IMMO 5 COOP: 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.
IMMO 5 COOP
Largest movements
- Tangible fixed assets -€17,000
down €17,000 (-3.4%), from €498,000 to €481,000
- Intangible fixed assets -€8,951
down €8,951 (-25.0%), from €35,806 to €26,854
- Debts after one year -€32,197
down €32,197 (-6.6%), from €486,738 to €454,541
- Reserves +€9,270
up €9,270 (+403%), from €2,301 to €11,572
- Taxes +€3,183
up €3,183 (+281%), from €1,133 to €4,317
- Gross operating margin -€1,340
down €1,340 (-2.5%), from €53,099 to €51,760
- Financial charges -€808
down €808 (-6.4%), from €12,630 to €11,821
- Depreciation -€647
down €647 (-2.4%), from €26,598 to €25,951
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 | €546,446 | €521,143 | -€25,303 | -4.6% |
| Fixed assets | 21/28 | €533,856 | €507,904 | -€25,951 | -4.9% |
| Intangible fixed assets | 21 | €35,806 | €26,854 | -€8,951 | -25.0% |
| Tangible fixed assets | 22/27 | €498,000 | €481,000 | -€17,000 | -3.4% |
| Land and buildings | 22 | €498,000 | €481,000 | -€17,000 | -3.4% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €12,590 | €13,238 | +€649 | +5.2% |
| Amounts receivable within one year | 40/41 | €11,760 | €13,230 | +€1,471 | +12.5% |
| Other amounts receivable | 41 | €11,760 | €13,230 | +€1,471 | +12.5% |
| Cash at bank and in hand | 54/58 | - | €8 | +€8 | |
| Deferred charges and accrued income | 490/1 | €830 | - | -€830 | |
| Total equity and liabilities | 10/49 | €546,446 | €521,143 | -€25,303 | -4.6% |
| Equity | 10/15 | €20,901 | €30,172 | +€9,270 | +44.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,301 | €11,572 | +€9,270 | +403% |
| Distributable reserves | 133 | €2,301 | €11,572 | +€9,270 | +403% |
| Amounts payable | 17/49 | €525,544 | €490,971 | -€34,573 | -6.6% |
| Amounts payable after more than one year | 17 | €486,738 | €454,541 | -€32,197 | -6.6% |
| Financial debts | 170/4 | €486,738 | €454,541 | -€32,197 | -6.6% |
| Amounts payable within one year | 42/48 | €37,776 | €35,461 | -€2,314 | -6.1% |
| Current portion of amounts payable after more than one year | 42 | €34,025 | €34,828 | +€803 | +2.4% |
| Financial debts | 43 | €32 | - | -€32 | |
| Credit institutions | 430/8 | €32 | - | -€32 | |
| Trade debts | 44 | €2,585 | - | -€2,585 | |
| Suppliers | 440/4 | €2,585 | - | -€2,585 | |
| Taxes, remuneration and social security | 45 | €1,133 | €633 | -€500 | -44.1% |
| Taxes | 450/3 | €1,133 | €633 | -€500 | -44.1% |
| Accrued charges and deferred income | 492/3 | €1,031 | €968 | -€62 | -6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,598 | €25,951 | -€647 | -2.4% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €53,099 | €51,760 | -€1,340 | -2.5% |
| Operating profit (loss) | 9901 | €26,114 | €25,409 | -€705 | -2.7% |
| Financial charges | 65/66B | €12,630 | €11,821 | -€808 | -6.4% |
| Recurring financial charges | 65 | €12,630 | €11,821 | -€808 | -6.4% |
| Profit (loss) for the period before taxes | 9903 | €13,484 | €13,587 | +€103 | +0.8% |
| Income taxes | 67/77 | €1,133 | €4,317 | +€3,183 | +281% |
| Profit (loss) for the period | 9904 | €12,351 | €9,270 | -€3,080 | -24.9% |
| Profit (loss) for the period to be appropriated | 9905 | €12,351 | €9,270 | -€3,080 | -24.9% |
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 20 October 2026 via checked.be.