Frameries Tourisme: 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 Tourisme
Largest movements
- Deferred charges and accrued income +€112,647
up €112,647 (+65.8%), from €171,287 to €283,934
- Cash -€82,821
down €82,821 (-25.3%), from €327,967 to €245,146
mainly Deferred charges and accrued income (-€112,647) and Investment in fixed assets (net) (-€47,012)
- Tangible fixed assets +€34,960
up €34,960 (+22.1%), from €157,845 to €192,805
of which Furniture and vehicles: +€29,491
- Receivables within one year +€10,874
up €10,874 (+167.8%), from €6,481 to €17,355
of which Other amounts receivable: +€6,967
- Advances received +€50,979
up €50,979 (+18.8%), from €271,662 to €322,641
- Profit (loss) carried forward +€22,848
up €22,848 (+16.6%), from €137,583 to €160,432
- Debts after one year -€15,789
down €15,789 (-20.6%), from €76,524 to €60,735
- Current portion of long-term debt +€8,504
up €8,504 (+116.7%), from €7,286 to €15,789
- Depreciation -€12,064
down €12,064 (-50.0%), from €24,116 to €12,053
- Financial income -€3,136
down €3,136 (-39.9%), from €7,850 to €4,714
- Other operating charges +€1,602
up €1,602 (+153.9%), from €1,041 to €2,643
- Taxes +€1,010
up €1,010 (+14.4%), from €7,020 to €8,030
- Financial charges -€658
down €658 (-11.4%), from €5,790 to €5,131
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 | €663,626 | €739,285 | +€75,660 | +11.4% |
| Fixed assets | 21/28 | €157,891 | €192,850 | +€34,960 | +22.1% |
| Tangible fixed assets | 22/27 | €157,845 | €192,805 | +€34,960 | +22.1% |
| Land and buildings | 22 | €145,316 | €150,784 | +€5,469 | +3.8% |
| Furniture and vehicles | 24 | €12,529 | €42,020 | +€29,491 | +235.4% |
| Financial fixed assets | 28 | €45 | €45 | = | 0.0% |
| Current assets | 29/58 | €505,735 | €546,435 | +€40,700 | +8.0% |
| Amounts receivable within one year | 40/41 | €6,481 | €17,355 | +€10,874 | +167.8% |
| Trade receivables | 40 | €100 | €4,008 | +€3,908 | +3907.6% |
| Other amounts receivable | 41 | €6,381 | €13,347 | +€6,967 | +109.2% |
| Cash at bank and in hand | 54/58 | €327,967 | €245,146 | -€82,821 | -25.3% |
| Deferred charges and accrued income | 490/1 | €171,287 | €283,934 | +€112,647 | +65.8% |
| Total equity and liabilities | 10/49 | €663,626 | €739,285 | +€75,660 | +11.4% |
| Equity | 10/15 | €165,891 | €188,740 | +€22,848 | +13.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €9,716 | €9,716 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €4,856 | €4,856 | = | 0.0% |
| Profit (loss) carried forward | 14 | €137,583 | €160,432 | +€22,848 | +16.6% |
| Amounts payable | 17/49 | €497,735 | €550,546 | +€52,811 | +10.6% |
| Amounts payable after more than one year | 17 | €76,524 | €60,735 | -€15,789 | -20.6% |
| Financial debts | 170/4 | €76,524 | €60,735 | -€15,789 | -20.6% |
| Amounts payable within one year | 42/48 | €421,210 | €489,811 | +€68,600 | +16.3% |
| Current portion of amounts payable after more than one year | 42 | €7,286 | €15,789 | +€8,504 | +116.7% |
| Trade debts | 44 | €121,452 | €125,422 | +€3,969 | +3.3% |
| Suppliers | 440/4 | €121,452 | €125,422 | +€3,969 | +3.3% |
| Advances received on contracts in progress | 46 | €271,662 | €322,641 | +€50,979 | +18.8% |
| Taxes, remuneration and social security | 45 | €20,534 | €18,459 | -€2,076 | -10.1% |
| Taxes | 450/3 | €20,534 | €18,459 | -€2,076 | -10.1% |
| Other amounts payable | 47/48 | €276 | €7,500 | +€7,224 | +2621.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,116 | €12,053 | -€12,064 | -50.0% |
| Other operating charges | 640/8 | €1,041 | €2,643 | +€1,602 | +153.9% |
| Non-recurring operating charges | 66A | €1,989 | - | -€1,989 | |
| Gross operating margin | 9900 | €53,843 | €53,491 | -€352 | -0.7% |
| Operating profit (loss) | 9901 | €26,697 | €38,796 | +€12,099 | +45.3% |
| Financial income | 75/76B | €7,850 | €4,714 | -€3,136 | -39.9% |
| Recurring financial income | 75 | €7,850 | €4,714 | -€3,136 | -39.9% |
| Financial charges | 65/66B | €5,790 | €5,131 | -€658 | -11.4% |
| Recurring financial charges | 65 | €5,790 | €5,131 | -€658 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | €28,757 | €38,378 | +€9,622 | +33.5% |
| Income taxes | 67/77 | €7,020 | €8,030 | +€1,010 | +14.4% |
| Profit (loss) for the period | 9904 | €21,736 | €30,348 | +€8,612 | +39.6% |
| Profit (loss) for the period to be appropriated | 9905 | €21,736 | €30,348 | +€8,612 | +39.6% |
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.