GreSam 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.
GreSam IMMO
Largest movements
- Tangible fixed assets -€13,894
down €13,894 (-4.1%), from €342,174 to €328,280
of which Land and buildings: -€13,470
- Debts after one year -€21,485
down €21,485 (-17.4%), from €123,243 to €101,758
- Other debts +€6,920
up €6,920 (+3.5%), from €199,154 to €206,074
- Gross operating margin -€7,253
down €7,253 (-22.1%), from €32,783 to €25,530
- Depreciation +€577
up €577 (+3.2%), from €18,182 to €18,759
- Other operating charges -€408
down €408 (-11.3%), from €3,622 to €3,214
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 | €354,402 | €337,351 | -€17,051 | -4.8% |
| Fixed assets | 21/28 | €342,174 | €328,280 | -€13,894 | -4.1% |
| Tangible fixed assets | 22/27 | €342,174 | €328,280 | -€13,894 | -4.1% |
| Land and buildings | 22 | €340,478 | €327,008 | -€13,470 | -4.0% |
| Plant, machinery and equipment | 23 | €1,697 | €1,272 | -€424 | -25.0% |
| Current assets | 29/58 | €12,228 | €9,071 | -€3,157 | -25.8% |
| Cash at bank and in hand | 54/58 | €11,456 | €8,276 | -€3,180 | -27.8% |
| Deferred charges and accrued income | 490/1 | €772 | €795 | +€23 | +3.0% |
| Total equity and liabilities | 10/49 | €354,402 | €337,351 | -€17,051 | -4.8% |
| Equity | 10/15 | €10,097 | €6,619 | -€3,478 | -34.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,503 | -€11,982 | -€3,478 | -40.9% |
| Amounts payable | 17/49 | €344,305 | €330,733 | -€13,572 | -3.9% |
| Amounts payable after more than one year | 17 | €123,243 | €101,758 | -€21,485 | -17.4% |
| Financial debts | 170/4 | €123,243 | €101,758 | -€21,485 | -17.4% |
| Amounts payable within one year | 42/48 | €219,612 | €228,233 | +€8,621 | +3.9% |
| Current portion of amounts payable after more than one year | 42 | €20,458 | €21,485 | +€1,027 | +5.0% |
| Trade debts | 44 | - | €674 | +€674 | |
| Suppliers | 440/4 | - | €674 | +€674 | |
| Other amounts payable | 47/48 | €199,154 | €206,074 | +€6,920 | +3.5% |
| Accrued charges and deferred income | 492/3 | €1,450 | €742 | -€708 | -48.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,182 | €18,759 | +€577 | +3.2% |
| Other operating charges | 640/8 | €3,622 | €3,214 | -€408 | -11.3% |
| Gross operating margin | 9900 | €32,783 | €25,530 | -€7,253 | -22.1% |
| Operating profit (loss) | 9901 | €10,979 | €3,557 | -€7,422 | -67.6% |
| Financial charges | 65/66B | €6,830 | €7,035 | +€206 | +3.0% |
| Recurring financial charges | 65 | €6,830 | €7,035 | +€206 | +3.0% |
| Profit (loss) for the period before taxes | 9903 | €4,149 | -€3,478 | -€7,628 | |
| Profit (loss) for the period | 9904 | €4,149 | -€3,478 | -€7,628 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,149 | -€3,478 | -€7,628 |
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 30 September 2026 via checked.be.