Framilie: 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.
Framilie
Largest movements
- Tangible fixed assets +€36,008
up €36,008 (+85.9%), from €41,942 to €77,951
of which Other tangible fixed assets: +€30,473
- Intangible fixed assets -€4,000
down €4,000 (-13.1%), from €30,521 to €26,521
- Cash -€3,496
down €3,496 (-11.5%), from €30,498 to €27,002
mainly Investment in fixed assets (net) (-€46,157) and Trade debts (-€9,087)
- Receivables within one year +€2,168
up €2,168 (+408.4%), from €531 to €2,698
- Profit (loss) carried forward +€12,400
up €12,400 (+37.8%), from €32,786 to €45,186
- Accrued charges and deferred income +€12,000
new in 2025: €12,000
- Debts after one year +€11,242
up €11,242 (+67.6%), from €16,641 to €27,882
- Trade debts -€9,087
down €9,087 (-62.3%), from €14,586 to €5,499
- Current portion of long-term debt +€4,475
up €4,475 (+107.2%), from €4,176 to €8,651
- Gross operating margin -€31,004
down €31,004 (-41.7%), from €74,365 to €43,361
- Taxes -€8,185
down €8,185 (-71.3%), from €11,486 to €3,302
- Depreciation +€6,910
up €6,910 (+95.5%), from €7,239 to €14,149
- Staff costs -€5,862
down €5,862 (-37.4%), from €15,682 to €9,819
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 | €107,304 | €137,914 | +€30,610 | +28.5% |
| Fixed assets | 21/28 | €72,463 | €104,471 | +€32,008 | +44.2% |
| Intangible fixed assets | 21 | €30,521 | €26,521 | -€4,000 | -13.1% |
| Tangible fixed assets | 22/27 | €41,942 | €77,951 | +€36,008 | +85.9% |
| Plant, machinery and equipment | 23 | €557 | €6,092 | +€5,535 | +993.2% |
| Other tangible fixed assets | 26 | €41,385 | €71,858 | +€30,473 | +73.6% |
| Current assets | 29/58 | €34,841 | €33,443 | -€1,398 | -4.0% |
| Stocks and contracts in progress | 3 | €3,533 | €2,994 | -€539 | -15.3% |
| Stocks | 30/36 | €3,533 | €2,994 | -€539 | -15.3% |
| Amounts receivable within one year | 40/41 | €531 | €2,698 | +€2,168 | +408.4% |
| Other amounts receivable | 41 | €531 | €2,698 | +€2,168 | +408.4% |
| Cash at bank and in hand | 54/58 | €30,498 | €27,002 | -€3,496 | -11.5% |
| Deferred charges and accrued income | 490/1 | €279 | €749 | +€470 | +168.1% |
| Total equity and liabilities | 10/49 | €107,304 | €137,914 | +€30,610 | +28.5% |
| Equity | 10/15 | €63,618 | €76,018 | +€12,400 | +19.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €25,832 | €25,832 | = | 0.0% |
| Distributable reserves | 133 | €25,832 | €25,832 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,786 | €45,186 | +€12,400 | +37.8% |
| Amounts payable | 17/49 | €43,685 | €61,896 | +€18,210 | +41.7% |
| Amounts payable after more than one year | 17 | €16,641 | €27,882 | +€11,242 | +67.6% |
| Financial debts | 170/4 | €16,641 | €27,882 | +€11,242 | +67.6% |
| Amounts payable within one year | 42/48 | €27,045 | €22,013 | -€5,031 | -18.6% |
| Current portion of amounts payable after more than one year | 42 | €4,176 | €8,651 | +€4,475 | +107.2% |
| Trade debts | 44 | €14,586 | €5,499 | -€9,087 | -62.3% |
| Suppliers | 440/4 | €14,586 | €5,499 | -€9,087 | -62.3% |
| Taxes, remuneration and social security | 45 | €8,004 | €7,039 | -€965 | -12.1% |
| Taxes | 450/3 | €1,880 | €1,823 | -€58 | -3.1% |
| Remuneration and social security | 454/9 | €6,124 | €5,217 | -€907 | -14.8% |
| Other amounts payable | 47/48 | €278 | €823 | +€545 | +196.1% |
| Accrued charges and deferred income | 492/3 | - | €12,000 | +€12,000 | |
| Non-recurring operating income | 76A | €42,542 | - | -€42,542 | |
| Remuneration, social security and pensions | 62 | €15,682 | €9,819 | -€5,862 | -37.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,239 | €14,149 | +€6,910 | +95.5% |
| Gross operating margin | 9900 | €74,365 | €43,361 | -€31,004 | -41.7% |
| Operating profit (loss) | 9901 | €51,445 | €19,393 | -€32,052 | -62.3% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €3,173 | €3,692 | +€519 | +16.4% |
| Recurring financial charges | 65 | €3,173 | €3,692 | +€519 | +16.4% |
| Profit (loss) for the period before taxes | 9903 | €48,273 | €15,702 | -€32,571 | -67.5% |
| Income taxes | 67/77 | €11,486 | €3,302 | -€8,185 | -71.3% |
| Profit (loss) for the period | 9904 | €36,786 | €12,400 | -€24,386 | -66.3% |
| Profit (loss) for the period to be appropriated | 9905 | €36,786 | €12,400 | -€24,386 | -66.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.