FROMONT & PARTNERS: 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.
FROMONT & PARTNERS
Largest movements
- Receivables within one year -€503,169
down €503,169 (-78.3%), from €642,907 to €139,737
of which Other amounts receivable: -€489,638
- Cash +€307,174
up €307,174 (+97.2%), from €315,886 to €623,060
mainly Receivables within one year (+€503,169) and Net result for the year (+€122,456)
- Other debts -€253,332
down €253,332 (-81.2%), from €311,930 to €58,599
- Profit (loss) carried forward +€122,456
up €122,456 (+3.0%), from €4.1m to €4.2m
- Financial income +€175,987
up €175,987 (+266%), from €66,216 to €242,203
- Gross operating margin +€33,821
up €33,821 (+58.0%), from -€58,361 to -€24,540
- Taxes +€25,016
up €25,016, from -€2,072 to €22,944
- Other operating charges +€10,474
up €10,474 (+98.3%), from €10,651 to €21,126
- Financial charges +€4,483
up €4,483 (+25.4%), from €17,636 to €22,119
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 | €5,906,664 | €5,699,702 | -€206,962 | -3.5% |
| Fixed assets | 21/28 | €654,325 | €626,294 | -€28,030 | -4.3% |
| Tangible fixed assets | 22/27 | €455,376 | €427,345 | -€28,030 | -6.2% |
| Land and buildings | 22 | €450,844 | €423,574 | -€27,270 | -6.0% |
| Plant, machinery and equipment | 23 | €1,565 | €1,829 | +€264 | +16.9% |
| Furniture and vehicles | 24 | €2,966 | €1,942 | -€1,024 | -34.5% |
| Financial fixed assets | 28 | €198,949 | €198,949 | = | 0.0% |
| Current assets | 29/58 | €5,252,339 | €5,073,407 | -€178,931 | -3.4% |
| Amounts receivable within one year | 40/41 | €642,907 | €139,737 | -€503,169 | -78.3% |
| Trade receivables | 40 | €21,378 | €7,846 | -€13,532 | -63.3% |
| Other amounts receivable | 41 | €621,529 | €131,892 | -€489,638 | -78.8% |
| Current investments | 50/53 | €4,293,545 | €4,310,610 | +€17,064 | +0.4% |
| Cash at bank and in hand | 54/58 | €315,886 | €623,060 | +€307,174 | +97.2% |
| Total equity and liabilities | 10/49 | €5,906,664 | €5,699,702 | -€206,962 | -3.5% |
| Equity | 10/15 | €5,494,851 | €5,617,307 | +€122,456 | +2.2% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €1,270,000 | €1,270,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,270,000 | €1,270,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,000 | €10,000 | = | 0.0% |
| Own shares acquired | 1312 | €1,260,000 | €1,260,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,124,851 | €4,247,307 | +€122,456 | +3.0% |
| Amounts payable | 17/49 | €411,813 | €82,395 | -€329,418 | -80.0% |
| Amounts payable after more than one year | 17 | €22,997 | - | -€22,997 | |
| Financial debts | 170/4 | €22,997 | - | -€22,997 | |
| Amounts payable within one year | 42/48 | €388,816 | €82,395 | -€306,421 | -78.8% |
| Current portion of amounts payable after more than one year | 42 | €41,945 | €19,216 | -€22,729 | -54.2% |
| Trade debts | 44 | €34,941 | €1,663 | -€33,278 | -95.2% |
| Suppliers | 440/4 | €34,941 | €1,663 | -€33,278 | -95.2% |
| Taxes, remuneration and social security | 45 | - | €2,917 | +€2,917 | |
| Taxes | 450/3 | - | €2,917 | +€2,917 | |
| Other amounts payable | 47/48 | €311,930 | €58,599 | -€253,332 | -81.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,370 | €29,019 | -€1,351 | -4.4% |
| Other operating charges | 640/8 | €10,651 | €21,126 | +€10,474 | +98.3% |
| Gross operating margin | 9900 | -€58,361 | -€24,540 | +€33,821 | +58.0% |
| Operating profit (loss) | 9901 | -€99,382 | -€74,684 | +€24,698 | +24.9% |
| Financial income | 75/76B | €66,216 | €242,203 | +€175,987 | +266% |
| Recurring financial income | 75 | €66,216 | €242,203 | +€175,987 | +266% |
| Financial charges | 65/66B | €17,636 | €22,119 | +€4,483 | +25.4% |
| Recurring financial charges | 65 | €17,636 | €22,119 | +€4,483 | +25.4% |
| Profit (loss) for the period before taxes | 9903 | -€50,801 | €145,400 | +€196,201 | |
| Income taxes | 67/77 | -€2,072 | €22,944 | +€25,016 | |
| Profit (loss) for the period | 9904 | -€48,729 | €122,456 | +€171,185 | |
| Profit (loss) for the period to be appropriated | 9905 | -€48,729 | €122,456 | +€171,185 |
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 22 October 2026 via checked.be.