FRIMPEX 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.
FRIMPEX IMMO
Largest movements
- Cash -€238,104
down €238,104 (-85.3%), from €279,264 to €41,160
- Current investments +€150,000
new in 2025: €150,000
- Tax, wage and social debts -€79,589
down €79,589 (-99.9%), from €79,686 to €97
- Gross operating margin -€238,448
down €238,448 (-95.1%), from €250,715 to €12,267
- Taxes -€78,296
down €78,296 (-99.2%), from €78,896 to €600
- Financial income +€3,723
new in 2025: €3,723
- Financial charges -€2,519
down €2,519 (-94.1%), from €2,677 to €159
From the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €465,549 | €377,132 | -€88,417 | -19.0% |
| Fixed assets | 21/28 | €186,285 | €182,844 | -€3,441 | -1.8% |
| Tangible fixed assets | 22/27 | €186,285 | €182,844 | -€3,441 | -1.8% |
| Land and buildings | 22 | €186,285 | €165,971 | -€20,314 | -10.9% |
| Plant, machinery and equipment | 23 | - | €16,873 | +€16,873 | |
| Furniture and vehicles | 24 | - | €0 | = | |
| Current assets | 29/58 | €279,264 | €194,288 | -€84,976 | -30.4% |
| Amounts receivable within one year | 40/41 | - | €2,816 | +€2,816 | |
| Other amounts receivable | 41 | - | €2,816 | +€2,816 | |
| Current investments | 50/53 | - | €150,000 | +€150,000 | |
| Cash at bank and in hand | 54/58 | €279,264 | €41,160 | -€238,104 | -85.3% |
| Deferred charges and accrued income | 490/1 | - | €311 | +€311 | |
| Total equity and liabilities | 10/49 | €465,549 | €377,132 | -€88,417 | -19.0% |
| Equity | 10/15 | €380,174 | €372,667 | -€7,507 | -2.0% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €318,201 | €315,216 | -€2,984 | -0.9% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,197 | €6,197 | = | 0.0% |
| Tax-exempt reserves | 132 | €16,102 | €13,118 | -€2,984 | -18.5% |
| Distributable reserves | 133 | €295,901 | €295,901 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€4,523 | -€4,523 | |
| Provisions and deferred taxes | 16 | €5,362 | €4,368 | -€994 | -18.5% |
| Deferred taxes | 168 | €5,362 | €4,368 | -€994 | -18.5% |
| Amounts payable | 17/49 | €80,013 | €97 | -€79,916 | -99.9% |
| Amounts payable within one year | 42/48 | €80,013 | €97 | -€79,916 | -99.9% |
| Taxes, remuneration and social security | 45 | €79,686 | €97 | -€79,589 | -99.9% |
| Taxes | 450/3 | €79,686 | €97 | -€79,589 | -99.9% |
| Other amounts payable | 47/48 | €327 | €0 | -€327 | -100.0% |
| Non-recurring operating income | 76A | €234,555 | - | -€234,555 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,157 | €11,579 | +€1,422 | +14.0% |
| Other operating charges | 640/8 | €3,397 | €2,384 | -€1,013 | -29.8% |
| Gross operating margin | 9900 | €250,715 | €12,267 | -€238,448 | -95.1% |
| Operating profit (loss) | 9901 | €237,162 | -€1,696 | -€238,857 | |
| Financial income | 75/76B | - | €3,723 | +€3,723 | |
| Recurring financial income | 75 | - | €3,723 | +€3,723 | |
| Financial charges | 65/66B | €2,677 | €159 | -€2,519 | -94.1% |
| Recurring financial charges | 65 | €2,677 | €159 | -€2,519 | -94.1% |
| Profit (loss) for the period before taxes | 9903 | €234,484 | €1,868 | -€232,616 | -99.2% |
| Transfer from deferred taxes | 780 | €497 | €497 | = | 0.0% |
| Income taxes | 67/77 | €78,896 | €600 | -€78,296 | -99.2% |
| Profit (loss) for the period | 9904 | €156,085 | €1,765 | -€154,320 | -98.9% |
| Transfer from tax-exempt reserves | 789 | €1,492 | €1,492 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €157,577 | €3,257 | -€154,320 | -97.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2023 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.