IMMO FRAUSSEN: 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 FRAUSSEN
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts +€38,631
up €38,631 (+7.5%), from €517,232 to €555,862
- Profit (loss) carried forward -€31,876
down €31,876 (-60.4%), from -€52,772 to -€84,648
- Debts after one year -€27,307
down €27,307 (-61.6%), from €44,328 to €17,021
- Purchases and services +€11,073
new in 2025: €11,073
- Gross operating margin +€6,171
up €6,171 (+54.9%), from -€11,244 to -€5,073
- Turnover +€6,000
new in 2025: €6,000
- Depreciation -€2,359
down €2,359 (-15.6%), from €15,112 to €12,753
- Other operating charges +€716
up €716 (+5.8%), from €12,303 to €13,018
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 | €1,345,742 | €1,325,787 | -€19,955 | -1.5% |
| Fixed assets | 21/28 | €1,336,257 | €1,323,504 | -€12,753 | -1.0% |
| Tangible fixed assets | 22/27 | €1,336,007 | €1,323,254 | -€12,753 | -1.0% |
| Land and buildings | 22 | €1,336,007 | €1,323,254 | -€12,753 | -1.0% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €9,485 | €2,283 | -€7,202 | -75.9% |
| Cash at bank and in hand | 54/58 | €6,753 | €908 | -€5,845 | -86.6% |
| Deferred charges and accrued income | 490/1 | €2,732 | €1,375 | -€1,357 | -49.7% |
| Total equity and liabilities | 10/49 | €1,345,742 | €1,325,787 | -€19,955 | -1.5% |
| Equity | 10/15 | €756,839 | €724,963 | -€31,876 | -4.2% |
| Contributions | 10/11 | €475,000 | €475,000 | = | 0.0% |
| Reserves | 13 | €334,611 | €334,611 | = | 0.0% |
| Distributable reserves | 133 | €334,611 | €334,611 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€52,772 | -€84,648 | -€31,876 | -60.4% |
| Amounts payable | 17/49 | €588,903 | €600,824 | +€11,921 | +2.0% |
| Amounts payable after more than one year | 17 | €44,328 | €17,021 | -€27,307 | -61.6% |
| Financial debts | 170/4 | €44,328 | €17,021 | -€27,307 | -61.6% |
| Amounts payable within one year | 42/48 | €544,576 | €583,803 | +€39,228 | +7.2% |
| Current portion of amounts payable after more than one year | 42 | €26,854 | €27,307 | +€453 | +1.7% |
| Trade debts | 44 | €490 | €634 | +€144 | +29.4% |
| Suppliers | 440/4 | €490 | €634 | +€144 | +29.4% |
| Other amounts payable | 47/48 | €517,232 | €555,862 | +€38,631 | +7.5% |
| Turnover | 70 | - | €6,000 | +€6,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €11,073 | +€11,073 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,112 | €12,753 | -€2,359 | -15.6% |
| Other operating charges | 640/8 | €12,303 | €13,018 | +€716 | +5.8% |
| Gross operating margin | 9900 | -€11,244 | -€5,073 | +€6,171 | +54.9% |
| Operating profit (loss) | 9901 | -€38,658 | -€30,844 | +€7,814 | +20.2% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €1,535 | €1,031 | -€503 | -32.8% |
| Recurring financial charges | 65 | €1,535 | €1,031 | -€503 | -32.8% |
| Profit (loss) for the period before taxes | 9903 | -€40,191 | -€31,876 | +€8,315 | +20.7% |
| Profit (loss) for the period | 9904 | -€40,191 | -€31,876 | +€8,315 | +20.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€40,191 | -€31,876 | +€8,315 | +20.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.