IMMO - FAGNES: 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.
IMMO - FAGNES
Largest movements
- Cash +€23,466
up €23,466 (+37.6%), from €62,395 to €85,861
mainly Depreciation (+€36,332) and Other debts (+€16,063)
- Tangible fixed assets -€8,260
down €8,260 (-1.1%), from €730,444 to €722,184
of which Land and buildings: -€4,783
- Other debts +€16,063
up €16,063 (+54.7%), from €29,375 to €45,438
- Financial charges -€2,394
down €2,394 (-8.3%), from €28,701 to €26,307
- Gross operating margin +€2,232
up €2,232 (+3.6%), from €62,140 to €64,373
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 | €806,632 | €820,822 | +€14,190 | +1.8% |
| Fixed assets | 21/28 | €730,444 | €722,184 | -€8,260 | -1.1% |
| Tangible fixed assets | 22/27 | €730,444 | €722,184 | -€8,260 | -1.1% |
| Land and buildings | 22 | €719,892 | €715,110 | -€4,783 | -0.7% |
| Plant, machinery and equipment | 23 | €1,320 | €871 | -€449 | -34.0% |
| Furniture and vehicles | 24 | €9,231 | €6,203 | -€3,028 | -32.8% |
| Current assets | 29/58 | €76,188 | €98,638 | +€22,450 | +29.5% |
| Amounts receivable within one year | 40/41 | €12,587 | €11,514 | -€1,073 | -8.5% |
| Other amounts receivable | 41 | €12,587 | €11,514 | -€1,073 | -8.5% |
| Cash at bank and in hand | 54/58 | €62,395 | €85,861 | +€23,466 | +37.6% |
| Deferred charges and accrued income | 490/1 | €1,205 | €1,263 | +€57 | +4.8% |
| Total equity and liabilities | 10/49 | €806,632 | €820,822 | +€14,190 | +1.8% |
| Equity | 10/15 | €259,825 | €254,416 | -€5,408 | -2.1% |
| Contributions | 10/11 | €275,000 | €275,000 | = | 0.0% |
| Contributions outside capital | 11 | €275,000 | €275,000 | = | 0.0% |
| Other | 1109/19 | €275,000 | €275,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,175 | -€20,584 | -€5,408 | -35.6% |
| Amounts payable | 17/49 | €546,807 | €566,405 | +€19,598 | +3.6% |
| Amounts payable after more than one year | 17 | €512,030 | €512,030 | = | 0.0% |
| Other amounts payable | 178/9 | €512,030 | €512,030 | = | 0.0% |
| Amounts payable within one year | 42/48 | €34,342 | €53,827 | +€19,485 | +56.7% |
| Trade debts | 44 | €4,967 | €8,389 | +€3,423 | +68.9% |
| Suppliers | 440/4 | €4,967 | €8,389 | +€3,423 | +68.9% |
| Other amounts payable | 47/48 | €29,375 | €45,438 | +€16,063 | +54.7% |
| Accrued charges and deferred income | 492/3 | €435 | €549 | +€113 | +26.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,843 | €36,332 | -€511 | -1.4% |
| Other operating charges | 640/8 | €7,696 | €7,142 | -€554 | -7.2% |
| Gross operating margin | 9900 | €62,140 | €64,373 | +€2,232 | +3.6% |
| Operating profit (loss) | 9901 | €17,601 | €20,899 | +€3,297 | +18.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €28,701 | €26,307 | -€2,394 | -8.3% |
| Recurring financial charges | 65 | €28,701 | €26,307 | -€2,394 | -8.3% |
| Profit (loss) for the period before taxes | 9903 | -€11,099 | -€5,408 | +€5,691 | +51.3% |
| Profit (loss) for the period | 9904 | -€11,099 | -€5,408 | +€5,691 | +51.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,099 | -€5,408 | +€5,691 | +51.3% |
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 18 October 2026 via checked.be.