IHK 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.
IHK Immo
Largest movements
- Cash +€16,663
up €16,663 (+26.9%), from €61,954 to €78,616
mainly Receivables within one year (+€16,238) and Tax, wage and social debts (+€4,784)
- Receivables within one year -€16,238
down €16,238 (-90.2%), from €18,006 to €1,768
of which Trade receivables: -€16,219
- Tangible fixed assets -€2,245
down €2,245 (-25.4%), from €8,842 to €6,597
of which Furniture and vehicles: -€2,130
- Trade debts -€6,260
down €6,260 (-79.1%), from €7,910 to €1,649
- Tax, wage and social debts +€4,784
up €4,784 (+192.8%), from €2,481 to €7,265
of which Taxes: +€5,028
- Gross operating margin +€45,249
up €45,249, from -€39,923 to €5,325
- Staff costs -€1,383
no longer reported in 2025 (was €1,383)
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 | €93,796 | €92,444 | -€1,352 | -1.4% |
| Fixed assets | 21/28 | €9,042 | €6,797 | -€2,245 | -24.8% |
| Tangible fixed assets | 22/27 | €8,842 | €6,597 | -€2,245 | -25.4% |
| Plant, machinery and equipment | 23 | €1,054 | €939 | -€115 | -10.9% |
| Furniture and vehicles | 24 | €7,788 | €5,658 | -€2,130 | -27.3% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €84,755 | €85,648 | +€893 | +1.1% |
| Amounts receivable within one year | 40/41 | €18,006 | €1,768 | -€16,238 | -90.2% |
| Trade receivables | 40 | €17,987 | €1,768 | -€16,219 | -90.2% |
| Other amounts receivable | 41 | €19 | - | -€19 | |
| Cash at bank and in hand | 54/58 | €61,954 | €78,616 | +€16,663 | +26.9% |
| Deferred charges and accrued income | 490/1 | €4,795 | €5,264 | +€468 | +9.8% |
| Total equity and liabilities | 10/49 | €93,796 | €92,444 | -€1,352 | -1.4% |
| Equity | 10/15 | €82,626 | €82,602 | -€24 | 0.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 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 | €74,566 | €74,542 | -€24 | 0.0% |
| Amounts payable | 17/49 | €11,171 | €9,843 | -€1,328 | -11.9% |
| Amounts payable within one year | 42/48 | €11,171 | €9,843 | -€1,328 | -11.9% |
| Trade debts | 44 | €7,910 | €1,649 | -€6,260 | -79.1% |
| Suppliers | 440/4 | €7,910 | €1,649 | -€6,260 | -79.1% |
| Advances received on contracts in progress | 46 | - | €394 | +€394 | |
| Taxes, remuneration and social security | 45 | €2,481 | €7,265 | +€4,784 | +192.8% |
| Taxes | 450/3 | €2,188 | €7,216 | +€5,028 | +229.8% |
| Remuneration and social security | 454/9 | €293 | €49 | -€244 | -83.2% |
| Other amounts payable | 47/48 | €780 | €534 | -€245 | -31.5% |
| Remuneration, social security and pensions | 62 | €1,383 | - | -€1,383 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,243 | €3,419 | +€176 | +5.4% |
| Other operating charges | 640/8 | €1,485 | €1,341 | -€144 | -9.7% |
| Gross operating margin | 9900 | -€39,923 | €5,325 | +€45,249 | |
| Operating profit (loss) | 9901 | -€46,034 | €565 | +€46,599 | |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €307 | €263 | -€44 | -14.4% |
| Recurring financial charges | 65 | €307 | €263 | -€44 | -14.4% |
| Profit (loss) for the period before taxes | 9903 | -€46,342 | €304 | +€46,646 | |
| Income taxes | 67/77 | €669 | €328 | -€341 | -50.9% |
| Profit (loss) for the period | 9904 | -€47,010 | -€24 | +€46,986 | +99.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€47,010 | -€24 | +€46,986 | +99.9% |
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 10 October 2026 via checked.be.