EMIR 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.
EMIR IMMO
Largest movements
- Tangible fixed assets -€5,818
down €5,818 (-2.4%), from €246,751 to €240,933
- Debts after one year -€6,925
down €6,925 (-3.4%), from €202,845 to €195,920
- Depreciation -€27,963
down €27,963 (-82.8%), from €33,781 to €5,818
- Gross operating margin +€22,571
up €22,571, from -€6,209 to €16,362
- Financial charges +€8,582
up €8,582 (+785.7%), from €1,092 to €9,674
- Other operating charges +€791
up €791 (+888.8%), from €89 to €880
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 | €247,526 | €243,023 | -€4,504 | -1.8% |
| Fixed assets | 21/28 | €246,751 | €240,933 | -€5,818 | -2.4% |
| Tangible fixed assets | 22/27 | €246,751 | €240,933 | -€5,818 | -2.4% |
| Land and buildings | 22 | €246,751 | €240,933 | -€5,818 | -2.4% |
| Current assets | 29/58 | €775 | €2,089 | +€1,314 | +169.5% |
| Cash at bank and in hand | 54/58 | €775 | €2,089 | +€1,314 | +169.5% |
| Total equity and liabilities | 10/49 | €247,526 | €243,023 | -€4,504 | -1.8% |
| Equity | 10/15 | -€31,171 | -€31,180 | -€9 | 0.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Outside capital | 11 | - | €10,000 | +€10,000 | |
| Other | 1109/19 | - | €10,000 | +€10,000 | |
| Profit (loss) carried forward | 14 | -€41,171 | -€41,180 | -€9 | 0.0% |
| Amounts payable | 17/49 | €278,697 | €274,203 | -€4,494 | -1.6% |
| Amounts payable after more than one year | 17 | €202,845 | €195,920 | -€6,925 | -3.4% |
| Financial debts | 170/4 | €202,845 | €195,920 | -€6,925 | -3.4% |
| Amounts payable within one year | 42/48 | €75,852 | €78,283 | +€2,430 | +3.2% |
| Current portion of amounts payable after more than one year | 42 | €6,617 | €6,925 | +€307 | +4.6% |
| Trade debts | 44 | €26 | €1,466 | +€1,440 | +5536.0% |
| Suppliers | 440/4 | €26 | €1,466 | +€1,440 | +5536.0% |
| Other amounts payable | 47/48 | €69,209 | €69,892 | +€682 | +1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,781 | €5,818 | -€27,963 | -82.8% |
| Other operating charges | 640/8 | €89 | €880 | +€791 | +888.8% |
| Gross operating margin | 9900 | -€6,209 | €16,362 | +€22,571 | |
| Operating profit (loss) | 9901 | -€40,079 | €9,665 | +€49,743 | |
| Financial charges | 65/66B | €1,092 | €9,674 | +€8,582 | +785.7% |
| Recurring financial charges | 65 | €1,092 | €9,674 | +€8,582 | +785.7% |
| Profit (loss) for the period before taxes | 9903 | -€41,171 | -€9 | +€41,162 | +100.0% |
| Profit (loss) for the period | 9904 | -€41,171 | -€9 | +€41,162 | +100.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€41,171 | -€9 | +€41,162 | +100.0% |
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 9 October 2026 via checked.be.