FIANDACA 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.
FIANDACA IMMO
Largest movements
- Cash -€36,422
down €36,422 (-50.1%), from €72,754 to €36,332
mainly Receivables within one year (-€28,066) and Net result for the year (-€10,924)
- Receivables within one year +€28,066
up €28,066 (+36.8%), from €76,359 to €104,426
- Tangible fixed assets -€9,308
down €9,308 (-6.5%), from €144,298 to €134,990
of which Land and buildings: -€7,200
- Profit (loss) carried forward -€10,924
down €10,924 (-10.6%), from -€103,027 to -€113,951
- Debts after one year -€6,861
down €6,861 (-65.4%), from €10,484 to €3,623
- Gross operating margin -€3,852
down €3,852 (-70.0%), from €5,501 to €1,650
- Other operating charges -€1,048
down €1,048 (-32.3%), from €3,243 to €2,195
- Financial charges -€661
down €661 (-38.2%), from €1,732 to €1,071
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 | €321,926 | €304,263 | -€17,663 | -5.5% |
| Fixed assets | 21/28 | €144,298 | €134,990 | -€9,308 | -6.5% |
| Tangible fixed assets | 22/27 | €144,298 | €134,990 | -€9,308 | -6.5% |
| Land and buildings | 22 | €138,411 | €131,211 | -€7,200 | -5.2% |
| Plant, machinery and equipment | 23 | €5,888 | €3,779 | -€2,108 | -35.8% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €177,628 | €169,273 | -€8,355 | -4.7% |
| Amounts receivable within one year | 40/41 | €76,359 | €104,426 | +€28,066 | +36.8% |
| Other amounts receivable | 41 | €76,359 | €104,426 | +€28,066 | +36.8% |
| Cash at bank and in hand | 54/58 | €72,754 | €36,332 | -€36,422 | -50.1% |
| Deferred charges and accrued income | 490/1 | €28,515 | €28,515 | = | 0.0% |
| Total equity and liabilities | 10/49 | €321,926 | €304,263 | -€17,663 | -5.5% |
| Equity | 10/15 | €302,553 | €291,629 | -€10,924 | -3.6% |
| Contributions | 10/11 | €405,580 | €405,580 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€103,027 | -€113,951 | -€10,924 | -10.6% |
| Amounts payable | 17/49 | €19,373 | €12,634 | -€6,739 | -34.8% |
| Amounts payable after more than one year | 17 | €10,484 | €3,623 | -€6,861 | -65.4% |
| Financial debts | 170/4 | €10,484 | €3,623 | -€6,861 | -65.4% |
| Amounts payable within one year | 42/48 | €8,889 | €9,010 | +€122 | +1.4% |
| Current portion of amounts payable after more than one year | 42 | €8,505 | €8,989 | +€485 | +5.7% |
| Trade debts | 44 | €363 | - | -€363 | |
| Suppliers | 440/4 | €363 | - | -€363 | |
| Taxes, remuneration and social security | 45 | €21 | €21 | = | 0.0% |
| Taxes | 450/3 | €21 | €21 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,339 | €9,308 | -€31 | -0.3% |
| Other operating charges | 640/8 | €3,243 | €2,195 | -€1,048 | -32.3% |
| Gross operating margin | 9900 | €5,501 | €1,650 | -€3,852 | -70.0% |
| Operating profit (loss) | 9901 | -€7,081 | -€9,853 | -€2,772 | -39.2% |
| Financial charges | 65/66B | €1,732 | €1,071 | -€661 | -38.2% |
| Recurring financial charges | 65 | €1,732 | €1,071 | -€661 | -38.2% |
| Profit (loss) for the period before taxes | 9903 | -€8,813 | -€10,924 | -€2,111 | -24.0% |
| Profit (loss) for the period | 9904 | -€8,813 | -€10,924 | -€2,111 | -24.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,813 | -€10,924 | -€2,111 | -24.0% |
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 5 October 2026 via checked.be.