DEFRIMMO: 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.
DEFRIMMO
Largest movements
- Tangible fixed assets -€18,304
down €18,304 (-8.2%), from €222,949 to €204,645
of which Land and buildings: -€17,670
- Cash -€3,774
down €3,774 (-20.8%), from €18,140 to €14,366
mainly Debts after one year (-€27,508) and Deferred charges and accrued income (-€67)
- Debts after one year -€27,508
down €27,508 (-19.1%), from €144,169 to €116,662
- Profit (loss) carried forward +€3,377
up €3,377 (+0.6%), from -€544,678 to -€541,301
- Other operating charges +€5,921
up €5,921 (+96.8%), from €6,118 to €12,039
- Gross operating margin +€4,055
up €4,055 (+11.0%), from €36,883 to €40,938
- Financial charges -€718
down €718 (-9.1%), from €7,935 to €7,217
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 | €242,884 | €220,872 | -€22,012 | -9.1% |
| Fixed assets | 21/28 | €222,949 | €204,645 | -€18,304 | -8.2% |
| Tangible fixed assets | 22/27 | €222,949 | €204,645 | -€18,304 | -8.2% |
| Land and buildings | 22 | €218,416 | €200,745 | -€17,670 | -8.1% |
| Plant, machinery and equipment | 23 | €4,533 | €3,899 | -€634 | -14.0% |
| Current assets | 29/58 | €19,935 | €16,227 | -€3,707 | -18.6% |
| Cash at bank and in hand | 54/58 | €18,140 | €14,366 | -€3,774 | -20.8% |
| Deferred charges and accrued income | 490/1 | €1,794 | €1,861 | +€67 | +3.7% |
| Total equity and liabilities | 10/49 | €242,884 | €220,872 | -€22,012 | -9.1% |
| Equity | 10/15 | -€470,310 | -€466,933 | +€3,377 | +0.7% |
| Contributions | 10/11 | €74,368 | €74,368 | = | 0.0% |
| Capital | 10 | €74,368 | €74,368 | = | 0.0% |
| Issued capital | 100 | €74,368 | €74,368 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€544,678 | -€541,301 | +€3,377 | +0.6% |
| Amounts payable | 17/49 | €713,193 | €687,804 | -€25,389 | -3.6% |
| Amounts payable after more than one year | 17 | €144,169 | €116,662 | -€27,508 | -19.1% |
| Financial debts | 170/4 | €144,169 | €116,662 | -€27,508 | -19.1% |
| Amounts payable within one year | 42/48 | €569,024 | €571,143 | +€2,119 | +0.4% |
| Current portion of amounts payable after more than one year | 42 | €26,391 | €27,508 | +€1,116 | +4.2% |
| Trade debts | 44 | €22,425 | €23,427 | +€1,002 | +4.5% |
| Suppliers | 440/4 | €22,425 | €23,427 | +€1,002 | +4.5% |
| Other amounts payable | 47/48 | €520,208 | €520,208 | = | 0.0% |
| Non-recurring operating income | 76A | €177 | €213 | +€35 | +19.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,304 | €18,304 | -€0 | 0.0% |
| Other operating charges | 640/8 | €6,118 | €12,039 | +€5,921 | +96.8% |
| Gross operating margin | 9900 | €36,883 | €40,938 | +€4,055 | +11.0% |
| Operating profit (loss) | 9901 | €12,461 | €10,594 | -€1,867 | -15.0% |
| Financial charges | 65/66B | €7,935 | €7,217 | -€718 | -9.1% |
| Recurring financial charges | 65 | €7,935 | €7,217 | -€718 | -9.1% |
| Profit (loss) for the period before taxes | 9903 | €4,526 | €3,377 | -€1,148 | -25.4% |
| Profit (loss) for the period | 9904 | €4,526 | €3,377 | -€1,148 | -25.4% |
| Profit (loss) for the period to be appropriated | 9905 | €4,526 | €3,377 | -€1,148 | -25.4% |
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 29 September 2026 via checked.be.