La Framboise: 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.
La Framboise
Largest movements
- Cash -€36,264
down €36,264 (-77.9%), from €46,525 to €10,262
mainly Trade debts (-€31,499) and Receivables within one year (-€21,558)
- Receivables within one year +€21,558
up €21,558 (+17.7%), from €121,567 to €143,125
of which Other amounts receivable: +€24,205
- Trade debts -€31,499
down €31,499 (-34.8%), from €90,543 to €59,044
of which Suppliers: -€31,499
- Profit (loss) carried forward +€9,801
up €9,801 (+14.3%), from €68,764 to €78,565
- Tax, wage and social debts +€7,309
up €7,309 (+42.6%), from €17,164 to €24,474
of which Remuneration and social security: +€6,278
- Purchases and services +€29,846
up €29,846 (+15.3%), from €194,794 to €224,640
- Staff costs -€8,050
down €8,050 (-14.2%), from €56,553 to €48,503
- Financial income -€5,936
down €5,936 (-99.8%), from €5,945 to €9
of which Non-recurring financial income: -€5,945
- Gross operating margin +€1,798
up €1,798 (+3.0%), from €60,553 to €62,350
- Other operating charges +€1,526
new in 2025: €1,526
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.
Derived cash bridge
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 | €188,871 | €175,317 | -€13,554 | -7.2% |
| Fixed assets | 21/28 | €599 | €250 | -€349 | -58.3% |
| Tangible fixed assets | 22/27 | €599 | €250 | -€349 | -58.3% |
| Plant, machinery and equipment | 23 | €599 | €250 | -€349 | -58.3% |
| Current assets | 29/58 | €188,272 | €175,067 | -€13,206 | -7.0% |
| Stocks and contracts in progress | 3 | €20,180 | €21,680 | +€1,500 | +7.4% |
| Stocks | 30/36 | €20,180 | €21,680 | +€1,500 | +7.4% |
| Amounts receivable within one year | 40/41 | €121,567 | €143,125 | +€21,558 | +17.7% |
| Trade receivables | 40 | €109,802 | €107,155 | -€2,647 | -2.4% |
| Other amounts receivable | 41 | €11,765 | €35,970 | +€24,205 | +206% |
| Cash at bank and in hand | 54/58 | €46,525 | €10,262 | -€36,264 | -77.9% |
| Total equity and liabilities | 10/49 | €188,871 | €175,317 | -€13,554 | -7.2% |
| Equity | 10/15 | €81,164 | €90,965 | +€9,801 | +12.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €68,764 | €78,565 | +€9,801 | +14.3% |
| Amounts payable | 17/49 | €107,707 | €84,352 | -€23,355 | -21.7% |
| Amounts payable within one year | 42/48 | €107,707 | €84,352 | -€23,355 | -21.7% |
| Trade debts | 44 | €90,543 | €59,044 | -€31,499 | -34.8% |
| Suppliers | 440/4 | €87,829 | €56,329 | -€31,499 | -35.9% |
| Bills of exchange payable | 441 | €2,714 | €2,714 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €17,164 | €24,474 | +€7,309 | +42.6% |
| Taxes | 450/3 | €13,289 | €14,320 | +€1,032 | +7.8% |
| Remuneration and social security | 454/9 | €3,875 | €10,153 | +€6,278 | +162% |
| Other amounts payable | 47/48 | - | €835 | +€835 | |
| Goods, raw materials, services and sundry goods | 60/61 | €194,794 | €224,640 | +€29,846 | +15.3% |
| Remuneration, social security and pensions | 62 | €56,553 | €48,503 | -€8,050 | -14.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €349 | €349 | = | 0.0% |
| Other operating charges | 640/8 | - | €1,526 | +€1,526 | |
| Gross operating margin | 9900 | €60,553 | €62,350 | +€1,798 | +3.0% |
| Operating profit (loss) | 9901 | €3,650 | €11,973 | +€8,323 | +228% |
| Financial income | 75/76B | €5,945 | €9 | -€5,936 | -99.8% |
| Recurring financial income | 75 | €5,945 | €9 | -€5,936 | -99.8% |
| Non-recurring financial income | 76B | €5,945 | - | -€5,945 | |
| Financial charges | 65/66B | €1,157 | €2,181 | +€1,025 | +88.6% |
| Recurring financial charges | 65 | €1,157 | €2,181 | +€1,025 | +88.6% |
| Profit (loss) for the period before taxes | 9903 | €8,439 | €9,801 | +€1,362 | +16.1% |
| Profit (loss) for the period | 9904 | €8,439 | €9,801 | +€1,362 | +16.1% |
| Profit (loss) for the period to be appropriated | 9905 | €8,439 | €9,801 | +€1,362 | +16.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.