FR BUILDING: 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.
FR BUILDING
Largest movements
- Receivables within one year +€44,037
up €44,037 (+1,968%), from €2,238 to €46,275
of which Other amounts receivable: +€44,146
- Tangible fixed assets -€16,686
down €16,686 (-27.7%), from €60,251 to €43,565
of which Land and buildings: -€14,644
- Cash +€1,442
up €1,442 (+211%), from €684 to €2,125
mainly Depreciation (+€16,686) and Net result for the year (+€14,558)
- Deferred charges and accrued income +€1,229
new in 2025: €1,229
- Reserves +€14,558
up €14,558 (+27.4%), from €53,107 to €67,665
- Trade debts +€14,520
up €14,520 (+23,419%), from €62 to €14,582
- Gross operating margin +€1,944
up €1,944 (+4.4%), from €43,934 to €45,878
- Taxes +€1,338
up €1,338 (+24.0%), from €5,579 to €6,917
- Financial income +€1,229
new in 2025: €1,229
- Depreciation -€1,075
down €1,075 (-6.1%), from €17,761 to €16,686
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 | €63,172 | €93,194 | +€30,022 | +47.5% |
| Fixed assets | 21/28 | €60,251 | €43,565 | -€16,686 | -27.7% |
| Tangible fixed assets | 22/27 | €60,251 | €43,565 | -€16,686 | -27.7% |
| Land and buildings | 22 | €52,794 | €38,150 | -€14,644 | -27.7% |
| Plant, machinery and equipment | 23 | €1,501 | €0 | -€1,501 | -100% |
| Furniture and vehicles | 24 | €5,956 | €5,415 | -€541 | -9.1% |
| Current assets | 29/58 | €2,921 | €49,630 | +€46,708 | +1,599% |
| Amounts receivable within one year | 40/41 | €2,238 | €46,275 | +€44,037 | +1,968% |
| Trade receivables | 40 | €109 | - | -€109 | |
| Other amounts receivable | 41 | €2,129 | €46,275 | +€44,146 | +2,074% |
| Cash at bank and in hand | 54/58 | €684 | €2,125 | +€1,442 | +211% |
| Deferred charges and accrued income | 490/1 | - | €1,229 | +€1,229 | |
| Total equity and liabilities | 10/49 | €63,172 | €93,194 | +€30,022 | +47.5% |
| Equity | 10/15 | €60,015 | €74,572 | +€14,558 | +24.3% |
| Contributions | 10/11 | €6,907 | €6,907 | = | 0.0% |
| Reserves | 13 | €53,107 | €67,665 | +€14,558 | +27.4% |
| Distributable reserves | 133 | €53,107 | €67,665 | +€14,558 | +27.4% |
| Amounts payable | 17/49 | €3,158 | €18,622 | +€15,464 | +490% |
| Amounts payable within one year | 42/48 | €1,712 | €17,149 | +€15,437 | +902% |
| Trade debts | 44 | €62 | €14,582 | +€14,520 | +23,419% |
| Suppliers | 440/4 | €62 | €14,582 | +€14,520 | +23,419% |
| Taxes, remuneration and social security | 45 | - | €917 | +€917 | |
| Taxes | 450/3 | - | €917 | +€917 | |
| Other amounts payable | 47/48 | €1,650 | €1,650 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,446 | €1,473 | +€28 | +1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,761 | €16,686 | -€1,075 | -6.1% |
| Other operating charges | 640/8 | €8,597 | €8,893 | +€296 | +3.4% |
| Gross operating margin | 9900 | €43,934 | €45,878 | +€1,944 | +4.4% |
| Operating profit (loss) | 9901 | €17,576 | €20,299 | +€2,723 | +15.5% |
| Financial income | 75/76B | - | €1,229 | +€1,229 | |
| Recurring financial income | 75 | - | €1,229 | +€1,229 | |
| Financial charges | 65/66B | €42 | €54 | +€12 | +27.7% |
| Recurring financial charges | 65 | €42 | €54 | +€12 | +27.7% |
| Profit (loss) for the period before taxes | 9903 | €17,534 | €21,474 | +€3,940 | +22.5% |
| Income taxes | 67/77 | €5,579 | €6,917 | +€1,338 | +24.0% |
| Profit (loss) for the period | 9904 | €11,955 | €14,558 | +€2,603 | +21.8% |
| Profit (loss) for the period to be appropriated | 9905 | €11,955 | €14,558 | +€2,603 | +21.8% |
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.