iFive 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.
iFive IMMO
Largest movements
- Cash -€22,957
down €22,957 (-98.1%), from €23,404 to €447
mainly Other debts (-€27,752) and Deferred charges and accrued income (-€1,746)
- Tangible fixed assets -€5,724
down €5,724 (-6.0%), from €95,239 to €89,515
- Deferred charges and accrued income +€1,746
up €1,746 (+121.7%), from €1,434 to €3,179
- Other debts -€27,752
down €27,752 (-28.6%), from €97,117 to €69,365
- Gross operating margin -€3,999
down €3,999 (-28.3%), from €14,106 to €10,107
- Taxes -€1,072
down €1,072 (-59.7%), from €1,796 to €724
- Financial charges +€792
up €792 (+1866.0%), from €42 to €835
- Other operating charges +€211
up €211 (+14.2%), from €1,480 to €1,690
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 | €120,221 | €93,141 | -€27,080 | -22.5% |
| Formation expenses | 20 | €144 | €0 | -€144 | -100.0% |
| Fixed assets | 21/28 | €95,239 | €89,515 | -€5,724 | -6.0% |
| Tangible fixed assets | 22/27 | €95,239 | €89,515 | -€5,724 | -6.0% |
| Land and buildings | 22 | €95,239 | €89,515 | -€5,724 | -6.0% |
| Current assets | 29/58 | €24,838 | €3,626 | -€21,212 | -85.4% |
| Cash at bank and in hand | 54/58 | €23,404 | €447 | -€22,957 | -98.1% |
| Deferred charges and accrued income | 490/1 | €1,434 | €3,179 | +€1,746 | +121.7% |
| Total equity and liabilities | 10/49 | €120,221 | €93,141 | -€27,080 | -22.5% |
| Equity | 10/15 | €18,358 | €19,348 | +€990 | +5.4% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,358 | €11,348 | +€990 | +9.6% |
| Amounts payable | 17/49 | €101,863 | €73,793 | -€28,070 | -27.6% |
| Amounts payable within one year | 42/48 | €101,863 | €73,793 | -€28,070 | -27.6% |
| Trade debts | 44 | €1,721 | €1,992 | +€271 | +15.8% |
| Suppliers | 440/4 | €1,721 | €1,992 | +€271 | +15.8% |
| Taxes, remuneration and social security | 45 | €3,025 | €2,436 | -€589 | -19.5% |
| Taxes | 450/3 | €3,025 | €2,436 | -€589 | -19.5% |
| Other amounts payable | 47/48 | €97,117 | €69,365 | -€27,752 | -28.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,994 | €5,868 | -€125 | -2.1% |
| Other operating charges | 640/8 | €1,480 | €1,690 | +€211 | +14.2% |
| Gross operating margin | 9900 | €14,106 | €10,107 | -€3,999 | -28.3% |
| Operating profit (loss) | 9901 | €6,632 | €2,548 | -€4,084 | -61.6% |
| Financial charges | 65/66B | €42 | €835 | +€792 | +1866.0% |
| Recurring financial charges | 65 | €42 | €835 | +€792 | +1866.0% |
| Profit (loss) for the period before taxes | 9903 | €6,590 | €1,714 | -€4,876 | -74.0% |
| Income taxes | 67/77 | €1,796 | €724 | -€1,072 | -59.7% |
| Profit (loss) for the period | 9904 | €4,794 | €990 | -€3,804 | -79.3% |
| Profit (loss) for the period to be appropriated | 9905 | €4,794 | €990 | -€3,804 | -79.3% |
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 9 October 2026 via checked.be.