AUPa IMMO: 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.
AUPa IMMO
Largest movements
- Tangible fixed assets -€8,717
down €8,717 (-3.3%), from €265,179 to €256,462
- Debts after one year -€18,246
down €18,246 (-8.9%), from €205,708 to €187,462
- Profit (loss) carried forward +€11,113
up €11,113 (+38.7%), from €28,692 to €39,805
- Tax, wage and social debts -€3,597
down €3,597 (-100%), from €3,597 to €0
- Financial charges -€326
down €326 (-7.4%), from €4,389 to €4,063
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 | €270,092 | €259,902 | -€10,189 | -3.8% |
| Fixed assets | 21/28 | €265,179 | €256,462 | -€8,717 | -3.3% |
| Tangible fixed assets | 22/27 | €265,179 | €256,462 | -€8,717 | -3.3% |
| Land and buildings | 22 | €265,179 | €256,462 | -€8,717 | -3.3% |
| Current assets | 29/58 | €4,913 | €3,441 | -€1,472 | -30.0% |
| Amounts receivable within one year | 40/41 | - | €46 | +€46 | |
| Other amounts receivable | 41 | - | €46 | +€46 | |
| Cash at bank and in hand | 54/58 | €4,913 | €3,395 | -€1,518 | -30.9% |
| Total equity and liabilities | 10/49 | €270,092 | €259,902 | -€10,189 | -3.8% |
| Equity | 10/15 | €41,807 | €52,920 | +€11,113 | +26.6% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €615 | €615 | = | 0.0% |
| Distributable reserves | 133 | €615 | €615 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,692 | €39,805 | +€11,113 | +38.7% |
| Amounts payable | 17/49 | €228,284 | €206,982 | -€21,302 | -9.3% |
| Amounts payable after more than one year | 17 | €205,708 | €187,462 | -€18,246 | -8.9% |
| Financial debts | 170/4 | €205,708 | €187,462 | -€18,246 | -8.9% |
| Amounts payable within one year | 42/48 | €22,576 | €19,520 | -€3,056 | -13.5% |
| Current portion of amounts payable after more than one year | 42 | €17,914 | €18,246 | +€332 | +1.9% |
| Trade debts | 44 | €191 | €400 | +€209 | +110% |
| Suppliers | 440/4 | €191 | €400 | +€209 | +110% |
| Taxes, remuneration and social security | 45 | €3,597 | €0 | -€3,597 | -100% |
| Taxes | 450/3 | €3,597 | €0 | -€3,597 | -100% |
| Other amounts payable | 47/48 | €875 | €875 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,717 | €8,717 | = | 0.0% |
| Other operating charges | 640/8 | €578 | €593 | +€15 | +2.7% |
| Gross operating margin | 9900 | €28,076 | €28,190 | +€114 | +0.4% |
| Operating profit (loss) | 9901 | €18,781 | €18,880 | +€98 | +0.5% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €4,389 | €4,063 | -€326 | -7.4% |
| Recurring financial charges | 65 | €4,389 | €4,063 | -€326 | -7.4% |
| Profit (loss) for the period before taxes | 9903 | €14,392 | €14,817 | +€424 | +2.9% |
| Income taxes | 67/77 | €3,598 | €3,704 | +€106 | +2.9% |
| Profit (loss) for the period | 9904 | €10,794 | €11,113 | +€318 | +2.9% |
| Profit (loss) for the period to be appropriated | 9905 | €10,794 | €11,113 | +€318 | +2.9% |
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 20 October 2026 via checked.be.