FREDIMMO: 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.
FREDIMMO
Largest movements
- Tangible fixed assets -€11,115
down €11,115 (-10.5%), from €106,262 to €95,147
of which Land and buildings: -€11,115
- Other debts -€8,590
down €8,590 (-6.2%), from €137,482 to €128,892
- Profit (loss) carried forward -€1,665
down €1,665 (-1.4%), from -€120,468 to -€122,133
- Depreciation -€1,738
down €1,738 (-13.5%), from €12,853 to €11,115
- Gross operating margin +€636
up €636 (+5.9%), from €10,814 to €11,450
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 | €106,929 | €96,566 | -€10,363 | -9.7% |
| Fixed assets | 21/28 | €106,262 | €95,147 | -€11,115 | -10.5% |
| Tangible fixed assets | 22/27 | €106,262 | €95,147 | -€11,115 | -10.5% |
| Land and buildings | 22 | €106,262 | €95,147 | -€11,115 | -10.5% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Current assets | 29/58 | €668 | €1,420 | +€752 | +112.6% |
| Cash at bank and in hand | 54/58 | €142 | €434 | +€292 | +205.2% |
| Deferred charges and accrued income | 490/1 | €526 | €986 | +€460 | +87.6% |
| Total equity and liabilities | 10/49 | €106,929 | €96,566 | -€10,363 | -9.7% |
| Equity | 10/15 | -€30,766 | -€32,431 | -€1,665 | -5.4% |
| Contributions | 10/11 | €76,000 | €76,000 | = | 0.0% |
| Capital | 10 | €76,000 | €76,000 | = | 0.0% |
| Issued capital | 100 | €76,000 | €76,000 | = | 0.0% |
| Reserves | 13 | €13,702 | €13,702 | = | 0.0% |
| Non-distributable reserves | 130/1 | €687 | €687 | = | 0.0% |
| Legal reserve | 130 | €687 | €687 | = | 0.0% |
| Distributable reserves | 133 | €13,015 | €13,015 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€120,468 | -€122,133 | -€1,665 | -1.4% |
| Amounts payable | 17/49 | €137,695 | €128,998 | -€8,698 | -6.3% |
| Amounts payable within one year | 42/48 | €137,608 | €128,908 | -€8,700 | -6.3% |
| Trade debts | 44 | €126 | €16 | -€110 | -87.3% |
| Suppliers | 440/4 | €126 | €16 | -€110 | -87.3% |
| Other amounts payable | 47/48 | €137,482 | €128,892 | -€8,590 | -6.2% |
| Accrued charges and deferred income | 492/3 | €88 | €89 | +€2 | +1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,853 | €11,115 | -€1,738 | -13.5% |
| Other operating charges | 640/8 | €1,905 | €1,961 | +€55 | +2.9% |
| Gross operating margin | 9900 | €10,814 | €11,450 | +€636 | +5.9% |
| Operating profit (loss) | 9901 | -€3,945 | -€1,626 | +€2,319 | +58.8% |
| Financial income | 75/76B | €0 | €0 | +€0 | +50.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +50.0% |
| Financial charges | 65/66B | €75 | €39 | -€36 | -47.7% |
| Recurring financial charges | 65 | €75 | €39 | -€36 | -47.7% |
| Profit (loss) for the period before taxes | 9903 | -€4,020 | -€1,665 | +€2,355 | +58.6% |
| Profit (loss) for the period | 9904 | -€4,020 | -€1,665 | +€2,355 | +58.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,020 | -€1,665 | +€2,355 | +58.6% |
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 6 October 2026 via checked.be.