IMMO-BAS: 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-BAS
Largest movements
- Tangible fixed assets -€25,921
down €25,921 (-4.8%), from €535,741 to €509,821
of which Land and buildings: -€13,811
- Cash +€20,636
up €20,636 (+253.8%), from €8,130 to €28,766
mainly Depreciation (+€25,921) and Current portion of long-term debt (+€23,245)
- Debts after one year -€45,866
down €45,866 (-10.9%), from €421,863 to €375,997
- Current portion of long-term debt +€23,245
up €23,245, from €0 to €23,245
- Profit (loss) carried forward +€17,310
up €17,310 (+67.4%), from -€25,675 to -€8,365
- Accrued charges and deferred income +€6,600
new in 2025: €6,600
- Turnover -€30,089
down €30,089 (-33.0%), from €91,086 to €60,998
- Gross operating margin -€24,030
down €24,030 (-31.0%), from €77,423 to €53,392
- Other operating charges -€20,990
down €20,990 (-88.5%), from €23,709 to €2,719
- Purchases and services -€6,058
down €6,058 (-44.3%), from €13,664 to €7,605
- Depreciation +€4,650
up €4,650 (+21.9%), from €21,271 to €25,921
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 | €546,140 | €542,860 | -€3,280 | -0.6% |
| Fixed assets | 21/28 | €535,741 | €509,821 | -€25,921 | -4.8% |
| Tangible fixed assets | 22/27 | €535,741 | €509,821 | -€25,921 | -4.8% |
| Land and buildings | 22 | €432,729 | €418,919 | -€13,811 | -3.2% |
| Plant, machinery and equipment | 23 | €96,076 | €85,688 | -€10,388 | -10.8% |
| Furniture and vehicles | 24 | €6,937 | €5,214 | -€1,723 | -24.8% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €10,398 | €33,039 | +€22,641 | +217.7% |
| Amounts receivable within one year | 40/41 | €0 | €3,000 | +€3,000 | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | €3,000 | +€3,000 | |
| Cash at bank and in hand | 54/58 | €8,130 | €28,766 | +€20,636 | +253.8% |
| Deferred charges and accrued income | 490/1 | €2,268 | €1,273 | -€995 | -43.9% |
| Total equity and liabilities | 10/49 | €546,140 | €542,860 | -€3,280 | -0.6% |
| Equity | 10/15 | -€23,675 | -€6,365 | +€17,310 | +73.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | €2,000 | = | 0.0% |
| Issued capital | 100 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,675 | -€8,365 | +€17,310 | +67.4% |
| Amounts payable | 17/49 | €569,814 | €549,224 | -€20,590 | -3.6% |
| Amounts payable after more than one year | 17 | €421,863 | €375,997 | -€45,866 | -10.9% |
| Financial debts | 170/4 | €421,863 | €375,997 | -€45,866 | -10.9% |
| Amounts payable within one year | 42/48 | €147,951 | €166,627 | +€18,676 | +12.6% |
| Current portion of amounts payable after more than one year | 42 | €0 | €23,245 | +€23,245 | |
| Trade debts | 44 | €0 | €0 | = | |
| Suppliers | 440/4 | €0 | €0 | = | |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Other amounts payable | 47/48 | €147,951 | €143,382 | -€4,569 | -3.1% |
| Accrued charges and deferred income | 492/3 | - | €6,600 | +€6,600 | |
| Turnover | 70 | €91,086 | €60,998 | -€30,089 | -33.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €13,664 | €7,605 | -€6,058 | -44.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,271 | €25,921 | +€4,650 | +21.9% |
| Other operating charges | 640/8 | €23,709 | €2,719 | -€20,990 | -88.5% |
| Gross operating margin | 9900 | €77,423 | €53,392 | -€24,030 | -31.0% |
| Operating profit (loss) | 9901 | €32,443 | €24,753 | -€7,691 | -23.7% |
| Financial income | 75/76B | - | €4,569 | +€4,569 | |
| Recurring financial income | 75 | - | €4,569 | +€4,569 | |
| Financial charges | 65/66B | €12,496 | €12,012 | -€484 | -3.9% |
| Recurring financial charges | 65 | €12,496 | €12,012 | -€484 | -3.9% |
| Profit (loss) for the period before taxes | 9903 | €19,947 | €17,310 | -€2,637 | -13.2% |
| Income taxes | 67/77 | €2,000 | €0 | -€2,000 | -100.0% |
| Profit (loss) for the period | 9904 | €17,947 | €17,310 | -€637 | -3.6% |
| Profit (loss) for the period to be appropriated | 9905 | €17,947 | €17,310 | -€637 | -3.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.