IMMO AULIS: 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 AULIS
Largest movements
- Current investments +€1.0m
up €1.0m (+145.6%), from €700,000 to €1.7m
- Cash -€939,100
down €939,100 (-53.4%), from €1.8m to €819,642
mainly Current investments (-€1.0m) and Contributions, distributions and other (-€600,000)
- Tangible fixed assets -€126,456
down €126,456 (-2.5%), from €5.0m to €4.8m
of which Assets under construction and advance payments: -€1.6m
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€130,182
up €130,182 (+13.5%), from €966,021 to €1.1m
- Financial income -€99,204
down €99,204 (-92.5%), from €107,221 to €8,017
- Depreciation +€27,259
up €27,259 (+13.3%), from €205,656 to €232,915
- Taxes +€11,446
up €11,446 (+6.3%), from €182,631 to €194,077
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 | €7,467,543 | €7,440,261 | -€27,282 | -0.4% |
| Fixed assets | 21/28 | €4,974,605 | €4,848,148 | -€126,456 | -2.5% |
| Tangible fixed assets | 22/27 | €4,969,101 | €4,842,644 | -€126,456 | -2.5% |
| Land and buildings | 22 | €3,256,639 | €4,759,937 | +€1.5m | +46.2% |
| Plant, machinery and equipment | 23 | - | €2,232 | +€2,232 | |
| Furniture and vehicles | 24 | €116,015 | €80,476 | -€35,539 | -30.6% |
| Assets under construction and advance payments | 27 | €1,596,448 | €0 | -€1.6m | -100.0% |
| Financial fixed assets | 28 | €5,504 | €5,504 | = | 0.0% |
| Current assets | 29/58 | €2,492,939 | €2,592,113 | +€99,174 | +4.0% |
| Amounts receivable within one year | 40/41 | €24,050 | €42,231 | +€18,181 | +75.6% |
| Trade receivables | 40 | €1,050 | €9,598 | +€8,548 | +814.3% |
| Other amounts receivable | 41 | €23,000 | €32,633 | +€9,633 | +41.9% |
| Current investments | 50/53 | €700,000 | €1,719,492 | +€1.0m | +145.6% |
| Cash at bank and in hand | 54/58 | €1,758,742 | €819,642 | -€939,100 | -53.4% |
| Deferred charges and accrued income | 490/1 | €10,147 | €10,748 | +€601 | +5.9% |
| Total equity and liabilities | 10/49 | €7,467,543 | €7,440,261 | -€27,282 | -0.4% |
| Equity | 10/15 | €6,583,670 | €6,571,684 | -€11,986 | -0.2% |
| Contributions | 10/11 | €1,100,670 | €1,100,670 | = | 0.0% |
| Capital | 10 | €1,100,000 | €1,100,000 | = | 0.0% |
| Issued capital | 100 | €1,100,000 | €1,100,000 | = | 0.0% |
| Contributions outside capital | 11 | €670 | €670 | = | 0.0% |
| Share premium | 1100/10 | €670 | €670 | = | 0.0% |
| Reserves | 13 | €822,998 | €795,529 | -€27,469 | -3.3% |
| Non-distributable reserves | 130/1 | €110,000 | €110,000 | = | 0.0% |
| Legal reserve | 130 | €110,000 | €110,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €712,998 | €685,529 | -€27,469 | -3.9% |
| Profit (loss) carried forward | 14 | €4,660,002 | €4,675,485 | +€15,483 | +0.3% |
| Provisions and deferred taxes | 16 | €237,666 | €228,510 | -€9,156 | -3.9% |
| Deferred taxes | 168 | €237,666 | €228,510 | -€9,156 | -3.9% |
| Amounts payable | 17/49 | €646,207 | €640,067 | -€6,140 | -1.0% |
| Amounts payable within one year | 42/48 | €637,682 | €617,867 | -€19,815 | -3.1% |
| Trade debts | 44 | €15,257 | €8,583 | -€6,674 | -43.7% |
| Suppliers | 440/4 | €15,257 | €8,583 | -€6,674 | -43.7% |
| Taxes, remuneration and social security | 45 | €21,384 | €4,754 | -€16,630 | -77.8% |
| Taxes | 450/3 | €21,384 | €4,754 | -€16,630 | -77.8% |
| Other amounts payable | 47/48 | €601,041 | €604,530 | +€3,489 | +0.6% |
| Accrued charges and deferred income | 492/3 | €8,524 | €22,200 | +€13,676 | +160.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €205,656 | €232,915 | +€27,259 | +13.3% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | - | = | |
| Other operating charges | 640/8 | €94,839 | €96,914 | +€2,075 | +2.2% |
| Gross operating margin | 9900 | €966,021 | €1,096,203 | +€130,182 | +13.5% |
| Operating profit (loss) | 9901 | €665,526 | €766,374 | +€100,848 | +15.2% |
| Financial income | 75/76B | €107,221 | €8,017 | -€99,204 | -92.5% |
| Recurring financial income | 75 | €107,221 | €8,017 | -€99,204 | -92.5% |
| Financial charges | 65/66B | €897 | €1,457 | +€560 | +62.4% |
| Recurring financial charges | 65 | €897 | €1,457 | +€560 | +62.4% |
| Profit (loss) for the period before taxes | 9903 | €771,850 | €772,934 | +€1,084 | +0.1% |
| Transfer from deferred taxes | 780 | - | €9,156 | +€9,156 | |
| Income taxes | 67/77 | €182,631 | €194,077 | +€11,446 | +6.3% |
| Profit (loss) for the period | 9904 | €589,219 | €588,014 | -€1,205 | -0.2% |
| Transfer from tax-exempt reserves | 789 | - | €27,469 | +€27,469 | |
| Profit (loss) for the period to be appropriated | 9905 | €589,219 | €615,483 | +€26,264 | +4.5% |
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 9 October 2026 via checked.be.