €3,660 | +€3,596 | +5636.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €530 | €530 | = | 0.0% |
| Other operating charges | 640/8 | €502 | €907 | +€405 | +80.5% |
| Gross operating margin | 9900 | -€64 | -€2,223 | -€2,159 | -3383.6% |
| Operating profit (loss) | 9901 | -€1,097 | -€3,660 | -€2,563 | -233.8% |
| Financial charges | 65/66B | €274 | €274 | = | 0.0% |
| Recurring financial charges | 65 | €274 | €274 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,371 | -€3,934 | -€2,563 | -187.0% |
| Profit (loss) for the period | 9904 | -€1,371 | -€3,934 | -€2,563 | -187.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,371 | -€3,934 | -€2,563 | -187.0% |
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.