FRAMERIES MONUMENTS: 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.
FRAMERIES MONUMENTS
Largest movements
- Tangible fixed assets -€39,860
down €39,860 (-6.6%), from €603,793 to €563,933
of which Plant, machinery and equipment: -€34,406
- Cash +€22,625
up €22,625 (+63.0%), from €35,914 to €58,539
mainly Depreciation (+€39,860) and Trade debts (+€20,726)
- Debts after one year -€46,346
down €46,346 (-12.0%), from €386,395 to €340,050
- Trade debts +€20,726
up €20,726 (+59.3%), from €34,953 to €55,680
- Advances received +€15,558
up €15,558 (+29.8%), from €52,241 to €67,799
- Gross operating margin -€13,858
down €13,858 (-18.2%), from €76,223 to €62,365
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 | €777,436 | €763,115 | -€14,321 | -1.8% |
| Fixed assets | 21/28 | €604,092 | €564,232 | -€39,860 | -6.6% |
| Tangible fixed assets | 22/27 | €603,793 | €563,933 | -€39,860 | -6.6% |
| Land and buildings | 22 | €20,110 | €20,110 | = | 0.0% |
| Plant, machinery and equipment | 23 | €573,888 | €539,482 | -€34,406 | -6.0% |
| Furniture and vehicles | 24 | €2,521 | - | -€2,521 | |
| Leasing and similar rights | 25 | €7,274 | €4,341 | -€2,933 | -40.3% |
| Financial fixed assets | 28 | €299 | €299 | = | 0.0% |
| Current assets | 29/58 | €173,344 | €198,883 | +€25,539 | +14.7% |
| Stocks and contracts in progress | 3 | €65,650 | €63,132 | -€2,518 | -3.8% |
| Stocks | 30/36 | €65,650 | €63,132 | -€2,518 | -3.8% |
| Amounts receivable within one year | 40/41 | €71,780 | €77,212 | +€5,432 | +7.6% |
| Trade receivables | 40 | €71,780 | €77,195 | +€5,416 | +7.5% |
| Other amounts receivable | 41 | - | €17 | +€17 | |
| Cash at bank and in hand | 54/58 | €35,914 | €58,539 | +€22,625 | +63.0% |
| Total equity and liabilities | 10/49 | €777,436 | €763,115 | -€14,321 | -1.8% |
| Equity | 10/15 | €294,324 | €292,458 | -€1,866 | -0.6% |
| Contributions | 10/11 | €63,000 | €63,000 | = | 0.0% |
| Contributions outside capital | 11 | €63,000 | €63,000 | = | 0.0% |
| Share premium | 1100/10 | €63,000 | €63,000 | = | 0.0% |
| Reserves | 13 | €9,800 | €9,800 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,300 | €6,300 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,300 | €6,300 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €221,524 | €219,658 | -€1,866 | -0.8% |
| Amounts payable | 17/49 | €483,112 | €470,658 | -€12,455 | -2.6% |
| Amounts payable after more than one year | 17 | €386,395 | €340,050 | -€46,346 | -12.0% |
| Financial debts | 170/4 | €386,395 | €340,050 | -€46,346 | -12.0% |
| Amounts payable within one year | 42/48 | €96,717 | €130,608 | +€33,891 | +35.0% |
| Current portion of amounts payable after more than one year | 42 | €4,953 | €4,933 | -€20 | -0.4% |
| Trade debts | 44 | €34,953 | €55,680 | +€20,726 | +59.3% |
| Suppliers | 440/4 | €34,953 | €55,680 | +€20,726 | +59.3% |
| Advances received on contracts in progress | 46 | €52,241 | €67,799 | +€15,558 | +29.8% |
| Taxes, remuneration and social security | 45 | €4,416 | €2,089 | -€2,326 | -52.7% |
| Taxes | 450/3 | €4,416 | €2,089 | -€2,326 | -52.7% |
| Other amounts payable | 47/48 | €153 | €107 | -€46 | -30.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,090 | €39,860 | -€230 | -0.6% |
| Other operating charges | 640/8 | €8,417 | €7,715 | -€702 | -8.3% |
| Gross operating margin | 9900 | €76,223 | €62,365 | -€13,858 | -18.2% |
| Operating profit (loss) | 9901 | €27,716 | €14,790 | -€12,926 | -46.6% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €17,012 | €16,657 | -€355 | -2.1% |
| Recurring financial charges | 65 | €17,012 | €16,657 | -€355 | -2.1% |
| Profit (loss) for the period before taxes | 9903 | €10,704 | -€1,866 | -€12,571 | |
| Profit (loss) for the period | 9904 | €10,704 | -€1,866 | -€12,571 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,704 | -€1,866 | -€12,571 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.