FRA.PROMO-IMMO: 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.
FRA.PROMO-IMMO
Largest movements
- Stocks and contracts +€71,372
up €71,372 (+64.9%), from €110,000 to €181,372
- Cash +€39,464
up €39,464 (+2,021%), from €1,953 to €41,417
mainly Debts after one year (+€110,000) and Other debts (+€13,525)
- Debts after one year +€110,000
up €110,000 (+100%), from €110,000 to €220,000
- Other debts +€13,525
up €13,525 (+41.9%), from €32,315 to €45,840
- Profit (loss) carried forward -€11,973
down €11,973 (-24.9%), from -€48,049 to -€60,022
- Other operating charges -€13,214
down €13,214 (-94.9%), from €13,925 to €711
- Gross operating margin +€3,604
up €3,604 (+57.7%), from -€6,248 to -€2,644
- Financial charges +€1,899
up €1,899 (+26.8%), from €7,090 to €8,989
- Financial income -€750
down €750 (-80.9%), from €927 to €178
- Taxes -€193
new in 2025: -€193
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 | €113,834 | €225,455 | +€111,621 | +98.1% |
| Current assets | 29/58 | €113,834 | €225,455 | +€111,621 | +98.1% |
| Stocks and contracts in progress | 3 | €110,000 | €181,372 | +€71,372 | +64.9% |
| Stocks | 30/36 | €110,000 | €181,372 | +€71,372 | +64.9% |
| Amounts receivable within one year | 40/41 | €1,880 | €2,504 | +€624 | +33.2% |
| Other amounts receivable | 41 | €1,880 | €2,504 | +€624 | +33.2% |
| Cash at bank and in hand | 54/58 | €1,953 | €41,417 | +€39,464 | +2,021% |
| Deferred charges and accrued income | 490/1 | - | €161 | +€161 | |
| Total equity and liabilities | 10/49 | €113,834 | €225,455 | +€111,621 | +98.1% |
| Equity | 10/15 | -€29,449 | -€41,422 | -€11,973 | -40.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,049 | -€60,022 | -€11,973 | -24.9% |
| Amounts payable | 17/49 | €143,283 | €266,877 | +€123,594 | +86.3% |
| Amounts payable after more than one year | 17 | €110,000 | €220,000 | +€110,000 | +100% |
| Financial debts | 170/4 | €110,000 | €220,000 | +€110,000 | +100% |
| Amounts payable within one year | 42/48 | €33,283 | €46,877 | +€13,594 | +40.8% |
| Trade debts | 44 | €968 | €1,037 | +€69 | +7.1% |
| Suppliers | 440/4 | €968 | €1,037 | +€69 | +7.1% |
| Other amounts payable | 47/48 | €32,315 | €45,840 | +€13,525 | +41.9% |
| Other operating charges | 640/8 | €13,925 | €711 | -€13,214 | -94.9% |
| Gross operating margin | 9900 | -€6,248 | -€2,644 | +€3,604 | +57.7% |
| Operating profit (loss) | 9901 | -€20,173 | -€3,354 | +€16,818 | +83.4% |
| Financial income | 75/76B | €927 | €178 | -€750 | -80.9% |
| Recurring financial income | 75 | €927 | €178 | -€750 | -80.9% |
| Financial charges | 65/66B | €7,090 | €8,989 | +€1,899 | +26.8% |
| Recurring financial charges | 65 | €7,090 | €8,989 | +€1,899 | +26.8% |
| Profit (loss) for the period before taxes | 9903 | -€26,335 | -€12,166 | +€14,170 | +53.8% |
| Income taxes | 67/77 | - | -€193 | -€193 | |
| Profit (loss) for the period | 9904 | -€26,335 | -€11,973 | +€14,362 | +54.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,335 | -€11,973 | +€14,362 | +54.5% |
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 31 October 2026 via checked.be.