IMMO-ACCENT: 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-ACCENT
Largest movements
- Cash +€152,266
up €152,266 (+323.4%), from €47,089 to €199,355
mainly Depreciation (+€111,191) and Net result for the year (+€79,656)
- Tangible fixed assets -€103,625
down €103,625 (-11.9%), from €873,399 to €769,775
of which Land and buildings: -€70,528
- Receivables within one year +€45,872
up €45,872 (+5.5%), from €840,925 to €886,797
of which Trade receivables: +€35,872
- Profit (loss) carried forward +€75,674
up €75,674 (+16.9%), from €448,658 to €524,332
- Gross operating margin +€11,744
up €11,744 (+5.7%), from €204,937 to €216,680
- Financial income +€4,732
up €4,732 (+19.0%), from €24,899 to €29,631
- Taxes +€4,694
up €4,694 (+19.3%), from €24,303 to €28,997
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 | €1,774,211 | €1,867,011 | +€92,799 | +5.2% |
| Fixed assets | 21/28 | €873,399 | €769,775 | -€103,625 | -11.9% |
| Tangible fixed assets | 22/27 | €873,399 | €769,775 | -€103,625 | -11.9% |
| Land and buildings | 22 | €752,346 | €681,818 | -€70,528 | -9.4% |
| Plant, machinery and equipment | 23 | €121,054 | €87,957 | -€33,097 | -27.3% |
| Current assets | 29/58 | €900,812 | €1,097,236 | +€196,424 | +21.8% |
| Amounts receivable within one year | 40/41 | €840,925 | €886,797 | +€45,872 | +5.5% |
| Trade receivables | 40 | €40,925 | €76,797 | +€35,872 | +87.7% |
| Other amounts receivable | 41 | €800,000 | €810,000 | +€10,000 | +1.3% |
| Cash at bank and in hand | 54/58 | €47,089 | €199,355 | +€152,266 | +323.4% |
| Deferred charges and accrued income | 490/1 | €12,798 | €11,084 | -€1,714 | -13.4% |
| Total equity and liabilities | 10/49 | €1,774,211 | €1,867,011 | +€92,799 | +5.2% |
| Equity | 10/15 | €1,636,380 | €1,716,037 | +€79,656 | +4.9% |
| Contributions | 10/11 | €1,126,600 | €1,126,600 | = | 0.0% |
| Capital | 10 | €1,126,600 | €1,126,600 | = | 0.0% |
| Issued capital | 100 | €1,126,600 | €1,126,600 | = | 0.0% |
| Reserves | 13 | €61,122 | €65,105 | +€3,983 | +6.5% |
| Non-distributable reserves | 130/1 | €61,122 | €65,105 | +€3,983 | +6.5% |
| Legal reserve | 130 | €61,122 | €65,105 | +€3,983 | +6.5% |
| Profit (loss) carried forward | 14 | €448,658 | €524,332 | +€75,674 | +16.9% |
| Amounts payable | 17/49 | €137,831 | €150,974 | +€13,143 | +9.5% |
| Amounts payable within one year | 42/48 | €88,026 | €99,764 | +€11,738 | +13.3% |
| Trade debts | 44 | €6,194 | €3,315 | -€2,879 | -46.5% |
| Suppliers | 440/4 | €6,194 | €3,315 | -€2,879 | -46.5% |
| Taxes, remuneration and social security | 45 | €14,748 | €29,366 | +€14,618 | +99.1% |
| Taxes | 450/3 | €14,748 | €29,366 | +€14,618 | +99.1% |
| Other amounts payable | 47/48 | €67,083 | €67,083 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €49,805 | €51,210 | +€1,404 | +2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €110,516 | €111,191 | +€675 | +0.6% |
| Other operating charges | 640/8 | €22,047 | €22,744 | +€698 | +3.2% |
| Gross operating margin | 9900 | €204,937 | €216,680 | +€11,744 | +5.7% |
| Operating profit (loss) | 9901 | €72,374 | €82,745 | +€10,371 | +14.3% |
| Financial income | 75/76B | €24,899 | €29,631 | +€4,732 | +19.0% |
| Recurring financial income | 75 | €24,899 | €29,631 | +€4,732 | +19.0% |
| Financial charges | 65/66B | €3,683 | €3,723 | +€39 | +1.1% |
| Recurring financial charges | 65 | €3,683 | €3,723 | +€39 | +1.1% |
| Profit (loss) for the period before taxes | 9903 | €93,590 | €108,653 | +€15,063 | +16.1% |
| Income taxes | 67/77 | €24,303 | €28,997 | +€4,694 | +19.3% |
| Profit (loss) for the period | 9904 | €69,287 | €79,656 | +€10,370 | +15.0% |
| Profit (loss) for the period to be appropriated | 9905 | €69,287 | €79,656 | +€10,370 | +15.0% |
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 5 October 2026 via checked.be.