FRAMONS: 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.
FRAMONS
Largest movements
- Cash +€47,999
up €47,999 (+186.7%), from €25,709 to €73,708
mainly Net result for the year (+€31,060) and Trade debts (+€14,729)
- Tangible fixed assets +€3,051
up €3,051 (+95.5%), from €3,193 to €6,245
- Profit (loss) carried forward +€31,060
up €31,060 (+293.1%), from €10,598 to €41,658
- Trade debts +€14,729
up €14,729 (+157.8%), from €9,335 to €24,064
- Tax, wage and social debts +€3,599
up €3,599 (+15.7%), from €22,974 to €26,573
of which Taxes: +€3,185
- Other debts +€2,531
up €2,531 (+324.3%), from €781 to €3,312
- Staff costs -€25,228
down €25,228 (-19.8%), from €127,130 to €101,902
- Gross operating margin +€19,444
up €19,444 (+14.8%), from €131,428 to €150,872
- Taxes +€9,140
up €9,140 (+1930.2%), from €473 to €9,613
- Other operating charges +€1,709
up €1,709 (+93.9%), from €1,820 to €3,529
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 | €61,187 | €113,107 | +€51,920 | +84.9% |
| Fixed assets | 21/28 | €7,956 | €11,008 | +€3,051 | +38.4% |
| Tangible fixed assets | 22/27 | €3,193 | €6,245 | +€3,051 | +95.5% |
| Plant, machinery and equipment | 23 | €3,193 | €6,245 | +€3,051 | +95.5% |
| Financial fixed assets | 28 | €4,763 | €4,763 | = | 0.0% |
| Current assets | 29/58 | €53,231 | €102,099 | +€48,868 | +91.8% |
| Stocks and contracts in progress | 3 | €9,211 | €8,525 | -€686 | -7.4% |
| Stocks | 30/36 | €9,211 | €8,525 | -€686 | -7.4% |
| Amounts receivable within one year | 40/41 | €8,623 | €9,587 | +€964 | +11.2% |
| Trade receivables | 40 | €949 | €3,874 | +€2,925 | +308.2% |
| Other amounts receivable | 41 | €7,674 | €5,714 | -€1,960 | -25.5% |
| Cash at bank and in hand | 54/58 | €25,709 | €73,708 | +€47,999 | +186.7% |
| Deferred charges and accrued income | 490/1 | €9,687 | €10,278 | +€591 | +6.1% |
| Total equity and liabilities | 10/49 | €61,187 | €113,107 | +€51,920 | +84.9% |
| Equity | 10/15 | €26,598 | €57,658 | +€31,060 | +116.8% |
| Contributions | 10/11 | €16,000 | €16,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,598 | €41,658 | +€31,060 | +293.1% |
| Amounts payable | 17/49 | €34,589 | €55,449 | +€20,860 | +60.3% |
| Amounts payable within one year | 42/48 | €34,589 | €55,449 | +€20,860 | +60.3% |
| Trade debts | 44 | €9,335 | €24,064 | +€14,729 | +157.8% |
| Suppliers | 440/4 | €9,335 | €24,064 | +€14,729 | +157.8% |
| Advances received on contracts in progress | 46 | €1,500 | €1,500 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €22,974 | €26,573 | +€3,599 | +15.7% |
| Taxes | 450/3 | €14,581 | €17,766 | +€3,185 | +21.8% |
| Remuneration and social security | 454/9 | €8,393 | €8,808 | +€415 | +4.9% |
| Other amounts payable | 47/48 | €781 | €3,312 | +€2,531 | +324.3% |
| Remuneration, social security and pensions | 62 | €127,130 | €101,902 | -€25,228 | -19.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €768 | €1,594 | +€826 | +107.6% |
| Other operating charges | 640/8 | €1,820 | €3,529 | +€1,709 | +93.9% |
| Gross operating margin | 9900 | €131,428 | €150,872 | +€19,444 | +14.8% |
| Operating profit (loss) | 9901 | €1,711 | €43,847 | +€42,137 | +2463.3% |
| Financial income | 75/76B | €89 | - | -€89 | |
| Recurring financial income | 75 | €89 | - | -€89 | |
| Financial charges | 65/66B | €3,288 | €3,174 | -€114 | -3.5% |
| Recurring financial charges | 65 | €3,288 | €3,174 | -€114 | -3.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,488 | €40,673 | +€42,161 | |
| Income taxes | 67/77 | €473 | €9,613 | +€9,140 | +1930.2% |
| Profit (loss) for the period | 9904 | -€1,962 | €31,060 | +€33,022 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,962 | €31,060 | +€33,022 |
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 8 October 2026 via checked.be.