FDIR Immo: 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.
FDIR Immo
Largest movements
- Tangible fixed assets -€53,969
down €53,969 (-3.8%), from €1.4m to €1.4m
of which Land and buildings: -€40,726
- Cash +€28,510
up €28,510 (+15.1%), from €188,546 to €217,056
mainly Depreciation (+€74,202) and Receivables within one year (+€14,101)
- Reserves -€28,125
down €28,125 (-1.9%), from €1.5m to €1.4m
of which Tax-exempt reserves: -€28,125
- Depreciation -€9,450
down €9,450 (-11.3%), from €83,653 to €74,202
- Other operating charges +€1,288
up €1,288 (+15.9%), from €8,095 to €9,383
- Gross operating margin -€1,278
down €1,278 (-2.2%), from €59,000 to €57,722
- Write-downs -€1,188
no longer reported in 2024 (was €1,188)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,652,042 | €1,611,330 | -€40,712 | -2.5% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €1,436,128 | €1,382,158 | -€53,969 | -3.8% |
| Tangible fixed assets | 22/27 | €1,436,003 | €1,382,033 | -€53,969 | -3.8% |
| Land and buildings | 22 | €1,261,887 | €1,221,162 | -€40,726 | -3.2% |
| Plant, machinery and equipment | 23 | €174,115 | €160,872 | -€13,243 | -7.6% |
| Financial fixed assets | 28 | €125 | €125 | = | 0.0% |
| Current assets | 29/58 | €215,914 | €229,171 | +€13,257 | +6.1% |
| Amounts receivable within one year | 40/41 | €24,660 | €10,559 | -€14,101 | -57.2% |
| Trade receivables | 40 | €1,988 | €1,058 | -€930 | -46.8% |
| Other amounts receivable | 41 | €22,673 | €9,502 | -€13,171 | -58.1% |
| Cash at bank and in hand | 54/58 | €188,546 | €217,056 | +€28,510 | +15.1% |
| Deferred charges and accrued income | 490/1 | €2,708 | €1,556 | -€1,152 | -42.5% |
| Total equity and liabilities | 10/49 | €1,652,042 | €1,611,330 | -€40,712 | -2.5% |
| Equity | 10/15 | €1,387,159 | €1,352,659 | -€34,500 | -2.5% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | €1,455,038 | €1,426,913 | -€28,125 | -1.9% |
| Tax-exempt reserves | 132 | €777,638 | €749,513 | -€28,125 | -3.6% |
| Distributable reserves | 133 | €677,401 | €677,401 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€127,879 | -€134,255 | -€6,375 | -5.0% |
| Provisions and deferred taxes | 16 | €259,212 | €249,837 | -€9,375 | -3.6% |
| Deferred taxes | 168 | €259,212 | €249,837 | -€9,375 | -3.6% |
| Amounts payable | 17/49 | €5,670 | €8,833 | +€3,163 | +55.8% |
| Amounts payable within one year | 42/48 | €5,070 | €8,233 | +€3,163 | +62.4% |
| Financial debts | 43 | - | €33 | +€33 | |
| Credit institutions | 430/8 | - | €33 | +€33 | |
| Trade debts | 44 | €1,954 | €1,154 | -€801 | -41.0% |
| Suppliers | 440/4 | €1,954 | €1,154 | -€801 | -41.0% |
| Taxes, remuneration and social security | 45 | €2,371 | €7,047 | +€4,676 | +197.2% |
| Taxes | 450/3 | - | €236 | +€236 | |
| Remuneration and social security | 454/9 | €2,371 | €6,811 | +€4,440 | +187.3% |
| Other amounts payable | 47/48 | €745 | - | -€745 | |
| Accrued charges and deferred income | 492/3 | €600 | €600 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €17,739 | €17,304 | -€435 | -2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €83,653 | €74,202 | -€9,450 | -11.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,188 | - | -€1,188 | |
| Other operating charges | 640/8 | €8,095 | €9,383 | +€1,288 | +15.9% |
| Non-recurring operating charges | 66A | €4,767 | - | -€4,767 | |
| Gross operating margin | 9900 | €59,000 | €57,722 | -€1,278 | -2.2% |
| Operating profit (loss) | 9901 | -€56,441 | -€43,168 | +€13,273 | +23.5% |
| Financial income | 75/76B | €0 | €166 | +€165 | +82685.0% |
| Recurring financial income | 75 | €0 | €166 | +€165 | +82685.0% |
| Financial charges | 65/66B | €446 | €824 | +€377 | +84.6% |
| Recurring financial charges | 65 | €446 | €824 | +€377 | +84.6% |
| Profit (loss) for the period before taxes | 9903 | -€56,887 | -€43,826 | +€13,061 | +23.0% |
| Transfer from deferred taxes | 780 | €9,375 | €9,375 | = | 0.0% |
| Income taxes | 67/77 | - | €50 | +€50 | |
| Profit (loss) for the period | 9904 | -€47,512 | -€34,500 | +€13,011 | +27.4% |
| Transfer from tax-exempt reserves | 789 | €28,125 | €28,125 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,387 | -€6,375 | +€13,011 | +67.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.