FROMONT-MENU: 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.
What changed
FROMONT-MENU
NACE 01.610, Support activities for crop production
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€177,612
2024 · €210,873-€33,261
Equity
€2.8m
2024 · €2.7m+€108,003
Cash
€68,011
2024 · €9,983+€58,028
Balance sheet total
€3.2m
2024 · €3.7m-€517,459
Largest movements
Assets
- Receivables within one year -€684,349
down €684,349 (-21.5%), from €3.2m to €2.5m
of which Trade receivables: -€413,041
- Tangible fixed assets +€62,290
up €62,290 (+12.4%), from €502,000 to €564,290
- Cash +€58,028
up €58,028 (+581.3%), from €9,983 to €68,011
mainly Receivables within one year (+€684,349) and Depreciation (+€231,968)
Equity and liabilities
- Trade debts -€597,478
down €597,478 (-90.5%), from €660,384 to €62,906
- Current portion of long-term debt -€71,854
down €71,854 (-71.6%), from €100,422 to €28,569
- Investment grants +€60,000
up €60,000 (+100.0%), from €60,000 to €120,000
- Reserves +€47,890
up €47,890 (+2.1%), from €2.2m to €2.3m
of which Distributable reserves: +€72,500
Income statement
- Turnover -€273,490
down €273,490 (-11.2%), from €2.4m to €2.2m
- Purchases and services -€144,573
down €144,573 (-9.1%), from €1.6m to €1.4m
- Gross operating margin -€86,614
down €86,614 (-9.7%), from €897,510 to €810,896
- Taxes -€29,602
down €29,602 (-29.6%), from €100,106 to €70,504
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.
Result 2024
€210,873
Gross operating margin
-€86,614
Staff costs
+€3,694
Depreciation
+€24,028
Other operating charges
+€2
Financial income
+€280
Financial charges
+€5,332
Taxes
+€29,602
Deferred taxes and other
-€9,585
Result 2025
€177,612
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.
From operations
+€462,200
Investment
-€294,258
Financing
-€109,914
Cash 2024
€9,983
From operations (derived)
+€462,200
Net result for the year
+€177,612
Depreciation
+€231,968
Stocks and contracts
-€27,000
Receivables within one year
+€684,349
Deferred charges and accrued income
-€19,572
Provisions
-€10,774
Trade debts
-€597,478
Tax, wage and social debts
+€14,348
Accrued charges and deferred income
+€8,746
Investment (derived)
-€294,258
Investment in fixed assets (net)
-€294,258
Financing
-€109,914
Debts after one year
+€31,549
Current portion of long-term debt
-€71,854
Contributions, distributions and other
-€69,610
Cash 2025
€68,011
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,742,348 | €3,224,889 | -€517,459 | -13.8% |
| Fixed assets | 21/28 | €502,000 | €564,290 | +€62,290 | +12.4% |
| Tangible fixed assets | 22/27 | €502,000 | €564,290 | +€62,290 | +12.4% |
| Land and buildings | 22 | €46,790 | €74,371 | +€27,581 | +58.9% |
| Plant, machinery and equipment | 23 | €406,676 | €429,084 | +€22,408 | +5.5% |
| Furniture and vehicles | 24 | €48,534 | €60,835 | +€12,302 | +25.3% |
| Current assets | 29/58 | €3,240,348 | €2,660,599 | -€579,749 | -17.9% |
| Stocks and contracts in progress | 3 | €51,750 | €78,750 | +€27,000 | +52.2% |
| Stocks | 30/36 | €51,750 | €78,750 | +€27,000 | +52.2% |
| Amounts receivable within one year | 40/41 | €3,178,615 | €2,494,266 | -€684,349 | -21.5% |
| Trade receivables | 40 | €2,109,698 | €1,696,656 | -€413,041 | -19.6% |
| Other amounts receivable | 41 | €1,068,917 | €797,609 | -€271,308 | -25.4% |
| Cash at bank and in hand | 54/58 | €9,983 | €68,011 | +€58,028 | +581.3% |
| Deferred charges and accrued income | 490/1 | - | €19,572 | +€19,572 | |
| Total equity and liabilities | 10/49 | €3,742,348 | €3,224,889 | -€517,459 | -13.8% |
| Equity | 10/15 | €2,702,935 | €2,810,937 | +€108,003 | +4.0% |
| Contributions | 10/11 | €350,000 | €350,000 | = | 0.0% |
| Capital | 10 | €350,000 | €350,000 | = | 0.0% |
| Issued capital | 100 | €350,000 | €350,000 | = | 0.0% |
| Reserves | 13 | €2,239,749 | €2,287,639 | +€47,890 | +2.1% |
| Non-distributable reserves | 130/1 | €35,000 | €35,000 | = | 0.0% |
| Legal reserve | 130 | €35,000 | €35,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €148,090 | €123,480 | -€24,610 | -16.6% |
| Distributable reserves | 133 | €2,056,659 | €2,129,159 | +€72,500 | +3.5% |
| Profit (loss) carried forward | 14 | €53,186 | €53,298 | +€112 | +0.2% |
| Investment grants | 15 | €60,000 | €120,000 | +€60,000 | +100.0% |
| Provisions and deferred taxes | 16 | €45,417 | €34,643 | -€10,774 | -23.7% |
| Deferred taxes | 168 | €45,417 | €34,643 | -€10,774 | -23.7% |
| Amounts payable | 17/49 | €993,996 | €379,308 | -€614,688 | -61.8% |
| Amounts payable after more than one year | 17 | €31,666 | €63,215 | +€31,549 | +99.6% |
| Financial debts | 170/4 | €31,666 | €63,215 | +€31,549 | +99.6% |
| Amounts payable within one year | 42/48 | €958,609 | €303,626 | -€654,984 | -68.3% |
| Current portion of amounts payable after more than one year | 42 | €100,422 | €28,569 | -€71,854 | -71.6% |
| Trade debts | 44 | €660,384 | €62,906 | -€597,478 | -90.5% |
| Suppliers | 440/4 | €660,384 | €62,906 | -€597,478 | -90.5% |
| Taxes, remuneration and social security | 45 | €197,803 | €212,151 | +€14,348 | +7.3% |
| Taxes | 450/3 | €152,318 | €162,972 | +€10,654 | +7.0% |
| Remuneration and social security | 454/9 | €45,485 | €49,179 | +€3,694 | +8.1% |
| Accrued charges and deferred income | 492/3 | €3,721 | €12,467 | +€8,746 | +235.1% |
| Turnover | 70 | €2,443,642 | €2,170,153 | -€273,490 | -11.2% |
| Non-recurring operating income | 76A | €35,476 | €77,778 | +€42,302 | +119.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,581,608 | €1,437,035 | -€144,573 | -9.1% |
| Remuneration, social security and pensions | 62 | €384,823 | €381,129 | -€3,694 | -1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €255,996 | €231,968 | -€24,028 | -9.4% |
| Other operating charges | 640/8 | €12,942 | €12,940 | -€2 | 0.0% |
| Gross operating margin | 9900 | €897,510 | €810,896 | -€86,614 | -9.7% |
| Operating profit (loss) | 9901 | €243,749 | €184,859 | -€58,890 | -24.2% |
| Financial income | 75/76B | €19,940 | €20,220 | +€280 | +1.4% |
| Recurring financial income | 75 | €16 | €173 | +€157 | +990.8% |
| Non-recurring financial income | 76B | €19,924 | €20,047 | +€123 | +0.6% |
| Financial charges | 65/66B | €20,774 | €15,442 | -€5,332 | -25.7% |
| Recurring financial charges | 65 | €20,774 | €15,442 | -€5,332 | -25.7% |
| Profit (loss) for the period before taxes | 9903 | €242,915 | €189,637 | -€53,277 | -21.9% |
| Transfer from deferred taxes | 780 | €68,065 | €58,479 | -€9,585 | -14.1% |
| Income taxes | 67/77 | €100,106 | €70,504 | -€29,602 | -29.6% |
| Profit (loss) for the period | 9904 | €210,873 | €177,612 | -€33,261 | -15.8% |
| Profit (loss) for the period to be appropriated | 9905 | €210,873 | €177,612 | -€33,261 | -15.8% |
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 30 September 2026 via checked.be.