IMMO CAPROENS: 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 CAPROENS
Largest movements
- Tangible fixed assets -€100,970
down €100,970 (-5.8%), from €1.7m to €1.6m
of which Land and buildings: -€100,749
- Cash +€77,005
up €77,005 (+150%), from €51,407 to €128,412
mainly Depreciation (+€136,220) and Net result for the year (+€129,857)
- Receivables within one year +€29,191
up €29,191 (+80.3%), from €36,367 to €65,558
of which Trade receivables: +€28,077
- Reserves +€129,857
up €129,857 (+15.4%), from €841,474 to €971,331
- Debts after one year -€126,667
down €126,667 (-18.8%), from €675,555 to €548,888
- Gross operating margin +€24,667
up €24,667 (+7.6%), from €324,865 to €349,532
- Financial charges -€3,570
down €3,570 (-20.9%), from €17,096 to €13,526
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.
Derived cash bridge
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 | €1,825,143 | €1,830,546 | +€5,403 | +0.3% |
| Fixed assets | 21/28 | €1,735,341 | €1,634,371 | -€100,970 | -5.8% |
| Tangible fixed assets | 22/27 | €1,735,341 | €1,634,371 | -€100,970 | -5.8% |
| Land and buildings | 22 | €1,644,604 | €1,543,855 | -€100,749 | -6.1% |
| Plant, machinery and equipment | 23 | €15,449 | €39,201 | +€23,753 | +154% |
| Furniture and vehicles | 24 | €75,288 | €51,315 | -€23,973 | -31.8% |
| Current assets | 29/58 | €89,802 | €196,175 | +€106,373 | +118% |
| Amounts receivable within one year | 40/41 | €36,367 | €65,558 | +€29,191 | +80.3% |
| Trade receivables | 40 | €17,300 | €45,377 | +€28,077 | +162% |
| Other amounts receivable | 41 | €19,067 | €20,181 | +€1,114 | +5.8% |
| Cash at bank and in hand | 54/58 | €51,407 | €128,412 | +€77,005 | +150% |
| Deferred charges and accrued income | 490/1 | €2,029 | €2,206 | +€177 | +8.7% |
| Total equity and liabilities | 10/49 | €1,825,143 | €1,830,546 | +€5,403 | +0.3% |
| Equity | 10/15 | €966,474 | €1,096,331 | +€129,857 | +13.4% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Reserves | 13 | €841,474 | €971,331 | +€129,857 | +15.4% |
| Distributable reserves | 133 | €841,474 | €971,331 | +€129,857 | +15.4% |
| Amounts payable | 17/49 | €858,669 | €734,215 | -€124,453 | -14.5% |
| Amounts payable after more than one year | 17 | €675,555 | €548,888 | -€126,667 | -18.8% |
| Financial debts | 170/4 | €675,555 | €548,888 | -€126,667 | -18.8% |
| Amounts payable within one year | 42/48 | €182,042 | €181,856 | -€187 | -0.1% |
| Current portion of amounts payable after more than one year | 42 | €126,667 | €126,667 | = | 0.0% |
| Financial debts | 43 | €12,677 | €16,825 | +€4,148 | +32.7% |
| Credit institutions | 430/8 | - | €16,825 | +€16,825 | |
| Other loans | 439 | €12,677 | - | -€12,677 | |
| Trade debts | 44 | €30,809 | €32,206 | +€1,397 | +4.5% |
| Suppliers | 440/4 | €30,809 | €32,206 | +€1,397 | +4.5% |
| Taxes, remuneration and social security | 45 | €6,248 | €4,816 | -€1,431 | -22.9% |
| Taxes | 450/3 | €6,248 | €4,816 | -€1,431 | -22.9% |
| Other amounts payable | 47/48 | €5,641 | €1,341 | -€4,300 | -76.2% |
| Accrued charges and deferred income | 492/3 | €1,071 | €3,471 | +€2,400 | +224% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €139,008 | €136,220 | -€2,788 | -2.0% |
| Other operating charges | 640/8 | €24,977 | €26,231 | +€1,255 | +5.0% |
| Gross operating margin | 9900 | €324,865 | €349,532 | +€24,667 | +7.6% |
| Operating profit (loss) | 9901 | €160,881 | €187,081 | +€26,201 | +16.3% |
| Financial income | 75/76B | €210 | €0 | -€210 | -100% |
| Recurring financial income | 75 | €210 | €0 | -€210 | -100% |
| Financial charges | 65/66B | €17,096 | €13,526 | -€3,570 | -20.9% |
| Recurring financial charges | 65 | €17,096 | €13,526 | -€3,570 | -20.9% |
| Profit (loss) for the period before taxes | 9903 | €143,995 | €173,555 | +€29,561 | +20.5% |
| Income taxes | 67/77 | €42,315 | €43,699 | +€1,384 | +3.3% |
| Profit (loss) for the period | 9904 | €101,680 | €129,857 | +€28,177 | +27.7% |
| Profit (loss) for the period to be appropriated | 9905 | €101,680 | €129,857 | +€28,177 | +27.7% |
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 19 October 2026 via checked.be.