IMMO AUDENT: 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 AUDENT
Largest movements
- Tangible fixed assets -€22,458
down €22,458 (-5.0%), from €445,551 to €423,092
of which Land and buildings: -€13,516
- Cash +€8,563
up €8,563 (+37.4%), from €22,904 to €31,468
mainly Depreciation (+€22,458) and Net result for the year (+€18,317)
- Debts after one year -€31,575
down €31,575 (-7.8%), from €404,528 to €372,953
- Reserves +€18,317
up €18,317 (+216.5%), from €8,461 to €26,778
- Contributions +€12,400
up €12,400 (+200.0%), from €6,200 to €18,600
- Other debts -€12,400
down €12,400 (-65.9%), from €18,805 to €6,405
- Gross operating margin +€8,464
up €8,464 (+16.5%), from €51,218 to €59,682
- Taxes +€3,143
up €3,143 (+106.1%), from €2,963 to €6,106
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 | €473,126 | €458,654 | -€14,472 | -3.1% |
| Fixed assets | 21/28 | €449,899 | €425,613 | -€24,286 | -5.4% |
| Tangible fixed assets | 22/27 | €445,551 | €423,092 | -€22,458 | -5.0% |
| Land and buildings | 22 | €427,852 | €414,336 | -€13,516 | -3.2% |
| Furniture and vehicles | 24 | €17,699 | €8,756 | -€8,943 | -50.5% |
| Financial fixed assets | 28 | €4,349 | €2,521 | -€1,827 | -42.0% |
| Current assets | 29/58 | €23,227 | €33,040 | +€9,814 | +42.3% |
| Amounts receivable within one year | 40/41 | - | €1,573 | +€1,573 | |
| Other amounts receivable | 41 | - | €1,573 | +€1,573 | |
| Cash at bank and in hand | 54/58 | €22,904 | €31,468 | +€8,563 | +37.4% |
| Deferred charges and accrued income | 490/1 | €323 | - | -€323 | |
| Total equity and liabilities | 10/49 | €473,126 | €458,654 | -€14,472 | -3.1% |
| Equity | 10/15 | €14,661 | €45,378 | +€30,717 | +209.5% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200.0% |
| Reserves | 13 | €8,461 | €26,778 | +€18,317 | +216.5% |
| Distributable reserves | 133 | €8,461 | €26,778 | +€18,317 | +216.5% |
| Amounts payable | 17/49 | €458,465 | €413,276 | -€45,189 | -9.9% |
| Amounts payable after more than one year | 17 | €404,528 | €372,953 | -€31,575 | -7.8% |
| Financial debts | 170/4 | €404,528 | €372,953 | -€31,575 | -7.8% |
| Amounts payable within one year | 42/48 | €52,867 | €40,323 | -€12,544 | -23.7% |
| Current portion of amounts payable after more than one year | 42 | €31,253 | €31,575 | +€321 | +1.0% |
| Trade debts | 44 | €1,929 | €1,916 | -€13 | -0.7% |
| Suppliers | 440/4 | €1,929 | €1,916 | -€13 | -0.7% |
| Taxes, remuneration and social security | 45 | €880 | €427 | -€452 | -51.4% |
| Taxes | 450/3 | €880 | €427 | -€452 | -51.4% |
| Other amounts payable | 47/48 | €18,805 | €6,405 | -€12,400 | -65.9% |
| Accrued charges and deferred income | 492/3 | €1,070 | - | -€1,070 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,458 | €22,458 | -€0 | 0.0% |
| Other operating charges | 640/8 | €8,090 | €8,136 | +€46 | +0.6% |
| Gross operating margin | 9900 | €51,218 | €59,682 | +€8,464 | +16.5% |
| Operating profit (loss) | 9901 | €20,669 | €29,087 | +€8,418 | +40.7% |
| Financial charges | 65/66B | €4,982 | €4,665 | -€318 | -6.4% |
| Recurring financial charges | 65 | €4,982 | €4,665 | -€318 | -6.4% |
| Profit (loss) for the period before taxes | 9903 | €15,687 | €24,423 | +€8,736 | +55.7% |
| Income taxes | 67/77 | €2,963 | €6,106 | +€3,143 | +106.1% |
| Profit (loss) for the period | 9904 | €12,724 | €18,317 | +€5,593 | +44.0% |
| Profit (loss) for the period to be appropriated | 9905 | €12,724 | €18,317 | +€5,593 | +44.0% |
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 10 October 2026 via checked.be.