FRAMOBIL: 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.
FRAMOBIL
Largest movements
- Current investments -€2.7m
down €2.7m (-73.0%), from €3.7m to €1.0m
- Cash +€2.3m
up €2.3m (+1001.0%), from €229,826 to €2.5m
mainly Current investments (+€2.7m) and Net result for the year (+€38,951)
- Tangible fixed assets +€247,728
up €247,728 (+105.1%), from €235,758 to €483,485
- Other debts -€194,098
down €194,098 (-42.9%), from €452,944 to €258,846
- Financial income +€27,585
up €27,585 (+99.2%), from €27,811 to €55,396
- Gross operating margin -€12,987
down €12,987 (-15.8%), from €82,225 to €69,238
- Taxes +€2,903
up €2,903 (+18.1%), from €16,006 to €18,910
- Depreciation +€2,457
up €2,457 (+12.2%), from €20,149 to €22,606
- Financial charges +€1,386
up €1,386 (+725.2%), from €191 to €1,577
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 | €4,195,333 | €4,033,858 | -€161,475 | -3.8% |
| Fixed assets | 21/28 | €235,758 | €483,485 | +€247,728 | +105.1% |
| Tangible fixed assets | 22/27 | €235,758 | €483,485 | +€247,728 | +105.1% |
| Land and buildings | 22 | €235,758 | €483,485 | +€247,728 | +105.1% |
| Current assets | 29/58 | €3,959,575 | €3,550,373 | -€409,203 | -10.3% |
| Amounts receivable within one year | 40/41 | - | €15,303 | +€15,303 | |
| Other amounts receivable | 41 | - | €15,303 | +€15,303 | |
| Current investments | 50/53 | €3,700,000 | €1,000,000 | -€2.7m | -73.0% |
| Cash at bank and in hand | 54/58 | €229,826 | €2,530,460 | +€2.3m | +1001.0% |
| Deferred charges and accrued income | 490/1 | €29,750 | €4,610 | -€25,140 | -84.5% |
| Total equity and liabilities | 10/49 | €4,195,333 | €4,033,858 | -€161,475 | -3.8% |
| Equity | 10/15 | €3,715,036 | €3,743,929 | +€28,893 | +0.8% |
| Contributions | 10/11 | €1,200,000 | €1,200,000 | = | 0.0% |
| Capital | 10 | €1,200,000 | €1,200,000 | = | 0.0% |
| Issued capital | 100 | €1,200,000 | €1,200,000 | = | 0.0% |
| Reserves | 13 | €2,515,036 | €2,543,929 | +€28,893 | +1.1% |
| Non-distributable reserves | 130/1 | €120,000 | €120,000 | = | 0.0% |
| Legal reserve | 130 | €120,000 | €120,000 | = | 0.0% |
| Distributable reserves | 133 | €2,395,036 | €2,423,929 | +€28,893 | +1.2% |
| Provisions and deferred taxes | 16 | €7,500 | €7,500 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €7,500 | €7,500 | = | 0.0% |
| Major repairs and maintenance | 162 | €7,500 | €7,500 | = | 0.0% |
| Amounts payable | 17/49 | €472,797 | €282,429 | -€190,368 | -40.3% |
| Amounts payable within one year | 42/48 | €470,987 | €282,429 | -€188,558 | -40.0% |
| Trade debts | 44 | €1,929 | €759 | -€1,170 | -60.7% |
| Suppliers | 440/4 | €1,929 | €759 | -€1,170 | -60.7% |
| Taxes, remuneration and social security | 45 | €16,115 | €22,825 | +€6,710 | +41.6% |
| Taxes | 450/3 | €9,006 | €9,006 | +€0 | 0.0% |
| Remuneration and social security | 454/9 | €7,109 | €13,818 | +€6,710 | +94.4% |
| Other amounts payable | 47/48 | €452,944 | €258,846 | -€194,098 | -42.9% |
| Accrued charges and deferred income | 492/3 | €1,810 | - | -€1,810 | |
| Remuneration, social security and pensions | 62 | €30,573 | €31,814 | +€1,241 | +4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,149 | €22,606 | +€2,457 | +12.2% |
| Other operating charges | 640/8 | €10,285 | €10,776 | +€491 | +4.8% |
| Gross operating margin | 9900 | €82,225 | €69,238 | -€12,987 | -15.8% |
| Operating profit (loss) | 9901 | €21,218 | €4,042 | -€17,176 | -81.0% |
| Financial income | 75/76B | €27,811 | €55,396 | +€27,585 | +99.2% |
| Recurring financial income | 75 | €27,811 | €55,396 | +€27,585 | +99.2% |
| Financial charges | 65/66B | €191 | €1,577 | +€1,386 | +725.2% |
| Recurring financial charges | 65 | €191 | €1,577 | +€1,386 | +725.2% |
| Profit (loss) for the period before taxes | 9903 | €48,838 | €57,860 | +€9,022 | +18.5% |
| Income taxes | 67/77 | €16,006 | €18,910 | +€2,903 | +18.1% |
| Profit (loss) for the period | 9904 | €32,832 | €38,951 | +€6,119 | +18.6% |
| Profit (loss) for the period to be appropriated | 9905 | €32,832 | €38,951 | +€6,119 | +18.6% |
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 7 October 2026 via checked.be.