IMMO C & C: 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 C & C
Largest movements
- Tangible fixed assets -€164,129
down €164,129 (-6.1%), from €2.7m to €2.5m
of which Land and buildings: -€165,743
- Cash +€95,889
up €95,889 (+1440.0%), from €6,659 to €102,548
mainly Depreciation (+€136,324) and Net result for the year (+€134,847)
- Debts after one year -€183,133
down €183,133 (-7.6%), from €2.4m to €2.2m
of which Financial debts: -€231,663
- Profit (loss) carried forward +€134,847
up €134,847 (+21.2%), from -€636,984 to -€502,137
- Gross operating margin +€201,697
up €201,697 (+135.7%), from €148,612 to €350,310
- Turnover -€165,244
no longer reported in 2025 (was €165,244)
- Financial charges -€47,880
down €47,880 (-42.7%), from €112,007 to €64,127
of which Financial charges: -€47,880
- Purchases and services -€16,632
no longer reported in 2025 (was €16,632)
- Depreciation -€12,678
down €12,678 (-8.5%), from €149,003 to €136,324
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,683,321 | €2,637,118 | -€46,204 | -1.7% |
| Fixed assets | 21/28 | €2,676,662 | €2,512,533 | -€164,129 | -6.1% |
| Tangible fixed assets | 22/27 | €2,676,662 | €2,512,533 | -€164,129 | -6.1% |
| Land and buildings | 22 | €2,675,885 | €2,510,142 | -€165,743 | -6.2% |
| Plant, machinery and equipment | 23 | €777 | €2,391 | +€1,614 | +207.7% |
| Current assets | 29/58 | €6,659 | €124,584 | +€117,925 | +1770.9% |
| Cash at bank and in hand | 54/58 | €6,659 | €102,548 | +€95,889 | +1440.0% |
| Deferred charges and accrued income | 490/1 | - | €22,036 | +€22,036 | |
| Total equity and liabilities | 10/49 | €2,683,321 | €2,637,118 | -€46,204 | -1.7% |
| Equity | 10/15 | -€292,984 | -€158,137 | +€134,847 | +46.0% |
| Contributions | 10/11 | €64,000 | €64,000 | = | 0.0% |
| Capital | 10 | - | €64,000 | +€64,000 | |
| Issued capital | 100 | - | €64,000 | +€64,000 | |
| Revaluation surpluses | 12 | €280,000 | €280,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€636,984 | -€502,137 | +€134,847 | +21.2% |
| Amounts payable | 17/49 | €2,976,305 | €2,795,255 | -€181,051 | -6.1% |
| Amounts payable after more than one year | 17 | €2,395,846 | €2,212,713 | -€183,133 | -7.6% |
| Financial debts | 170/4 | €2,165,531 | €1,933,868 | -€231,663 | -10.7% |
| Other amounts payable | 178/9 | €230,316 | €278,846 | +€48,530 | +21.1% |
| Amounts payable within one year | 42/48 | €580,459 | €579,245 | -€1,214 | -0.2% |
| Current portion of amounts payable after more than one year | 42 | €96,370 | €87,800 | -€8,570 | -8.9% |
| Financial debts | 43 | - | €1,577 | +€1,577 | |
| Credit institutions | 430/8 | - | €1,577 | +€1,577 | |
| Trade debts | 44 | €3,138 | €16,339 | +€13,200 | +420.6% |
| Suppliers | 440/4 | €3,138 | €16,339 | +€13,200 | +420.6% |
| Advances received on contracts in progress | 46 | €1,300 | €0 | -€1,300 | -100.0% |
| Other amounts payable | 47/48 | €479,651 | €473,529 | -€6,122 | -1.3% |
| Accrued charges and deferred income | 492/3 | - | €3,297 | +€3,297 | |
| Turnover | 70 | €165,244 | - | -€165,244 | |
| Non-recurring operating income | 76A | - | €180,170 | +€180,170 | |
| Goods, raw materials, services and sundry goods | 60/61 | €16,632 | - | -€16,632 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €149,003 | €136,324 | -€12,678 | -8.5% |
| Other operating charges | 640/8 | €15,530 | €15,301 | -€229 | -1.5% |
| Non-recurring operating charges | 66A | - | €0 | = | |
| Gross operating margin | 9900 | €148,612 | €350,310 | +€201,697 | +135.7% |
| Operating profit (loss) | 9901 | -€15,921 | €198,684 | +€214,605 | |
| Financial income | 75/76B | €2 | €414 | +€412 | +23027.9% |
| Recurring financial income | 75 | €2 | €414 | +€412 | +23027.9% |
| Financial charges | 65/66B | €112,007 | €64,127 | -€47,880 | -42.7% |
| Recurring financial charges | 65 | €112,007 | €64,127 | -€47,880 | -42.7% |
| Non-recurring financial charges | 66B | €0 | - | -€0 | |
| Profit (loss) for the period before taxes | 9903 | -€127,926 | €134,971 | +€262,897 | |
| Income taxes | 67/77 | - | €124 | +€124 | |
| Profit (loss) for the period | 9904 | -€127,926 | €134,847 | +€262,773 | |
| Profit (loss) for the period to be appropriated | 9905 | -€127,926 | €134,847 | +€262,773 |
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 6 October 2026 via checked.be.