FRAMIFY: 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.
FRAMIFY
Largest movements
- Cash +€26,151
up €26,151 (+457%), from €5,721 to €31,872
mainly Net result for the year (+€26,203) and Receivables within one year (+€9,121)
- Receivables within one year -€9,121
down €9,121 (-58.9%), from €15,486 to €6,365
of which Trade receivables: -€8,984
- Stocks and contracts +€3,609
up €3,609 (+89.8%), from €4,018 to €7,626
- Formation expenses -€681
down €681 (-100%), from €681 to €0
- Profit (loss) carried forward +€26,203
up €26,203 (+152%), from €17,258 to €43,462
- Tax, wage and social debts -€6,184
down €6,184 (-73.0%), from €8,474 to €2,290
- Gross operating margin +€8,789
up €8,789 (+32.3%), from €27,211 to €36,001
- Taxes +€2,368
up €2,368 (+50.5%), from €4,687 to €7,055
- Depreciation -€1,379
down €1,379 (-38.8%), from €3,550 to €2,171
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.
Derived cash bridge
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 | €31,385 | €51,497 | +€20,113 | +64.1% |
| Formation expenses | 20 | €681 | €0 | -€681 | -100% |
| Fixed assets | 21/28 | €5,226 | €5,236 | +€10 | +0.2% |
| Intangible fixed assets | 21 | €391 | €220 | -€170 | -43.6% |
| Tangible fixed assets | 22/27 | €4,836 | €5,016 | +€181 | +3.7% |
| Plant, machinery and equipment | 23 | €4,836 | €5,016 | +€181 | +3.7% |
| Current assets | 29/58 | €25,477 | €46,261 | +€20,784 | +81.6% |
| Stocks and contracts in progress | 3 | €4,018 | €7,626 | +€3,609 | +89.8% |
| Stocks | 30/36 | €4,018 | €7,626 | +€3,609 | +89.8% |
| Amounts receivable within one year | 40/41 | €15,486 | €6,365 | -€9,121 | -58.9% |
| Trade receivables | 40 | €13,165 | €4,181 | -€8,984 | -68.2% |
| Other amounts receivable | 41 | €2,321 | €2,185 | -€137 | -5.9% |
| Cash at bank and in hand | 54/58 | €5,721 | €31,872 | +€26,151 | +457% |
| Deferred charges and accrued income | 490/1 | €252 | €397 | +€145 | +57.6% |
| Total equity and liabilities | 10/49 | €31,385 | €51,497 | +€20,113 | +64.1% |
| Equity | 10/15 | €22,258 | €48,462 | +€26,203 | +118% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,258 | €43,462 | +€26,203 | +152% |
| Amounts payable | 17/49 | €9,126 | €3,036 | -€6,090 | -66.7% |
| Amounts payable within one year | 42/48 | €9,126 | €3,036 | -€6,090 | -66.7% |
| Financial debts | 43 | €157 | €0 | -€157 | -100% |
| Credit institutions | 430/8 | €157 | €0 | -€157 | -100% |
| Trade debts | 44 | €315 | €716 | +€401 | +127% |
| Suppliers | 440/4 | €315 | €716 | +€401 | +127% |
| Taxes, remuneration and social security | 45 | €8,474 | €2,290 | -€6,184 | -73.0% |
| Taxes | 450/3 | €8,474 | €2,290 | -€6,184 | -73.0% |
| Other amounts payable | 47/48 | €179 | €30 | -€149 | -83.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,550 | €2,171 | -€1,379 | -38.8% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Non-recurring operating charges | 66A | €1,234 | €0 | -€1,234 | -100% |
| Gross operating margin | 9900 | €27,211 | €36,001 | +€8,789 | +32.3% |
| Operating profit (loss) | 9901 | €22,043 | €33,442 | +€11,400 | +51.7% |
| Financial income | 75/76B | €0 | €25 | +€25 | +254,500% |
| Recurring financial income | 75 | €0 | €25 | +€25 | +254,500% |
| Financial charges | 65/66B | €97 | €209 | +€112 | +115% |
| Recurring financial charges | 65 | €97 | €209 | +€112 | +115% |
| Profit (loss) for the period before taxes | 9903 | €21,945 | €33,259 | +€11,313 | +51.6% |
| Income taxes | 67/77 | €4,687 | €7,055 | +€2,368 | +50.5% |
| Profit (loss) for the period | 9904 | €17,258 | €26,203 | +€8,945 | +51.8% |
| Profit (loss) for the period to be appropriated | 9905 | €17,258 | €26,203 | +€8,945 | +51.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.