FRAMOSOFT: 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.
FRAMOSOFT
Largest movements
- Cash +€19,063
up €19,063 (+11.7%), from €163,281 to €182,344
mainly Net result for the year (+€74,844) and Depreciation (+€3,066)
- Profit (loss) carried forward +€74,844
up €74,844 (+66.1%), from €113,227 to €188,070
- Trade debts -€25,529
down €25,529 (-42.0%), from €60,721 to €35,192
- Other debts -€23,920
down €23,920 (-84.6%), from €28,270 to €4,350
- Tax, wage and social debts -€9,148
down €9,148 (-54.3%), from €16,835 to €7,687
of which Taxes: -€6,352
- Gross operating margin +€29,883
up €29,883 (+28.9%), from €103,328 to €133,211
- Other operating charges -€5,359
down €5,359 (-87.7%), from €6,108 to €748
- Taxes +€3,736
up €3,736 (+23.0%), from €16,264 to €20,000
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 | €229,451 | €245,350 | +€15,899 | +6.9% |
| Fixed assets | 21/28 | €6,700 | €4,872 | -€1,829 | -27.3% |
| Tangible fixed assets | 22/27 | €6,337 | €4,872 | -€1,466 | -23.1% |
| Furniture and vehicles | 24 | €6,337 | €4,872 | -€1,466 | -23.1% |
| Financial fixed assets | 28 | €363 | - | -€363 | |
| Current assets | 29/58 | €222,750 | €240,478 | +€17,728 | +8.0% |
| Amounts receivable within one year | 40/41 | €54,358 | €53,290 | -€1,068 | -2.0% |
| Trade receivables | 40 | €53,786 | €53,290 | -€496 | -0.9% |
| Other amounts receivable | 41 | €572 | - | -€572 | |
| Cash at bank and in hand | 54/58 | €163,281 | €182,344 | +€19,063 | +11.7% |
| Deferred charges and accrued income | 490/1 | €5,112 | €4,845 | -€267 | -5.2% |
| Total equity and liabilities | 10/49 | €229,451 | €245,350 | +€15,899 | +6.9% |
| Equity | 10/15 | €123,277 | €198,120 | +€74,844 | +60.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €50 | €50 | = | 0.0% |
| Non-distributable reserves | 130/1 | €50 | €50 | = | 0.0% |
| Reserves not available under the articles | 1311 | €50 | €50 | = | 0.0% |
| Profit (loss) carried forward | 14 | €113,227 | €188,070 | +€74,844 | +66.1% |
| Amounts payable | 17/49 | €106,174 | €47,229 | -€58,945 | -55.5% |
| Amounts payable within one year | 42/48 | €105,827 | €47,229 | -€58,597 | -55.4% |
| Trade debts | 44 | €60,721 | €35,192 | -€25,529 | -42.0% |
| Suppliers | 440/4 | €60,721 | €35,192 | -€25,529 | -42.0% |
| Taxes, remuneration and social security | 45 | €16,835 | €7,687 | -€9,148 | -54.3% |
| Taxes | 450/3 | €9,174 | €2,822 | -€6,352 | -69.2% |
| Remuneration and social security | 454/9 | €7,662 | €4,866 | -€2,796 | -36.5% |
| Other amounts payable | 47/48 | €28,270 | €4,350 | -€23,920 | -84.6% |
| Accrued charges and deferred income | 492/3 | €348 | - | -€348 | |
| Remuneration, social security and pensions | 62 | €32,475 | €31,701 | -€775 | -2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,142 | €3,066 | +€925 | +43.2% |
| Other operating charges | 640/8 | €6,108 | €748 | -€5,359 | -87.7% |
| Non-recurring operating charges | 66A | €71 | - | -€71 | |
| Gross operating margin | 9900 | €103,328 | €133,211 | +€29,883 | +28.9% |
| Operating profit (loss) | 9901 | €62,532 | €97,696 | +€35,164 | +56.2% |
| Financial income | 75/76B | €30 | - | -€30 | |
| Recurring financial income | 75 | €30 | - | -€30 | |
| Financial charges | 65/66B | €1,703 | €2,853 | +€1,150 | +67.5% |
| Recurring financial charges | 65 | €1,703 | €2,853 | +€1,150 | +67.5% |
| Profit (loss) for the period before taxes | 9903 | €60,860 | €94,844 | +€33,984 | +55.8% |
| Income taxes | 67/77 | €16,264 | €20,000 | +€3,736 | +23.0% |
| Profit (loss) for the period | 9904 | €44,595 | €74,844 | +€30,248 | +67.8% |
| Profit (loss) for the period to be appropriated | 9905 | €44,595 | €74,844 | +€30,248 | +67.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.