CHU-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.
CHU-IMMO
Largest movements
- Financial fixed assets +€4.5m
new in 2025: €4.5m
- Receivables after one year +€995,607
new in 2025: €995,607
- Cash +€243,525
up €243,525 (+1,641%), from €14,844 to €258,369
mainly Debts after one year (+€5.8m) and Smaller working-capital items (+€9,669)
- Debts after one year +€5.8m
new in 2025: €5.8m
- Purchases and services +€7,346
up €7,346 (+76.5%), from €9,598 to €16,944
- Gross operating margin -€6,676
down €6,676 (-49.9%), from €13,392 to €6,716
- Taxes -€1,566
down €1,566 (-64.3%), from €2,435 to €870
- Turnover +€670
up €670 (+2.9%), from €22,990 to €23,660
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 | €2,147,256 | €7,909,246 | +€5.8m | +268% |
| Formation expenses | 20 | €1,337 | €535 | -€802 | -60.0% |
| Fixed assets | 21/28 | €2,056,000 | €6,556,000 | +€4.5m | +219% |
| Tangible fixed assets | 22/27 | €2,056,000 | €2,056,000 | = | 0.0% |
| Land and buildings | 22 | €2,056,000 | €2,056,000 | = | 0.0% |
| Financial fixed assets | 28 | - | €4,500,000 | +€4.5m | |
| Current assets | 29/58 | €89,919 | €1,352,712 | +€1.3m | +1,404% |
| Amounts receivable after more than one year | 29 | - | €995,607 | +€995,607 | |
| Other amounts receivable | 291 | - | €995,607 | +€995,607 | |
| Amounts receivable within one year | 40/41 | €75,075 | €98,735 | +€23,660 | +31.5% |
| Trade receivables | 40 | €75,075 | €98,735 | +€23,660 | +31.5% |
| Cash at bank and in hand | 54/58 | €14,844 | €258,369 | +€243,525 | +1,641% |
| Total equity and liabilities | 10/49 | €2,147,256 | €7,909,246 | +€5.8m | +268% |
| Equity | 10/15 | €2,075,280 | €2,077,602 | +€2,322 | +0.1% |
| Contributions | 10/11 | €2,056,000 | €2,056,000 | = | 0.0% |
| Capital | 10 | - | €2,056,000 | +€2.1m | |
| Issued capital | 100 | - | €2,056,000 | +€2.1m | |
| Reserves | 13 | €1,573 | €2,575 | +€1,001 | +63.6% |
| Non-distributable reserves | 130/1 | €1,573 | €2,575 | +€1,001 | +63.6% |
| Legal reserve | 130 | - | €2,575 | +€2,575 | |
| Other | 1319 | €1,573 | - | -€1,573 | |
| Profit (loss) carried forward | 14 | €17,707 | €19,027 | +€1,320 | +7.5% |
| Amounts payable | 17/49 | €71,976 | €5,831,645 | +€5.8m | +8,002% |
| Amounts payable after more than one year | 17 | - | €5,750,000 | +€5.8m | |
| Financial debts | 170/4 | - | €5,750,000 | +€5.8m | |
| Amounts payable within one year | 42/48 | €71,976 | €81,637 | +€9,661 | +13.4% |
| Trade debts | 44 | €34,870 | €48,332 | +€13,462 | +38.6% |
| Suppliers | 440/4 | €34,870 | €48,332 | +€13,462 | +38.6% |
| Taxes, remuneration and social security | 45 | €7,105 | €3,305 | -€3,800 | -53.5% |
| Taxes | 450/3 | €7,105 | €3,305 | -€3,800 | -53.5% |
| Other amounts payable | 47/48 | €30,000 | €30,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €7 | +€7 | |
| Turnover | 70 | €22,990 | €23,660 | +€670 | +2.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €9,598 | €16,944 | +€7,346 | +76.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €802 | €802 | = | 0.0% |
| Other operating charges | 640/8 | €2,221 | €2,239 | +€18 | +0.8% |
| Non-recurring operating charges | 66A | €1,006 | - | -€1,006 | |
| Gross operating margin | 9900 | €13,392 | €6,716 | -€6,676 | -49.9% |
| Operating profit (loss) | 9901 | €9,362 | €3,675 | -€5,688 | -60.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €476 | €483 | +€7 | +1.6% |
| Recurring financial charges | 65 | €476 | €483 | +€7 | +1.6% |
| Profit (loss) for the period before taxes | 9903 | €8,886 | €3,191 | -€5,695 | -64.1% |
| Income taxes | 67/77 | €2,435 | €870 | -€1,566 | -64.3% |
| Profit (loss) for the period | 9904 | €6,451 | €2,322 | -€4,130 | -64.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,451 | €2,322 | -€4,130 | -64.0% |
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 14 October 2026 via checked.be.