BODY - 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.
BODY - IMMO
Largest movements
- Cash -€6,680
down €6,680 (-74.7%), from €8,939 to €2,259
mainly Investment in fixed assets (net) (-€10,889) and Other debts (-€8,776)
- Tangible fixed assets -€3,962
down €3,962 (-1.6%), from €241,055 to €237,093
of which Land and buildings: -€11,452
- Other debts -€8,776
down €8,776 (-8.6%), from €101,842 to €93,066
- Debts after one year -€3,810
down €3,810 (-4.1%), from €92,474 to €88,664
- Purchases and services +€20,612
new in 2025: €20,612
- Gross operating margin +€286
up €286 (+1.3%), from €22,645 to €22,931
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.
Cash bridge derived
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 | €250,299 | €239,657 | -€10,642 | -4.3% |
| Fixed assets | 21/28 | €241,360 | €237,398 | -€3,962 | -1.6% |
| Tangible fixed assets | 22/27 | €241,055 | €237,093 | -€3,962 | -1.6% |
| Land and buildings | 22 | €231,815 | €220,363 | -€11,452 | -4.9% |
| Furniture and vehicles | 24 | €9,240 | €16,730 | +€7,490 | +81.1% |
| Financial fixed assets | 28 | €305 | €305 | = | 0.0% |
| Current assets | 29/58 | €8,939 | €2,259 | -€6,680 | -74.7% |
| Cash at bank and in hand | 54/58 | €8,939 | €2,259 | -€6,680 | -74.7% |
| Total equity and liabilities | 10/49 | €250,299 | €239,657 | -€10,642 | -4.3% |
| Equity | 10/15 | €55,983 | €56,602 | +€619 | +1.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €21,016 | €20,061 | -€955 | -4.5% |
| Tax-exempt reserves | 132 | €21,016 | €20,061 | -€955 | -4.5% |
| Profit (loss) carried forward | 14 | -€27,033 | -€25,459 | +€1,574 | +5.8% |
| Amounts payable | 17/49 | €194,316 | €183,055 | -€11,261 | -5.8% |
| Amounts payable after more than one year | 17 | €92,474 | €88,664 | -€3,810 | -4.1% |
| Financial debts | 170/4 | €92,474 | €88,664 | -€3,810 | -4.1% |
| Amounts payable within one year | 42/48 | €101,842 | €93,066 | -€8,776 | -8.6% |
| Other amounts payable | 47/48 | €101,842 | €93,066 | -€8,776 | -8.6% |
| Accrued charges and deferred income | 492/3 | - | €1,325 | +€1,325 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €20,612 | +€20,612 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,728 | €14,851 | +€123 | +0.8% |
| Other operating charges | 640/8 | €3,947 | €3,905 | -€42 | -1.1% |
| Gross operating margin | 9900 | €22,645 | €22,931 | +€286 | +1.3% |
| Operating profit (loss) | 9901 | €3,970 | €4,175 | +€205 | +5.2% |
| Financial charges | 65/66B | €3,648 | €3,475 | -€173 | -4.7% |
| Recurring financial charges | 65 | €3,648 | €3,475 | -€173 | -4.7% |
| Profit (loss) for the period before taxes | 9903 | €322 | €700 | +€378 | +117.4% |
| Income taxes | 67/77 | €195 | €81 | -€114 | -58.5% |
| Profit (loss) for the period | 9904 | €127 | €619 | +€492 | +387.4% |
| Transfer from tax-exempt reserves | 789 | €955 | €955 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,082 | €1,574 | +€492 | +45.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.