FRAMON: 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.
FRAMON
Largest movements
- Cash -€4,321
down €4,321 (-35.7%), from €12,099 to €7,778
mainly Net result for the year (-€6,075) and Trade debts (-€1,332)
- Profit (loss) carried forward -€6,075
down €6,075 (-6.8%), from -€89,123 to -€95,198
- Gross operating margin -€4,935
down €4,935, from €4,441 to -€494
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €246,588 | €239,864 | -€6,724 | -2.7% |
| Fixed assets | 21/28 | €233,908 | €232,086 | -€1,822 | -0.8% |
| Tangible fixed assets | 22/27 | €233,908 | €232,086 | -€1,822 | -0.8% |
| Land and buildings | 22 | €233,908 | €232,086 | -€1,822 | -0.8% |
| Current assets | 29/58 | €12,680 | €7,778 | -€4,902 | -38.7% |
| Cash at bank and in hand | 54/58 | €12,099 | €7,778 | -€4,321 | -35.7% |
| Deferred charges and accrued income | 490/1 | €581 | - | -€581 | |
| Total equity and liabilities | 10/49 | €246,588 | €239,864 | -€6,724 | -2.7% |
| Equity | 10/15 | €232,393 | €226,318 | -€6,075 | -2.6% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Capital | 10 | €150,000 | €150,000 | = | 0.0% |
| Issued capital | 100 | €150,000 | €150,000 | = | 0.0% |
| Revaluation surpluses | 12 | €159,431 | €159,431 | = | 0.0% |
| Reserves | 13 | €12,085 | €12,085 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,085 | €12,085 | = | 0.0% |
| Legal reserve | 130 | €12,085 | €12,085 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€89,123 | -€95,198 | -€6,075 | -6.8% |
| Amounts payable | 17/49 | €14,195 | €13,545 | -€649 | -4.6% |
| Amounts payable within one year | 42/48 | €14,195 | €13,545 | -€649 | -4.6% |
| Trade debts | 44 | €1,332 | - | -€1,332 | |
| Suppliers | 440/4 | €1,332 | - | -€1,332 | |
| Other amounts payable | 47/48 | €12,863 | €13,545 | +€682 | +5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,822 | €1,822 | = | 0.0% |
| Other operating charges | 640/8 | €3,634 | €3,614 | -€20 | -0.6% |
| Gross operating margin | 9900 | €4,441 | -€494 | -€4,935 | |
| Operating profit (loss) | 9901 | -€1,015 | -€5,930 | -€4,915 | -484.1% |
| Financial charges | 65/66B | €132 | €145 | +€12 | +9.4% |
| Recurring financial charges | 65 | €132 | €145 | +€12 | +9.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,148 | -€6,075 | -€4,927 | -429.3% |
| Profit (loss) for the period | 9904 | -€1,148 | -€6,075 | -€4,927 | -429.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,148 | -€6,075 | -€4,927 | -429.3% |
Source: filed annual accounts (NBB), fiscal years ended 28 February 2025 and 28 February 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.