FRAMIC: 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.
FRAMIC
Largest movements
- Tangible fixed assets -€18,511
down €18,511 (-5.2%), from €352,979 to €334,467
- Debts after one year -€56,443
down €56,443 (-18.1%), from €312,617 to €256,174
of which Other amounts payable: -€30,000
- Other debts +€28,454
up €28,454 (+285.0%), from €9,985 to €38,439
- Reserves +€7,693
new in 2025: €7,693
- Gross operating margin +€4,002
up €4,002 (+10.3%), from €38,918 to €42,920
- Taxes +€3,755
new in 2025: €3,755
- Financial charges -€832
down €832 (-9.3%), from €8,951 to €8,120
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 | €373,193 | €354,727 | -€18,466 | -4.9% |
| Fixed assets | 21/28 | €352,979 | €334,467 | -€18,511 | -5.2% |
| Tangible fixed assets | 22/27 | €352,979 | €334,467 | -€18,511 | -5.2% |
| Land and buildings | 22 | €352,979 | €334,467 | -€18,511 | -5.2% |
| Current assets | 29/58 | €20,214 | €20,260 | +€46 | +0.2% |
| Amounts receivable within one year | 40/41 | €1,767 | €1,518 | -€249 | -14.1% |
| Trade receivables | 40 | €1,168 | €655 | -€513 | -43.9% |
| Other amounts receivable | 41 | €599 | €863 | +€264 | +44.1% |
| Cash at bank and in hand | 54/58 | €18,447 | €18,742 | +€295 | +1.6% |
| Total equity and liabilities | 10/49 | €373,193 | €354,727 | -€18,466 | -4.9% |
| Equity | 10/15 | €19,575 | €27,693 | +€8,118 | +41.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | - | €7,693 | +€7,693 | |
| Distributable reserves | 133 | - | €7,693 | +€7,693 | |
| Profit (loss) carried forward | 14 | -€425 | - | +€425 | |
| Amounts payable | 17/49 | €353,618 | €327,034 | -€26,584 | -7.5% |
| Amounts payable after more than one year | 17 | €312,617 | €256,174 | -€56,443 | -18.1% |
| Financial debts | 170/4 | €282,617 | €256,174 | -€26,443 | -9.4% |
| Other amounts payable | 178/9 | €30,000 | - | -€30,000 | |
| Amounts payable within one year | 42/48 | €37,878 | €70,861 | +€32,983 | +87.1% |
| Current portion of amounts payable after more than one year | 42 | €25,708 | €26,443 | +€735 | +2.9% |
| Trade debts | 44 | €2,126 | €2,223 | +€97 | +4.6% |
| Suppliers | 440/4 | €2,126 | €2,223 | +€97 | +4.6% |
| Taxes, remuneration and social security | 45 | €59 | €3,755 | +€3,697 | +6300.7% |
| Taxes | 450/3 | €59 | €3,755 | +€3,697 | +6300.7% |
| Other amounts payable | 47/48 | €9,985 | €38,439 | +€28,454 | +285.0% |
| Accrued charges and deferred income | 492/3 | €3,124 | - | -€3,124 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,511 | €18,511 | = | 0.0% |
| Other operating charges | 640/8 | €4,071 | €4,415 | +€345 | +8.5% |
| Gross operating margin | 9900 | €38,918 | €42,920 | +€4,002 | +10.3% |
| Operating profit (loss) | 9901 | €16,336 | €19,993 | +€3,657 | +22.4% |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €8,951 | €8,120 | -€832 | -9.3% |
| Recurring financial charges | 65 | €8,951 | €8,120 | -€832 | -9.3% |
| Profit (loss) for the period before taxes | 9903 | €7,390 | €11,874 | +€4,484 | +60.7% |
| Income taxes | 67/77 | - | €3,755 | +€3,755 | |
| Profit (loss) for the period | 9904 | €7,390 | €8,118 | +€729 | +9.9% |
| Profit (loss) for the period to be appropriated | 9905 | €7,390 | €8,118 | +€729 | +9.9% |
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 10 October 2026 via checked.be.