FRAMIMMO: 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.
FRAMIMMO
Largest movements
- Tangible fixed assets +€12,206
up €12,206 (+9.0%), from €134,948 to €147,154
of which Land and buildings: +€6,237
- Cash -€10,300
down €10,300 (-9.8%), from €105,485 to €95,184
mainly Investment in fixed assets (net) (-€22,778) and Other debts (-€20,897)
- Trade debts +€23,216
up €23,216 (+152.9%), from €15,184 to €38,399
- Other debts -€20,897
down €20,897 (-32.0%), from €65,208 to €44,311
- Reserves +€9,316
up €9,316 (+55.8%), from €16,683 to €25,998
- Debts after one year -€7,968
down €7,968 (-8.7%), from €91,115 to €83,146
- Tax, wage and social debts -€3,109
down €3,109 (-9.4%), from €33,105 to €29,997
of which Taxes: -€2,527
- Staff costs -€39,728
down €39,728 (-30.8%), from €128,987 to €89,259
- Gross operating margin -€24,716
down €24,716 (-15.4%), from €160,716 to €135,999
- Taxes +€17,456
up €17,456 (+8540.5%), from €204 to €17,660
- Other operating charges +€1,966
up €1,966 (+410.9%), from €479 to €2,445
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 | €249,095 | €249,820 | +€725 | +0.3% |
| Fixed assets | 21/28 | €135,071 | €147,277 | +€12,206 | +9.0% |
| Tangible fixed assets | 22/27 | €134,948 | €147,154 | +€12,206 | +9.0% |
| Land and buildings | 22 | €133,349 | €139,586 | +€6,237 | +4.7% |
| Plant, machinery and equipment | 23 | - | €582 | +€582 | |
| Furniture and vehicles | 24 | €1,599 | €6,987 | +€5,388 | +336.9% |
| Financial fixed assets | 28 | €122 | €122 | = | 0.0% |
| Current assets | 29/58 | €114,025 | €102,544 | -€11,481 | -10.1% |
| Amounts receivable within one year | 40/41 | €7,000 | €5,759 | -€1,241 | -17.7% |
| Trade receivables | 40 | €7,000 | €5,118 | -€1,882 | -26.9% |
| Other amounts receivable | 41 | - | €641 | +€641 | |
| Cash at bank and in hand | 54/58 | €105,485 | €95,184 | -€10,300 | -9.8% |
| Deferred charges and accrued income | 490/1 | €1,540 | €1,600 | +€60 | +3.9% |
| Total equity and liabilities | 10/49 | €249,095 | €249,820 | +€725 | +0.3% |
| Equity | 10/15 | €36,683 | €45,998 | +€9,316 | +25.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €16,683 | €25,998 | +€9,316 | +55.8% |
| Distributable reserves | 133 | €16,683 | €25,998 | +€9,316 | +55.8% |
| Amounts payable | 17/49 | €212,413 | €203,822 | -€8,591 | -4.0% |
| Amounts payable after more than one year | 17 | €91,115 | €83,146 | -€7,968 | -8.7% |
| Financial debts | 170/4 | €91,115 | €83,146 | -€7,968 | -8.7% |
| Amounts payable within one year | 42/48 | €121,298 | €120,676 | -€622 | -0.5% |
| Current portion of amounts payable after more than one year | 42 | €7,801 | €7,968 | +€168 | +2.2% |
| Trade debts | 44 | €15,184 | €38,399 | +€23,216 | +152.9% |
| Suppliers | 440/4 | €15,184 | €38,399 | +€23,216 | +152.9% |
| Taxes, remuneration and social security | 45 | €33,105 | €29,997 | -€3,109 | -9.4% |
| Taxes | 450/3 | €21,337 | €18,810 | -€2,527 | -11.8% |
| Remuneration and social security | 454/9 | €11,769 | €11,187 | -€582 | -4.9% |
| Other amounts payable | 47/48 | €65,208 | €44,311 | -€20,897 | -32.0% |
| Remuneration, social security and pensions | 62 | €128,987 | €89,259 | -€39,728 | -30.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,908 | €10,572 | -€336 | -3.1% |
| Other operating charges | 640/8 | €479 | €2,445 | +€1,966 | +410.9% |
| Non-recurring operating charges | 66A | - | €3,293 | +€3,293 | |
| Gross operating margin | 9900 | €160,716 | €135,999 | -€24,716 | -15.4% |
| Operating profit (loss) | 9901 | €20,342 | €30,430 | +€10,088 | +49.6% |
| Financial income | 75/76B | €25 | €5 | -€20 | -81.3% |
| Recurring financial income | 75 | €25 | €5 | -€20 | -81.3% |
| Financial charges | 65/66B | €2,922 | €3,459 | +€537 | +18.4% |
| Recurring financial charges | 65 | €2,922 | €3,459 | +€537 | +18.4% |
| Profit (loss) for the period before taxes | 9903 | €17,445 | €26,976 | +€9,531 | +54.6% |
| Income taxes | 67/77 | €204 | €17,660 | +€17,456 | +8540.5% |
| Profit (loss) for the period | 9904 | €17,241 | €9,316 | -€7,925 | -46.0% |
| Profit (loss) for the period to be appropriated | 9905 | €17,241 | €9,316 | -€7,925 | -46.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.