Framibo: 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.
Framibo
Largest movements
- Tangible fixed assets +€57,788
up €57,788 (+43.1%), from €134,023 to €191,811
of which Plant, machinery and equipment: +€52,830
- Cash -€2,975
down €2,975 (-84.5%), from €3,520 to €545
mainly Investment in fixed assets (net) (-€63,849) and Net result for the year (-€7,248)
- Other debts +€62,199
up €62,199 (+56.0%), from €111,087 to €173,286
- Profit (loss) carried forward -€7,248
down €7,248 (-20.4%), from -€35,544 to -€42,792
- Gross operating margin -€3,527
down €3,527 (-56.4%), from €6,248 to €2,721
- Depreciation +€3,412
up €3,412 (+128.8%), from €2,649 to €6,061
- Other operating charges -€273
down €273 (-6.6%), from €4,117 to €3,844
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 | €137,543 | €192,493 | +€54,951 | +40.0% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €134,023 | €191,811 | +€57,788 | +43.1% |
| Tangible fixed assets | 22/27 | €134,023 | €191,811 | +€57,788 | +43.1% |
| Land and buildings | 22 | €134,023 | €138,981 | +€4,958 | +3.7% |
| Plant, machinery and equipment | 23 | - | €52,830 | +€52,830 | |
| Current assets | 29/58 | €3,520 | €682 | -€2,838 | -80.6% |
| Amounts receivable within one year | 40/41 | - | €137 | +€137 | |
| Other amounts receivable | 41 | - | €137 | +€137 | |
| Cash at bank and in hand | 54/58 | €3,520 | €545 | -€2,975 | -84.5% |
| Total equity and liabilities | 10/49 | €137,543 | €192,493 | +€54,951 | +40.0% |
| Equity | 10/15 | €26,456 | €19,208 | -€7,248 | -27.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,544 | -€42,792 | -€7,248 | -20.4% |
| Amounts payable | 17/49 | €111,087 | €173,286 | +€62,199 | +56.0% |
| Amounts payable within one year | 42/48 | €111,087 | €173,286 | +€62,199 | +56.0% |
| Other amounts payable | 47/48 | €111,087 | €173,286 | +€62,199 | +56.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,649 | €6,061 | +€3,412 | +128.8% |
| Other operating charges | 640/8 | €4,117 | €3,844 | -€273 | -6.6% |
| Gross operating margin | 9900 | €6,248 | €2,721 | -€3,527 | -56.4% |
| Operating profit (loss) | 9901 | -€518 | -€7,184 | -€6,665 | -1285.6% |
| Financial charges | 65/66B | €70 | €64 | -€6 | -8.5% |
| Recurring financial charges | 65 | €70 | €64 | -€6 | -8.5% |
| Profit (loss) for the period before taxes | 9903 | -€589 | -€7,248 | -€6,659 | -1131.0% |
| Profit (loss) for the period | 9904 | -€589 | -€7,248 | -€6,659 | -1131.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€589 | -€7,248 | -€6,659 | -1131.0% |
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 28 September 2026 via checked.be.