IMMO Cérès: 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 Cérès
Largest movements
- Receivables within one year +€5,100
up €5,100 (+62.4%), from €8,174 to €13,274
- Cash +€374
up €374 (+10.2%), from €3,647 to €4,021
mainly Net result for the year (+€4,544) and Tax, wage and social debts (+€819)
- Profit (loss) carried forward +€4,544
up €4,544 (+68.6%), from €6,620 to €11,164
- Tax, wage and social debts +€819
up €819 (+37.1%), from €2,207 to €3,025
No income-statement line moved by more than 1% of the activity.
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 | €11,821 | €17,295 | +€5,474 | +46.3% |
| Current assets | 29/58 | €11,821 | €17,295 | +€5,474 | +46.3% |
| Amounts receivable within one year | 40/41 | €8,174 | €13,274 | +€5,100 | +62.4% |
| Other amounts receivable | 41 | €8,174 | €13,274 | +€5,100 | +62.4% |
| Cash at bank and in hand | 54/58 | €3,647 | €4,021 | +€374 | +10.2% |
| Total equity and liabilities | 10/49 | €11,821 | €17,295 | +€5,474 | +46.3% |
| Equity | 10/15 | €8,620 | €13,164 | +€4,544 | +52.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,620 | €11,164 | +€4,544 | +68.6% |
| Amounts payable | 17/49 | €3,201 | €4,131 | +€930 | +29.1% |
| Amounts payable within one year | 42/48 | €3,201 | €4,131 | +€930 | +29.1% |
| Trade debts | 44 | €995 | €1,106 | +€111 | +11.2% |
| Suppliers | 440/4 | €995 | €1,106 | +€111 | +11.2% |
| Taxes, remuneration and social security | 45 | €2,207 | €3,025 | +€819 | +37.1% |
| Taxes | 450/3 | €2,207 | €3,025 | +€819 | +37.1% |
| Gross operating margin | 9900 | €6,234 | €6,246 | +€12 | +0.2% |
| Operating profit (loss) | 9901 | €6,234 | €6,246 | +€12 | +0.2% |
| Financial charges | 65/66B | €191 | €187 | -€3 | -1.8% |
| Recurring financial charges | 65 | €191 | €187 | -€3 | -1.8% |
| Profit (loss) for the period before taxes | 9903 | €6,043 | €6,058 | +€15 | +0.2% |
| Income taxes | 67/77 | €1,511 | €1,515 | +€4 | +0.2% |
| Profit (loss) for the period | 9904 | €4,533 | €4,544 | +€11 | +0.2% |
| Profit (loss) for the period to be appropriated | 9905 | €4,533 | €4,544 | +€11 | +0.2% |
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 2 October 2026 via checked.be.