IMMO 76: what changed
Two fiscal 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 76
Largest movements
- Tangible fixed assets +€458,762
up €458,762 (+22.6%), from €2.0m to €2.5m
- Cash -€63,635
down €63,635 (-91.1%), from €69,856 to €6,221
mainly Investment in fixed assets (net) (-€596,215) and Net result for the year (-€196,717)
- Other debts +€510,000
up €510,000 (+102.0%), from €500,000 to €1.0m
- Profit (loss) carried forward -€196,717
down €196,717 (-156.2%), from -€125,922 to -€322,639
- Trade debts +€63,204
up €63,204 (+63203.9%), from €100 to €63,304
- Depreciation +€45,596
up €45,596 (+49.6%), from €91,857 to €137,453
- Gross operating margin -€37,002
down €37,002, from €5,871 to -€31,131
- Financial charges +€18,617
up €18,617 (+294.4%), from €6,323 to €24,939
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 | €2,098,975 | €2,494,102 | +€395,127 | +18.8% |
| Fixed assets | 21/28 | €2,029,119 | €2,487,881 | +€458,762 | +22.6% |
| Tangible fixed assets | 22/27 | €2,029,119 | €2,487,881 | +€458,762 | +22.6% |
| Land and buildings | 22 | €2,029,119 | €2,487,881 | +€458,762 | +22.6% |
| Current assets | 29/58 | €69,856 | €6,221 | -€63,635 | -91.1% |
| Cash at bank and in hand | 54/58 | €69,856 | €6,221 | -€63,635 | -91.1% |
| Total equity and liabilities | 10/49 | €2,098,975 | €2,494,102 | +€395,127 | +18.8% |
| Equity | 10/15 | €1,592,718 | €1,396,001 | -€196,717 | -12.4% |
| Contributions | 10/11 | €1,718,640 | €1,718,640 | = | 0.0% |
| Capital | 10 | €1,718,640 | €1,718,640 | = | 0.0% |
| Issued capital | 100 | €1,718,640 | €1,718,640 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€125,922 | -€322,639 | -€196,717 | -156.2% |
| Amounts payable | 17/49 | €506,257 | €1,098,101 | +€591,844 | +116.9% |
| Amounts payable within one year | 42/48 | €500,100 | €1,073,304 | +€573,204 | +114.6% |
| Trade debts | 44 | €100 | €63,304 | +€63,204 | +63203.9% |
| Suppliers | 440/4 | €100 | €63,304 | +€63,204 | +63203.9% |
| Other amounts payable | 47/48 | €500,000 | €1,010,000 | +€510,000 | +102.0% |
| Accrued charges and deferred income | 492/3 | €6,157 | €24,797 | +€18,640 | +302.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €91,857 | €137,453 | +€45,596 | +49.6% |
| Other operating charges | 640/8 | €3,098 | €3,194 | +€96 | +3.1% |
| Gross operating margin | 9900 | €5,871 | -€31,131 | -€37,002 | |
| Operating profit (loss) | 9901 | -€89,083 | -€171,777 | -€82,694 | -92.8% |
| Financial charges | 65/66B | €6,323 | €24,939 | +€18,617 | +294.4% |
| Recurring financial charges | 65 | €6,323 | €24,939 | +€18,617 | +294.4% |
| Profit (loss) for the period before taxes | 9903 | -€95,406 | -€196,717 | -€101,311 | -106.2% |
| Profit (loss) for the period | 9904 | -€95,406 | -€196,717 | -€101,311 | -106.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€95,406 | -€196,717 | -€101,311 | -106.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.