CLASSIS 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.
CLASSIS iMMO
Largest movements
- Cash +€185,301
up €185,301 (+985.7%), from €18,799 to €204,099
mainly Receivables within one year (+€179,709) and Depreciation (+€72,000)
- Receivables within one year -€179,709
no longer reported in 2025 (was €179,709)
- Tangible fixed assets -€72,000
down €72,000 (-15.6%), from €462,000 to €390,000
- Debts after one year -€72,452
down €72,452 (-16.6%), from €436,599 to €364,146
of which Financial debts: -€88,992
- Current portion of long-term debt +€14,661
up €14,661 (+19.7%), from €74,331 to €88,992
- Reserves -€9,552
down €9,552 (-7.1%), from €134,539 to €124,987
- Financial charges -€1,887
down €1,887 (-12.7%), from €14,884 to €12,998
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 | €660,508 | €594,099 | -€66,409 | -10.1% |
| Fixed assets | 21/28 | €462,000 | €390,000 | -€72,000 | -15.6% |
| Tangible fixed assets | 22/27 | €462,000 | €390,000 | -€72,000 | -15.6% |
| Leasing and similar rights | 25 | €462,000 | €390,000 | -€72,000 | -15.6% |
| Current assets | 29/58 | €198,508 | €204,099 | +€5,592 | +2.8% |
| Amounts receivable within one year | 40/41 | €179,709 | - | -€179,709 | |
| Other amounts receivable | 41 | €179,709 | - | -€179,709 | |
| Cash at bank and in hand | 54/58 | €18,799 | €204,099 | +€185,301 | +985.7% |
| Total equity and liabilities | 10/49 | €660,508 | €594,099 | -€66,409 | -10.1% |
| Equity | 10/15 | €144,539 | €134,987 | -€9,552 | -6.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €134,539 | €124,987 | -€9,552 | -7.1% |
| Distributable reserves | 133 | €134,539 | €124,987 | -€9,552 | -7.1% |
| Amounts payable | 17/49 | €515,969 | €459,112 | -€56,856 | -11.0% |
| Amounts payable after more than one year | 17 | €436,599 | €364,146 | -€72,452 | -16.6% |
| Financial debts | 170/4 | €436,599 | €347,607 | -€88,992 | -20.4% |
| Other amounts payable | 178/9 | - | €16,539 | +€16,539 | |
| Amounts payable within one year | 42/48 | €79,370 | €94,966 | +€15,596 | +19.6% |
| Current portion of amounts payable after more than one year | 42 | €74,331 | €88,992 | +€14,661 | +19.7% |
| Financial debts | 43 | €3,412 | €3,383 | -€28 | -0.8% |
| Credit institutions | 430/8 | €3,412 | €3,383 | -€28 | -0.8% |
| Taxes, remuneration and social security | 45 | €1,628 | €2,591 | +€964 | +59.2% |
| Taxes | 450/3 | €1,628 | €2,591 | +€964 | +59.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €72,000 | €72,000 | = | 0.0% |
| Other operating charges | 640/8 | €599 | €615 | +€16 | +2.7% |
| Gross operating margin | 9900 | €120,000 | €120,000 | = | 0.0% |
| Operating profit (loss) | 9901 | €47,401 | €47,385 | -€16 | 0.0% |
| Financial charges | 65/66B | €14,884 | €12,998 | -€1,887 | -12.7% |
| Recurring financial charges | 65 | €14,884 | €12,998 | -€1,887 | -12.7% |
| Profit (loss) for the period before taxes | 9903 | €32,517 | €34,387 | +€1,870 | +5.8% |
| Income taxes | 67/77 | €10,346 | €10,941 | +€595 | +5.8% |
| Profit (loss) for the period | 9904 | €22,171 | €23,446 | +€1,275 | +5.8% |
| Profit (loss) for the period to be appropriated | 9905 | €22,171 | €23,446 | +€1,275 | +5.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.