FROMIEE CONSTRUCT: 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.
FROMIEE CONSTRUCT
Largest movements
- Receivables within one year +€24,936
up €24,936 (+92.2%), from €27,037 to €51,973
of which Trade receivables: +€12,860
- Tangible fixed assets +€1,007
up €1,007 (+14.7%), from €6,872 to €7,879
of which Plant, machinery and equipment: +€1,863
- Profit (loss) carried forward +€17,339
up €17,339 (+76.5%), from €22,654 to €39,993
- Trade debts +€12,923
up €12,923 (+113.0%), from €11,441 to €24,364
- Tax, wage and social debts -€4,571
down €4,571 (-28.3%), from €16,159 to €11,588
of which Taxes: -€4,373
- Staff costs -€19,810
down €19,810 (-38.9%), from €50,929 to €31,119
- Gross operating margin +€11,016
up €11,016 (+20.9%), from €52,694 to €63,710
- Taxes +€7,465
up €7,465 (+469.6%), from €1,590 to €9,055
- Financial charges +€2,782
up €2,782 (+856.2%), from €325 to €3,107
- Other operating charges +€883
up €883 (+78.9%), from €1,120 to €2,003
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 | €56,854 | €83,157 | +€26,304 | +46.3% |
| Fixed assets | 21/28 | €6,872 | €7,879 | +€1,007 | +14.7% |
| Tangible fixed assets | 22/27 | €6,872 | €7,879 | +€1,007 | +14.7% |
| Plant, machinery and equipment | 23 | €1,916 | €3,779 | +€1,863 | +97.2% |
| Furniture and vehicles | 24 | €4,956 | €4,100 | -€856 | -17.3% |
| Current assets | 29/58 | €49,981 | €75,278 | +€25,297 | +50.6% |
| Stocks and contracts in progress | 3 | €18,000 | €17,365 | -€636 | -3.5% |
| Stocks | 30/36 | €18,000 | €17,365 | -€636 | -3.5% |
| Amounts receivable within one year | 40/41 | €27,037 | €51,973 | +€24,936 | +92.2% |
| Trade receivables | 40 | €1,535 | €14,395 | +€12,860 | +837.9% |
| Other amounts receivable | 41 | €25,502 | €37,579 | +€12,076 | +47.4% |
| Cash at bank and in hand | 54/58 | €3,363 | €4,032 | +€669 | +19.9% |
| Deferred charges and accrued income | 490/1 | €1,581 | €1,908 | +€327 | +20.7% |
| Total equity and liabilities | 10/49 | €56,854 | €83,157 | +€26,304 | +46.3% |
| Equity | 10/15 | €29,254 | €46,593 | +€17,339 | +59.3% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €600 | €600 | = | 0.0% |
| Non-distributable reserves | 130/1 | €600 | €600 | = | 0.0% |
| Reserves not available under the articles | 1311 | €600 | €600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,654 | €39,993 | +€17,339 | +76.5% |
| Amounts payable | 17/49 | €27,599 | €36,564 | +€8,965 | +32.5% |
| Amounts payable within one year | 42/48 | €27,599 | €35,951 | +€8,352 | +30.3% |
| Trade debts | 44 | €11,441 | €24,364 | +€12,923 | +113.0% |
| Suppliers | 440/4 | €11,441 | €24,364 | +€12,923 | +113.0% |
| Taxes, remuneration and social security | 45 | €16,159 | €11,588 | -€4,571 | -28.3% |
| Taxes | 450/3 | €15,566 | €11,194 | -€4,373 | -28.1% |
| Remuneration and social security | 454/9 | €593 | €394 | -€199 | -33.5% |
| Accrued charges and deferred income | 492/3 | - | €613 | +€613 | |
| Non-recurring operating income | 76A | €11,534 | €11,380 | -€154 | -1.3% |
| Remuneration, social security and pensions | 62 | €50,929 | €31,119 | -€19,810 | -38.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,828 | €2,531 | +€703 | +38.4% |
| Other operating charges | 640/8 | €1,120 | €2,003 | +€883 | +78.9% |
| Gross operating margin | 9900 | €52,694 | €63,710 | +€11,016 | +20.9% |
| Operating profit (loss) | 9901 | -€1,183 | €28,057 | +€29,240 | |
| Financial income | 75/76B | €1,648 | €1,444 | -€203 | -12.3% |
| Recurring financial income | 75 | €1,648 | €1,444 | -€203 | -12.3% |
| Financial charges | 65/66B | €325 | €3,107 | +€2,782 | +856.2% |
| Recurring financial charges | 65 | €325 | €3,107 | +€2,782 | +856.2% |
| Profit (loss) for the period before taxes | 9903 | €139 | €26,394 | +€26,254 | +18856.8% |
| Income taxes | 67/77 | €1,590 | €9,055 | +€7,465 | +469.6% |
| Profit (loss) for the period | 9904 | -€1,450 | €17,339 | +€18,789 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,450 | €17,339 | +€18,789 |
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 11 October 2026 via checked.be.