Framework Consultancy: 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.
Framework Consultancy
Largest movements
- Cash +€5,390
up €5,390 (+35.1%), from €15,341 to €20,731
mainly Trade debts (+€17,643) and Depreciation (+€11,786)
- Tangible fixed assets +€4,586
up €4,586 (+15.7%), from €29,268 to €33,854
of which Furniture and vehicles: +€13,813
- Trade debts +€17,643
up €17,643 (+251.5%), from €7,016 to €24,660
- Other debts -€12,690
down €12,690 (-47.4%), from €26,795 to €14,106
- Current portion of long-term debt +€3,679
up €3,679 (+57.5%), from €6,398 to €10,077
- Debts after one year -€2,401
down €2,401 (-54.8%), from €4,379 to €1,979
- Profit (loss) carried forward +€1,927
up €1,927 (+51.3%), from €3,755 to €5,682
- Financial charges -€43,178
down €43,178 (-91.1%), from €47,403 to €4,225
- Gross operating margin -€10,258
down €10,258 (-33.1%), from €30,970 to €20,712
- Depreciation +€3,449
up €3,449 (+41.4%), from €8,337 to €11,786
- Other operating charges +€572
up €572 (+78.1%), from €732 to €1,304
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.
Cash bridge derived
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 | €56,443 | €66,350 | +€9,908 | +17.6% |
| Fixed assets | 21/28 | €35,092 | €39,678 | +€4,586 | +13.1% |
| Tangible fixed assets | 22/27 | €29,268 | €33,854 | +€4,586 | +15.7% |
| Furniture and vehicles | 24 | €17,192 | €31,005 | +€13,813 | +80.3% |
| Leasing and similar rights | 25 | €3,986 | €2,849 | -€1,137 | -28.5% |
| Assets under construction and advance payments | 27 | €8,090 | - | -€8,090 | |
| Financial fixed assets | 28 | €5,824 | €5,824 | = | 0.0% |
| Current assets | 29/58 | €21,351 | €26,672 | +€5,321 | +24.9% |
| Stocks and contracts in progress | 3 | €353 | €678 | +€324 | +91.8% |
| Stocks | 30/36 | €353 | €678 | +€324 | +91.8% |
| Amounts receivable within one year | 40/41 | €5,066 | €5,263 | +€198 | +3.9% |
| Trade receivables | 40 | €5,066 | €5,263 | +€198 | +3.9% |
| Cash at bank and in hand | 54/58 | €15,341 | €20,731 | +€5,390 | +35.1% |
| Deferred charges and accrued income | 490/1 | €591 | - | -€591 | |
| Total equity and liabilities | 10/49 | €56,443 | €66,350 | +€9,908 | +17.6% |
| Equity | 10/15 | €5,755 | €7,682 | +€1,927 | +33.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,755 | €5,682 | +€1,927 | +51.3% |
| Amounts payable | 17/49 | €50,688 | €58,669 | +€7,980 | +15.7% |
| Amounts payable after more than one year | 17 | €4,379 | €1,979 | -€2,401 | -54.8% |
| Financial debts | 170/4 | €4,379 | €1,979 | -€2,401 | -54.8% |
| Amounts payable within one year | 42/48 | €46,309 | €56,690 | +€10,381 | +22.4% |
| Current portion of amounts payable after more than one year | 42 | €6,398 | €10,077 | +€3,679 | +57.5% |
| Trade debts | 44 | €7,016 | €24,660 | +€17,643 | +251.5% |
| Suppliers | 440/4 | €7,016 | €24,660 | +€17,643 | +251.5% |
| Taxes, remuneration and social security | 45 | €6,099 | €7,847 | +€1,748 | +28.7% |
| Taxes | 450/3 | €6,099 | €7,847 | +€1,748 | +28.7% |
| Other amounts payable | 47/48 | €26,795 | €14,106 | -€12,690 | -47.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,337 | €11,786 | +€3,449 | +41.4% |
| Other operating charges | 640/8 | €732 | €1,304 | +€572 | +78.1% |
| Non-recurring operating charges | 66A | €1,350 | €1,020 | -€330 | -24.4% |
| Gross operating margin | 9900 | €30,970 | €20,712 | -€10,258 | -33.1% |
| Operating profit (loss) | 9901 | €20,551 | €6,602 | -€13,950 | -67.9% |
| Financial income | 75/76B | €3 | €0 | -€3 | -87.6% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -87.6% |
| Financial charges | 65/66B | €47,403 | €4,225 | -€43,178 | -91.1% |
| Recurring financial charges | 65 | €47,403 | €4,225 | -€43,178 | -91.1% |
| Profit (loss) for the period before taxes | 9903 | -€26,848 | €2,377 | +€29,225 | |
| Income taxes | 67/77 | €371 | €450 | +€79 | +21.3% |
| Profit (loss) for the period | 9904 | -€27,219 | €1,927 | +€29,147 | |
| Profit (loss) for the period to be appropriated | 9905 | -€27,219 | €1,927 | +€29,147 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.