Framework Consultancy: 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.
Framework Consultancy
Largest movements
- Tangible fixed assets -€16,812
down €16,812 (-49.7%), from €33,854 to €17,042
of which Furniture and vehicles: -€15,676
- Cash -€9,331
down €9,331 (-45.0%), from €20,731 to €11,401
mainly Contributions, distributions and other (-€15,000) and Trade debts (-€14,783)
- Receivables within one year +€8,675
up €8,675 (+165%), from €5,263 to €13,938
- Financial fixed assets -€5,324
down €5,324 (-91.4%), from €5,824 to €500
- Deferred charges and accrued income +€805
new in 2025: €805
- Trade debts -€14,783
down €14,783 (-59.9%), from €24,660 to €9,877
- Current portion of long-term debt -€8,099
down €8,099 (-80.4%), from €10,077 to €1,979
- Other debts +€5,266
up €5,266 (+37.3%), from €14,106 to €19,371
- Profit (loss) carried forward -€2,613
down €2,613 (-46.0%), from €5,682 to €3,069
- Debts after one year -€1,979
no longer reported in 2025 (was €1,979)
- Depreciation -€4,734
down €4,734 (-40.2%), from €11,786 to €7,052
- Gross operating margin +€2,569
up €2,569 (+12.4%), from €20,712 to €23,281
- Financial charges -€1,691
down €1,691 (-40.0%), from €4,225 to €2,534
- Other operating charges -€628
down €628 (-48.1%), from €1,304 to €677
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 | €66,350 | €43,686 | -€22,664 | -34.2% |
| Fixed assets | 21/28 | €39,678 | €17,542 | -€22,136 | -55.8% |
| Tangible fixed assets | 22/27 | €33,854 | €17,042 | -€16,812 | -49.7% |
| Furniture and vehicles | 24 | €31,005 | €15,329 | -€15,676 | -50.6% |
| Leasing and similar rights | 25 | €2,849 | €1,713 | -€1,137 | -39.9% |
| Financial fixed assets | 28 | €5,824 | €500 | -€5,324 | -91.4% |
| Current assets | 29/58 | €26,672 | €26,145 | -€528 | -2.0% |
| Stocks and contracts in progress | 3 | €678 | - | -€678 | |
| Stocks | 30/36 | €678 | - | -€678 | |
| Amounts receivable within one year | 40/41 | €5,263 | €13,938 | +€8,675 | +165% |
| Trade receivables | 40 | €5,263 | €13,938 | +€8,675 | +165% |
| Cash at bank and in hand | 54/58 | €20,731 | €11,401 | -€9,331 | -45.0% |
| Deferred charges and accrued income | 490/1 | - | €805 | +€805 | |
| Total equity and liabilities | 10/49 | €66,350 | €43,686 | -€22,664 | -34.2% |
| Equity | 10/15 | €7,682 | €5,069 | -€2,613 | -34.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,682 | €3,069 | -€2,613 | -46.0% |
| Amounts payable | 17/49 | €58,669 | €38,618 | -€20,051 | -34.2% |
| Amounts payable after more than one year | 17 | €1,979 | - | -€1,979 | |
| Financial debts | 170/4 | €1,979 | - | -€1,979 | |
| Amounts payable within one year | 42/48 | €56,690 | €38,618 | -€18,072 | -31.9% |
| Current portion of amounts payable after more than one year | 42 | €10,077 | €1,979 | -€8,099 | -80.4% |
| Trade debts | 44 | €24,660 | €9,877 | -€14,783 | -59.9% |
| Suppliers | 440/4 | €24,660 | €9,877 | -€14,783 | -59.9% |
| Taxes, remuneration and social security | 45 | €7,847 | €7,391 | -€457 | -5.8% |
| Taxes | 450/3 | €7,847 | €7,391 | -€457 | -5.8% |
| Other amounts payable | 47/48 | €14,106 | €19,371 | +€5,266 | +37.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,786 | €7,052 | -€4,734 | -40.2% |
| Other operating charges | 640/8 | €1,304 | €677 | -€628 | -48.1% |
| Non-recurring operating charges | 66A | €1,020 | €379 | -€641 | -62.8% |
| Gross operating margin | 9900 | €20,712 | €23,281 | +€2,569 | +12.4% |
| Operating profit (loss) | 9901 | €6,602 | €15,173 | +€8,571 | +130% |
| Financial income | 75/76B | €0 | €100 | +€100 | +24,380% |
| Recurring financial income | 75 | €0 | €100 | +€100 | +24,380% |
| Financial charges | 65/66B | €4,225 | €2,534 | -€1,691 | -40.0% |
| Recurring financial charges | 65 | €4,225 | €2,534 | -€1,691 | -40.0% |
| Profit (loss) for the period before taxes | 9903 | €2,377 | €12,740 | +€10,363 | +436% |
| Income taxes | 67/77 | €450 | €353 | -€97 | -21.5% |
| Profit (loss) for the period | 9904 | €1,927 | €12,387 | +€10,459 | +543% |
| Profit (loss) for the period to be appropriated | 9905 | €1,927 | €12,387 | +€10,459 | +543% |
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 28 October 2026 via checked.be.