FORMENT: 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.
FORMENT
Largest movements
- Receivables within one year +€17,925
up €17,925 (+117.7%), from €15,230 to €33,155
of which Trade receivables: +€9,478
- Receivables after one year -€15,245
down €15,245 (-42.8%), from €35,622 to €20,376
- Deferred charges and accrued income +€1,282
up €1,282 (+100.3%), from €1,278 to €2,560
- Trade debts +€13,024
up €13,024 (+125.4%), from €10,384 to €23,408
- Reserves -€6,000
down €6,000 (-42.7%), from €14,050 to €8,050
- Profit (loss) carried forward -€3,658
down €3,658 (-21.2%), from €17,215 to €13,557
- Other debts +€2,411
up €2,411 (+33.3%), from €7,235 to €9,646
- Tax, wage and social debts -€1,442
down €1,442 (-80.6%), from €1,789 to €347
of which Taxes: -€916
- Gross operating margin +€8,893
up €8,893 (+79.6%), from -€11,165 to -€2,272
- Financial income -€132
down €132 (-10.5%), from €1,261 to €1,129
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 | €59,979 | €64,313 | +€4,334 | +7.2% |
| Fixed assets | 21/28 | €297 | €53 | -€244 | -82.1% |
| Tangible fixed assets | 22/27 | €244 | - | -€244 | |
| Furniture and vehicles | 24 | €244 | - | -€244 | |
| Financial fixed assets | 28 | €53 | €53 | = | 0.0% |
| Current assets | 29/58 | €59,682 | €64,260 | +€4,578 | +7.7% |
| Amounts receivable after more than one year | 29 | €35,622 | €20,376 | -€15,245 | -42.8% |
| Other amounts receivable | 291 | €35,622 | €20,376 | -€15,245 | -42.8% |
| Amounts receivable within one year | 40/41 | €15,230 | €33,155 | +€17,925 | +117.7% |
| Trade receivables | 40 | €8,574 | €18,052 | +€9,478 | +110.5% |
| Other amounts receivable | 41 | €6,656 | €15,103 | +€8,447 | +126.9% |
| Cash at bank and in hand | 54/58 | €7,551 | €8,168 | +€617 | +8.2% |
| Deferred charges and accrued income | 490/1 | €1,278 | €2,560 | +€1,282 | +100.3% |
| Total equity and liabilities | 10/49 | €59,979 | €64,313 | +€4,334 | +7.2% |
| Equity | 10/15 | €40,570 | €30,912 | -€9,658 | -23.8% |
| Contributions | 10/11 | €9,305 | €9,305 | = | 0.0% |
| Reserves | 13 | €14,050 | €8,050 | -€6,000 | -42.7% |
| Distributable reserves | 133 | €14,050 | €8,050 | -€6,000 | -42.7% |
| Profit (loss) carried forward | 14 | €17,215 | €13,557 | -€3,658 | -21.2% |
| Amounts payable | 17/49 | €19,409 | €33,401 | +€13,992 | +72.1% |
| Amounts payable within one year | 42/48 | €19,409 | €33,401 | +€13,992 | +72.1% |
| Trade debts | 44 | €10,384 | €23,408 | +€13,024 | +125.4% |
| Suppliers | 440/4 | €10,384 | €23,408 | +€13,024 | +125.4% |
| Taxes, remuneration and social security | 45 | €1,789 | €347 | -€1,442 | -80.6% |
| Taxes | 450/3 | €1,254 | €338 | -€916 | -73.0% |
| Remuneration and social security | 454/9 | €535 | €8 | -€527 | -98.4% |
| Other amounts payable | 47/48 | €7,235 | €9,646 | +€2,411 | +33.3% |
| Non-recurring operating income | 76A | €1,364 | - | -€1,364 | |
| Remuneration, social security and pensions | 62 | €1,722 | €1,658 | -€64 | -3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €301 | €244 | -€57 | -18.9% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€11,165 | -€2,272 | +€8,893 | +79.6% |
| Operating profit (loss) | 9901 | -€13,576 | -€4,574 | +€9,001 | +66.3% |
| Financial income | 75/76B | €1,261 | €1,129 | -€132 | -10.5% |
| Recurring financial income | 75 | €1,261 | €1,129 | -€132 | -10.5% |
| Financial charges | 65/66B | €150 | €213 | +€63 | +41.6% |
| Recurring financial charges | 65 | €150 | €213 | +€63 | +41.6% |
| Profit (loss) for the period before taxes | 9903 | -€12,465 | -€3,658 | +€8,807 | +70.7% |
| Profit (loss) for the period | 9904 | -€12,465 | -€3,658 | +€8,807 | +70.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,465 | -€3,658 | +€8,807 | +70.7% |
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 5 October 2026 via checked.be.