PATRICK FROMENT IMMOBILIER: 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.
PATRICK FROMENT IMMOBILIER
Largest movements
- Tangible fixed assets -€22,621
down €22,621 (-22.3%), from €101,222 to €78,601
of which Other tangible fixed assets: -€23,597
- Receivables within one year +€3,356
up €3,356 (+38.8%), from €8,643 to €11,999
- Cash -€1,769
down €1,769 (-56.4%), from €3,134 to €1,365
mainly Net result for the year (-€61,223) and Debts after one year (-€18,266)
- Profit (loss) carried forward -€61,223
down €61,223 (-62.2%), from -€98,484 to -€159,707
- Other debts +€59,241
up €59,241 (+98.0%), from €60,455 to €119,696
- Debts after one year -€18,266
down €18,266 (-34.7%), from €52,657 to €34,391
- Staff costs +€5,342
new in 2025: €5,342
- Financial charges -€548
down €548 (-28.8%), from €1,905 to €1,357
- Depreciation -€348
down €348 (-1.4%), from €24,307 to €23,959
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 | €113,123 | €93,482 | -€19,641 | -17.4% |
| Fixed assets | 21/28 | €101,346 | €79,088 | -€22,258 | -22.0% |
| Tangible fixed assets | 22/27 | €101,222 | €78,601 | -€22,621 | -22.3% |
| Furniture and vehicles | 24 | €237 | €1,213 | +€976 | +412% |
| Other tangible fixed assets | 26 | €100,985 | €77,388 | -€23,597 | -23.4% |
| Financial fixed assets | 28 | €124 | €487 | +€363 | +293% |
| Current assets | 29/58 | €11,776 | €14,393 | +€2,617 | +22.2% |
| Amounts receivable within one year | 40/41 | €8,643 | €11,999 | +€3,356 | +38.8% |
| Other amounts receivable | 41 | €8,643 | €11,999 | +€3,356 | +38.8% |
| Cash at bank and in hand | 54/58 | €3,134 | €1,365 | -€1,769 | -56.4% |
| Deferred charges and accrued income | 490/1 | - | €1,029 | +€1,029 | |
| Total equity and liabilities | 10/49 | €113,123 | €93,482 | -€19,641 | -17.4% |
| Equity | 10/15 | -€21,764 | -€82,987 | -€61,223 | -281% |
| Contributions | 10/11 | €33,000 | €33,000 | = | 0.0% |
| Reserves | 13 | €43,720 | €43,720 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €43,720 | €43,720 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€98,484 | -€159,707 | -€61,223 | -62.2% |
| Amounts payable | 17/49 | €134,886 | €176,468 | +€41,582 | +30.8% |
| Amounts payable after more than one year | 17 | €52,657 | €34,391 | -€18,266 | -34.7% |
| Financial debts | 170/4 | €52,657 | €34,391 | -€18,266 | -34.7% |
| Amounts payable within one year | 42/48 | €82,229 | €142,078 | +€59,849 | +72.8% |
| Current portion of amounts payable after more than one year | 42 | €17,928 | €18,267 | +€339 | +1.9% |
| Trade debts | 44 | €2,859 | €3,362 | +€503 | +17.6% |
| Suppliers | 440/4 | €2,859 | €3,362 | +€503 | +17.6% |
| Taxes, remuneration and social security | 45 | €987 | €753 | -€234 | -23.7% |
| Taxes | 450/3 | €987 | €0 | -€987 | -100% |
| Remuneration and social security | 454/9 | - | €753 | +€753 | |
| Other amounts payable | 47/48 | €60,455 | €119,696 | +€59,241 | +98.0% |
| Remuneration, social security and pensions | 62 | - | €5,342 | +€5,342 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,307 | €23,959 | -€348 | -1.4% |
| Other operating charges | 640/8 | €565 | €577 | +€12 | +2.2% |
| Gross operating margin | 9900 | -€30,239 | -€29,989 | +€250 | +0.8% |
| Operating profit (loss) | 9901 | -€55,111 | -€59,867 | -€4,756 | -8.6% |
| Financial income | 75/76B | €0 | €0 | = | |
| Recurring financial income | 75 | €0 | €0 | = | |
| Financial charges | 65/66B | €1,905 | €1,357 | -€548 | -28.8% |
| Recurring financial charges | 65 | €1,905 | €1,357 | -€548 | -28.8% |
| Profit (loss) for the period before taxes | 9903 | -€57,016 | -€61,223 | -€4,207 | -7.4% |
| Profit (loss) for the period | 9904 | -€57,016 | -€61,223 | -€4,207 | -7.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€57,016 | -€61,223 | -€4,207 | -7.4% |
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 27 October 2026 via checked.be.