P.P. FROMONT: 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.
P.P. FROMONT
Largest movements
- Receivables within one year +€12,804
up €12,804 (+300%), from €4,261 to €17,065
of which Trade receivables: +€12,918
- Tangible fixed assets -€1,280
down €1,280 (-3.3%), from €38,676 to €37,396
of which Land and buildings: -€2,903
- Profit (loss) carried forward +€6,817
up €6,817 (+10.8%), from -€62,914 to -€56,097
- Other debts +€6,605
up €6,605 (+7.8%), from €84,334 to €90,938
- Current portion of long-term debt -€2,490
no longer reported in 2025 (was €2,490)
- Trade debts +€721
new in 2025: €721
- Gross operating margin +€5,973
up €5,973 (+87.1%), from €6,861 to €12,834
- Depreciation -€2,285
down €2,285 (-34.1%), from €6,703 to €4,419
- Financial charges -€235
down €235 (-69.6%), from €338 to €103
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 | €43,164 | €54,783 | +€11,618 | +26.9% |
| Fixed assets | 21/28 | €38,676 | €37,396 | -€1,280 | -3.3% |
| Tangible fixed assets | 22/27 | €38,676 | €37,396 | -€1,280 | -3.3% |
| Land and buildings | 22 | €36,761 | €33,858 | -€2,903 | -7.9% |
| Plant, machinery and equipment | 23 | €989 | €3,537 | +€2,549 | +258% |
| Furniture and vehicles | 24 | €926 | - | -€926 | |
| Current assets | 29/58 | €4,488 | €17,387 | +€12,899 | +287% |
| Amounts receivable within one year | 40/41 | €4,261 | €17,065 | +€12,804 | +300% |
| Trade receivables | 40 | €4,147 | €17,065 | +€12,918 | +312% |
| Other amounts receivable | 41 | €114 | - | -€114 | |
| Cash at bank and in hand | 54/58 | €34 | €117 | +€84 | +248% |
| Deferred charges and accrued income | 490/1 | €194 | €205 | +€11 | +5.7% |
| Total equity and liabilities | 10/49 | €43,164 | €54,783 | +€11,618 | +26.9% |
| Equity | 10/15 | -€44,314 | -€37,497 | +€6,817 | +15.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€62,914 | -€56,097 | +€6,817 | +10.8% |
| Amounts payable | 17/49 | €87,478 | €92,280 | +€4,801 | +5.5% |
| Amounts payable within one year | 42/48 | €87,478 | €92,280 | +€4,801 | +5.5% |
| Current portion of amounts payable after more than one year | 42 | €2,490 | - | -€2,490 | |
| Trade debts | 44 | - | €721 | +€721 | |
| Suppliers | 440/4 | - | €721 | +€721 | |
| Taxes, remuneration and social security | 45 | €654 | €620 | -€34 | -5.3% |
| Taxes | 450/3 | €654 | €620 | -€34 | -5.3% |
| Other amounts payable | 47/48 | €84,334 | €90,938 | +€6,605 | +7.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,703 | €4,419 | -€2,285 | -34.1% |
| Other operating charges | 640/8 | €1,451 | €1,495 | +€45 | +3.1% |
| Gross operating margin | 9900 | €6,861 | €12,834 | +€5,973 | +87.1% |
| Operating profit (loss) | 9901 | -€1,293 | €6,920 | +€8,213 | |
| Financial charges | 65/66B | €338 | €103 | -€235 | -69.6% |
| Recurring financial charges | 65 | €338 | €103 | -€235 | -69.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,630 | €6,817 | +€8,447 | |
| Profit (loss) for the period | 9904 | -€1,630 | €6,817 | +€8,447 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,630 | €6,817 | +€8,447 |
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 14 October 2026 via checked.be.