IDIOMAS 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.
IDIOMAS IMMO
Largest movements
- Cash -€30,664
down €30,664 (-98.6%), from €31,094 to €430
mainly Debts after one year (-€21,168) and Other debts (-€16,920)
- Tangible fixed assets -€3,764
down €3,764 (-2.1%), from €176,670 to €172,906
- Debts after one year -€21,168
down €21,168 (-51.4%), from €41,168 to €20,000
- Other debts -€16,920
down €16,920 (-16.9%), from €100,371 to €83,451
- Profit (loss) carried forward +€16,199
up €16,199 (+47.1%), from €34,393 to €50,592
- Current portion of long-term debt -€10,396
no longer reported in 2025 (was €10,396)
- Tax, wage and social debts -€2,136
no longer reported in 2025 (was €2,136)
- Gross operating margin +€5,579
up €5,579 (+28.3%), from €19,743 to €25,322
- Taxes +€1,167
new in 2025: €1,167
- Financial charges +€448
up €448 (+20.7%), from €2,166 to €2,614
- Other operating charges +€328
up €328 (+26.2%), from €1,250 to €1,578
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 | €208,924 | €174,503 | -€34,421 | -16.5% |
| Fixed assets | 21/28 | €176,670 | €172,906 | -€3,764 | -2.1% |
| Tangible fixed assets | 22/27 | €176,670 | €172,906 | -€3,764 | -2.1% |
| Land and buildings | 22 | €176,670 | €172,906 | -€3,764 | -2.1% |
| Current assets | 29/58 | €32,254 | €1,597 | -€30,657 | -95.0% |
| Amounts receivable within one year | 40/41 | €1,160 | €1,167 | +€7 | +0.6% |
| Other amounts receivable | 41 | €1,160 | €1,167 | +€7 | +0.6% |
| Cash at bank and in hand | 54/58 | €31,094 | €430 | -€30,664 | -98.6% |
| Total equity and liabilities | 10/49 | €208,924 | €174,503 | -€34,421 | -16.5% |
| Equity | 10/15 | €54,853 | €71,052 | +€16,199 | +29.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,393 | €50,592 | +€16,199 | +47.1% |
| Amounts payable | 17/49 | €154,071 | €103,451 | -€50,620 | -32.9% |
| Amounts payable after more than one year | 17 | €41,168 | €20,000 | -€21,168 | -51.4% |
| Financial debts | 170/4 | €41,168 | €20,000 | -€21,168 | -51.4% |
| Amounts payable within one year | 42/48 | €112,903 | €83,451 | -€29,452 | -26.1% |
| Current portion of amounts payable after more than one year | 42 | €10,396 | - | -€10,396 | |
| Taxes, remuneration and social security | 45 | €2,136 | - | -€2,136 | |
| Taxes | 450/3 | €2,136 | - | -€2,136 | |
| Other amounts payable | 47/48 | €100,371 | €83,451 | -€16,920 | -16.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,763 | €3,764 | +€1 | 0.0% |
| Other operating charges | 640/8 | €1,250 | €1,578 | +€328 | +26.2% |
| Gross operating margin | 9900 | €19,743 | €25,322 | +€5,579 | +28.3% |
| Operating profit (loss) | 9901 | €14,730 | €19,980 | +€5,250 | +35.6% |
| Financial charges | 65/66B | €2,166 | €2,614 | +€448 | +20.7% |
| Recurring financial charges | 65 | €2,166 | €2,614 | +€448 | +20.7% |
| Profit (loss) for the period before taxes | 9903 | €12,564 | €17,366 | +€4,802 | +38.2% |
| Income taxes | 67/77 | - | €1,167 | +€1,167 | |
| Profit (loss) for the period | 9904 | €12,564 | €16,199 | +€3,635 | +28.9% |
| Profit (loss) for the period to be appropriated | 9905 | €12,564 | €16,199 | +€3,635 | +28.9% |
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.