FRATIMMO: 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.
FRATIMMO
Largest movements
- Stocks and contracts +€539,294
up €539,294 (+38.6%), from €1.4m to €1.9m
- Short-term financial debts +€715,262
up €715,262 (+251%), from €284,738 to €1.0m
- Trade debts -€73,996
down €73,996 (-44.6%), from €166,093 to €92,097
- Profit (loss) carried forward -€62,335
down €62,335 (-104%), from -€59,844 to -€122,179
- Other debts -€41,986
down €41,986 (-4.2%), from €1.0m to €959,567
- Financial charges +€30,750
up €30,750 (+1,056%), from €2,912 to €33,662
- Gross operating margin -€2,525
down €2,525 (-10.4%), from -€24,329 to -€26,854
- Other operating charges -€2,109
down €2,109 (-53.7%), from €3,928 to €1,819
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 | €1,403,331 | €1,941,795 | +€538,464 | +38.4% |
| Current assets | 29/58 | €1,403,331 | €1,941,795 | +€538,464 | +38.4% |
| Stocks and contracts in progress | 3 | €1,397,268 | €1,936,562 | +€539,294 | +38.6% |
| Stocks | 30/36 | €1,397,268 | €1,936,562 | +€539,294 | +38.6% |
| Amounts receivable within one year | 40/41 | €3,398 | €4,345 | +€947 | +27.9% |
| Other amounts receivable | 41 | €3,398 | €4,345 | +€947 | +27.9% |
| Cash at bank and in hand | 54/58 | €2,039 | €5 | -€2,033 | -99.7% |
| Deferred charges and accrued income | 490/1 | €626 | €883 | +€257 | +41.0% |
| Total equity and liabilities | 10/49 | €1,403,331 | €1,941,795 | +€538,464 | +38.4% |
| Equity | 10/15 | -€49,844 | -€112,179 | -€62,335 | -125% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€59,844 | -€122,179 | -€62,335 | -104% |
| Amounts payable | 17/49 | €1,453,175 | €2,053,975 | +€600,799 | +41.3% |
| Amounts payable within one year | 42/48 | €1,452,383 | €2,051,664 | +€599,281 | +41.3% |
| Financial debts | 43 | €284,738 | €1,000,000 | +€715,262 | +251% |
| Other loans | 439 | €284,738 | €1,000,000 | +€715,262 | +251% |
| Trade debts | 44 | €166,093 | €92,097 | -€73,996 | -44.6% |
| Suppliers | 440/4 | €166,093 | €92,097 | -€73,996 | -44.6% |
| Other amounts payable | 47/48 | €1,001,553 | €959,567 | -€41,986 | -4.2% |
| Accrued charges and deferred income | 492/3 | €792 | €2,311 | +€1,519 | +192% |
| Other operating charges | 640/8 | €3,928 | €1,819 | -€2,109 | -53.7% |
| Gross operating margin | 9900 | -€24,329 | -€26,854 | -€2,525 | -10.4% |
| Operating profit (loss) | 9901 | -€28,257 | -€28,673 | -€416 | -1.5% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €2,912 | €33,662 | +€30,750 | +1,056% |
| Recurring financial charges | 65 | €2,912 | €33,662 | +€30,750 | +1,056% |
| Profit (loss) for the period before taxes | 9903 | -€31,169 | -€62,335 | -€31,166 | -100.0% |
| Profit (loss) for the period | 9904 | -€31,169 | -€62,335 | -€31,166 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€31,169 | -€62,335 | -€31,166 | -100.0% |
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 19 October 2026 via checked.be.