IMM'AUBERI: 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.
IMM'AUBERI
Largest movements
- Tangible fixed assets -€70,320
down €70,320 (-9.4%), from €751,921 to €681,601
of which Land and buildings: -€69,161
- Cash +€12,511
up €12,511 (+305%), from €4,102 to €16,613
mainly Depreciation (+€71,042) and Receivables within one year (+€6,633)
- Profit (loss) carried forward -€61,158
down €61,158 (-9.9%), from -€617,619 to -€678,777
- Gross operating margin +€4,173
up €4,173 (+41.7%), from €10,013 to €14,186
- Depreciation +€208
up €208 (+0.3%), from €70,834 to €71,042
- Financial charges -€171
down €171 (-37.5%), from €456 to €285
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.
Derived cash bridge
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 | €771,259 | €706,925 | -€64,334 | -8.3% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €751,921 | €681,601 | -€70,320 | -9.4% |
| Tangible fixed assets | 22/27 | €751,921 | €681,601 | -€70,320 | -9.4% |
| Land and buildings | 22 | €747,076 | €677,915 | -€69,161 | -9.3% |
| Plant, machinery and equipment | 23 | €442 | - | -€442 | |
| Furniture and vehicles | 24 | €4,404 | - | -€4,404 | |
| Leasing and similar rights | 25 | - | €3,686 | +€3,686 | |
| Current assets | 29/58 | €19,338 | €25,324 | +€5,986 | +31.0% |
| Amounts receivable within one year | 40/41 | €13,244 | €6,611 | -€6,633 | -50.1% |
| Trade receivables | 40 | €13,200 | €6,600 | -€6,600 | -50.0% |
| Other amounts receivable | 41 | €44 | €11 | -€33 | -75.1% |
| Cash at bank and in hand | 54/58 | €4,102 | €16,613 | +€12,511 | +305% |
| Deferred charges and accrued income | 490/1 | €1,991 | €2,100 | +€109 | +5.5% |
| Total equity and liabilities | 10/49 | €771,259 | €706,925 | -€64,334 | -8.3% |
| Equity | 10/15 | -€599,019 | -€660,177 | -€61,158 | -10.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€617,619 | -€678,777 | -€61,158 | -9.9% |
| Amounts payable | 17/49 | €1,370,278 | €1,367,102 | -€3,176 | -0.2% |
| Amounts payable after more than one year | 17 | €1,354,786 | €1,354,786 | +€0 | 0.0% |
| Other amounts payable | 178/9 | €1,354,786 | €1,354,786 | +€0 | 0.0% |
| Amounts payable within one year | 42/48 | €15,492 | €12,316 | -€3,176 | -20.5% |
| Trade debts | 44 | €6,351 | €3,176 | -€3,175 | -50.0% |
| Suppliers | 440/4 | €6,351 | €3,176 | -€3,175 | -50.0% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €9,141 | €9,140 | -€1 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €70,834 | €71,042 | +€208 | +0.3% |
| Other operating charges | 640/8 | €4,139 | €4,018 | -€121 | -2.9% |
| Gross operating margin | 9900 | €10,013 | €14,186 | +€4,173 | +41.7% |
| Operating profit (loss) | 9901 | -€64,959 | -€60,874 | +€4,085 | +6.3% |
| Financial charges | 65/66B | €456 | €285 | -€171 | -37.5% |
| Recurring financial charges | 65 | €456 | €285 | -€171 | -37.5% |
| Profit (loss) for the period before taxes | 9903 | -€65,415 | -€61,159 | +€4,256 | +6.5% |
| Profit (loss) for the period | 9904 | -€65,415 | -€61,159 | +€4,256 | +6.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€65,415 | -€61,159 | +€4,256 | +6.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.