IMM.VEST: 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.VEST
Largest movements
- Tangible fixed assets -€28,049
down €28,049 (-7.8%), from €357,634 to €329,585
of which Land and buildings: -€27,483
- Other debts -€23,591
down €23,591 (-6.6%), from €356,987 to €333,396
- Profit (loss) carried forward -€6,972
down €6,972 (-3.3%), from -€211,596 to -€218,568
- Gross operating margin -€2,220
down €2,220 (-7.7%), from €28,913 to €26,693
- Other operating charges +€1,556
up €1,556 (+39.1%), from €3,978 to €5,534
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 | €363,939 | €334,750 | -€29,189 | -8.0% |
| Fixed assets | 21/28 | €357,729 | €329,680 | -€28,049 | -7.8% |
| Tangible fixed assets | 22/27 | €357,634 | €329,585 | -€28,049 | -7.8% |
| Land and buildings | 22 | €355,604 | €328,121 | -€27,483 | -7.7% |
| Plant, machinery and equipment | 23 | €2,030 | €1,464 | -€566 | -27.9% |
| Financial fixed assets | 28 | €95 | €95 | = | 0.0% |
| Current assets | 29/58 | €6,210 | €5,070 | -€1,140 | -18.4% |
| Amounts receivable within one year | 40/41 | €3,707 | €3,456 | -€251 | -6.8% |
| Other amounts receivable | 41 | €3,707 | €3,456 | -€251 | -6.8% |
| Cash at bank and in hand | 54/58 | €2,503 | €1,614 | -€889 | -35.5% |
| Total equity and liabilities | 10/49 | €363,939 | €334,750 | -€29,189 | -8.0% |
| Equity | 10/15 | -€43,048 | -€50,019 | -€6,971 | -16.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €106,548 | €106,549 | +€1 | 0.0% |
| Non-distributable reserves | 130/1 | - | €16,549 | +€16,549 | |
| Legal reserve | 130 | - | €16,549 | +€16,549 | |
| Tax-exempt reserves | 132 | - | €90,000 | +€90,000 | |
| Distributable reserves | 133 | €106,548 | - | -€106,548 | |
| Profit (loss) carried forward | 14 | -€211,596 | -€218,568 | -€6,972 | -3.3% |
| Amounts payable | 17/49 | €406,987 | €384,769 | -€22,218 | -5.5% |
| Amounts payable after more than one year | 17 | €50,000 | €50,000 | = | 0.0% |
| Financial debts | 170/4 | €50,000 | €50,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €356,987 | €333,624 | -€23,363 | -6.5% |
| Trade debts | 44 | - | €228 | +€228 | |
| Suppliers | 440/4 | - | €228 | +€228 | |
| Other amounts payable | 47/48 | €356,987 | €333,396 | -€23,591 | -6.6% |
| Accrued charges and deferred income | 492/3 | - | €1,145 | +€1,145 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,126 | €28,050 | -€76 | -0.3% |
| Other operating charges | 640/8 | €3,978 | €5,534 | +€1,556 | +39.1% |
| Gross operating margin | 9900 | €28,913 | €26,693 | -€2,220 | -7.7% |
| Operating profit (loss) | 9901 | -€3,191 | -€6,891 | -€3,700 | -116% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €88 | €80 | -€8 | -9.1% |
| Recurring financial charges | 65 | €88 | €80 | -€8 | -9.1% |
| Profit (loss) for the period before taxes | 9903 | -€3,278 | -€6,971 | -€3,693 | -113% |
| Profit (loss) for the period | 9904 | -€3,278 | -€6,971 | -€3,693 | -113% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,278 | -€6,971 | -€3,693 | -113% |
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 18 October 2026 via checked.be.