IMMO HAUFROID: 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 HAUFROID
Largest movements
- Tangible fixed assets -€18,796
down €18,796 (-12.0%), from €156,100 to €137,304
of which Land and buildings: -€14,175
- Cash +€14,496
up €14,496 (+130%), from €11,188 to €25,684
mainly Depreciation (+€22,116) and Other debts (+€15,542)
- Accrued charges and deferred income -€18,000
down €18,000 (-76.6%), from €23,500 to €5,500
- Other debts +€15,542
up €15,542 (+26.6%), from €58,479 to €74,021
- Tax, wage and social debts +€3,182
up €3,182 (+111%), from €2,877 to €6,059
- Provisions -€3,039
down €3,039 (-90.0%), from €3,378 to €339
- Gross operating margin +€5,350
up €5,350 (+33.7%), from €15,874 to €21,224
- Depreciation +€3,073
up €3,073 (+16.1%), from €19,043 to €22,116
- Other operating charges +€766
up €766 (+29.8%), from €2,574 to €3,340
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 | €210,900 | €205,587 | -€5,313 | -2.5% |
| Fixed assets | 21/28 | €156,100 | €137,304 | -€18,796 | -12.0% |
| Tangible fixed assets | 22/27 | €156,100 | €137,304 | -€18,796 | -12.0% |
| Land and buildings | 22 | €73,986 | €59,811 | -€14,175 | -19.2% |
| Plant, machinery and equipment | 23 | €67,643 | €63,022 | -€4,621 | -6.8% |
| Furniture and vehicles | 24 | €14,471 | €14,471 | = | 0.0% |
| Current assets | 29/58 | €54,800 | €68,282 | +€13,483 | +24.6% |
| Amounts receivable within one year | 40/41 | €24,262 | €23,232 | -€1,030 | -4.2% |
| Trade receivables | 40 | €8,719 | €7,969 | -€750 | -8.6% |
| Other amounts receivable | 41 | €15,543 | €15,263 | -€280 | -1.8% |
| Current investments | 50/53 | €18,339 | €18,339 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €11,188 | €25,684 | +€14,496 | +130% |
| Deferred charges and accrued income | 490/1 | €1,011 | €1,028 | +€17 | +1.7% |
| Total equity and liabilities | 10/49 | €210,900 | €205,587 | -€5,313 | -2.5% |
| Equity | 10/15 | €119,075 | €118,111 | -€964 | -0.8% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €100,525 | €99,561 | -€964 | -1.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €42,276 | €35,042 | -€7,234 | -17.1% |
| Distributable reserves | 133 | €56,390 | €62,660 | +€6,270 | +11.1% |
| Provisions and deferred taxes | 16 | €3,378 | €339 | -€3,039 | -90.0% |
| Deferred taxes | 168 | €3,378 | €339 | -€3,039 | -90.0% |
| Amounts payable | 17/49 | €88,447 | €87,137 | -€1,310 | -1.5% |
| Amounts payable within one year | 42/48 | €64,947 | €81,637 | +€16,690 | +25.7% |
| Trade debts | 44 | €3,591 | €1,557 | -€2,034 | -56.6% |
| Suppliers | 440/4 | €3,591 | €1,557 | -€2,034 | -56.6% |
| Taxes, remuneration and social security | 45 | €2,877 | €6,059 | +€3,182 | +111% |
| Taxes | 450/3 | €2,877 | €6,059 | +€3,182 | +111% |
| Other amounts payable | 47/48 | €58,479 | €74,021 | +€15,542 | +26.6% |
| Accrued charges and deferred income | 492/3 | €23,500 | €5,500 | -€18,000 | -76.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,043 | €22,116 | +€3,073 | +16.1% |
| Other operating charges | 640/8 | €2,574 | €3,340 | +€766 | +29.8% |
| Gross operating margin | 9900 | €15,874 | €21,224 | +€5,350 | +33.7% |
| Operating profit (loss) | 9901 | -€5,743 | -€4,232 | +€1,511 | +26.3% |
| Financial income | 75/76B | €1,291 | €1,090 | -€201 | -15.5% |
| Recurring financial income | 75 | €1,291 | €1,090 | -€201 | -15.5% |
| Financial charges | 65/66B | €350 | €234 | -€116 | -33.1% |
| Recurring financial charges | 65 | €288 | €234 | -€54 | -18.9% |
| Non-recurring financial charges | 66B | €61 | - | -€61 | |
| Profit (loss) for the period before taxes | 9903 | -€4,802 | -€3,376 | +€1,426 | +29.7% |
| Transfer from deferred taxes | 780 | €3,039 | €3,039 | = | 0.0% |
| Income taxes | 67/77 | €497 | €627 | +€130 | +26.1% |
| Profit (loss) for the period | 9904 | -€2,260 | -€964 | +€1,296 | +57.3% |
| Transfer from tax-exempt reserves | 789 | €7,234 | €7,234 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,974 | €6,270 | +€1,296 | +26.1% |
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 15 October 2026 via checked.be.