Immo BRAN: 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 BRAN
Largest movements
- Cash +€28,225
up €28,225 (+632.7%), from €4,461 to €32,686
mainly Receivables within one year (+€24,088) and Depreciation (+€15,357)
- Receivables within one year -€24,088
down €24,088 (-34.8%), from €69,135 to €45,048
- Tangible fixed assets -€15,357
down €15,357 (-6.0%), from €256,792 to €241,434
- Revaluation surpluses -€15,000
down €15,000 (-11.1%), from €135,000 to €120,000
- Reserves +€15,000
up €15,000 (+8.7%), from €173,047 to €188,047
of which Distributable reserves: +€15,000
- Other debts -€4,700
no longer reported in 2025 (was €4,700)
- Profit (loss) carried forward -€4,216
down €4,216 (-3.8%), from -€110,443 to -€114,659
- Tax, wage and social debts -€3,488
down €3,488 (-46.7%), from €7,468 to €3,981
- Financial income -€1,569
down €1,569 (-80.3%), from €1,954 to €385
- Gross operating margin +€481
up €481 (+2.9%), from €16,744 to €17,225
- Taxes -€291
down €291 (-7.5%), from €3,886 to €3,595
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 | €330,388 | €319,168 | -€11,220 | -3.4% |
| Fixed assets | 21/28 | €256,792 | €241,434 | -€15,357 | -6.0% |
| Tangible fixed assets | 22/27 | €256,792 | €241,434 | -€15,357 | -6.0% |
| Land and buildings | 22 | €256,792 | €241,434 | -€15,357 | -6.0% |
| Current assets | 29/58 | €73,596 | €77,733 | +€4,137 | +5.6% |
| Amounts receivable within one year | 40/41 | €69,135 | €45,048 | -€24,088 | -34.8% |
| Other amounts receivable | 41 | €69,135 | €45,048 | -€24,088 | -34.8% |
| Cash at bank and in hand | 54/58 | €4,461 | €32,686 | +€28,225 | +632.7% |
| Total equity and liabilities | 10/49 | €330,388 | €319,168 | -€11,220 | -3.4% |
| Equity | 10/15 | €317,832 | €313,616 | -€4,216 | -1.3% |
| Contributions | 10/11 | €120,228 | €120,228 | = | 0.0% |
| Capital | 10 | €120,228 | €120,228 | = | 0.0% |
| Issued capital | 100 | €120,228 | €120,228 | = | 0.0% |
| Revaluation surpluses | 12 | €135,000 | €120,000 | -€15,000 | -11.1% |
| Reserves | 13 | €173,047 | €188,047 | +€15,000 | +8.7% |
| Non-distributable reserves | 130/1 | €8,047 | €8,047 | = | 0.0% |
| Legal reserve | 130 | €8,047 | €8,047 | = | 0.0% |
| Distributable reserves | 133 | €165,000 | €180,000 | +€15,000 | +9.1% |
| Profit (loss) carried forward | 14 | -€110,443 | -€114,659 | -€4,216 | -3.8% |
| Amounts payable | 17/49 | €12,555 | €5,551 | -€7,004 | -55.8% |
| Amounts payable within one year | 42/48 | €12,555 | €5,551 | -€7,004 | -55.8% |
| Trade debts | 44 | €387 | €1,571 | +€1,183 | +305.5% |
| Suppliers | 440/4 | €387 | €1,571 | +€1,183 | +305.5% |
| Taxes, remuneration and social security | 45 | €7,468 | €3,981 | -€3,488 | -46.7% |
| Taxes | 450/3 | €7,468 | €3,981 | -€3,488 | -46.7% |
| Other amounts payable | 47/48 | €4,700 | - | -€4,700 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,357 | €15,357 | = | 0.0% |
| Other operating charges | 640/8 | €2,752 | €2,829 | +€76 | +2.8% |
| Gross operating margin | 9900 | €16,744 | €17,225 | +€481 | +2.9% |
| Operating profit (loss) | 9901 | -€1,366 | -€961 | +€404 | +29.6% |
| Financial income | 75/76B | €1,954 | €385 | -€1,569 | -80.3% |
| Recurring financial income | 75 | €1,954 | €385 | -€1,569 | -80.3% |
| Financial charges | 65/66B | €45 | €45 | +€0 | +0.6% |
| Recurring financial charges | 65 | €45 | €45 | +€0 | +0.6% |
| Profit (loss) for the period before taxes | 9903 | €544 | -€621 | -€1,165 | |
| Income taxes | 67/77 | €3,886 | €3,595 | -€291 | -7.5% |
| Profit (loss) for the period | 9904 | -€3,342 | -€4,216 | -€874 | -26.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,342 | -€4,216 | -€874 | -26.1% |
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 7 October 2026 via checked.be.