IMMO CHOM'S: 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 CHOM'S
Largest movements
- Cash -€307,697
down €307,697 (-33.4%), from €922,577 to €614,879
mainly Net result for the year (-€227,732) and Tax, wage and social debts (-€61,643)
- Tangible fixed assets +€25,132
up €25,132 (+76.5%), from €32,836 to €57,969
of which Furniture and vehicles: +€25,132
- Reserves -€286,472
down €286,472 (-38.8%), from €738,620 to €452,148
of which Tax-exempt reserves: -€286,472
- Tax, wage and social debts -€61,643
no longer reported in 2025 (was €61,643)
- Profit (loss) carried forward +€58,740
up €58,740 (+29.9%), from -€196,581 to -€137,841
- Gross operating margin -€235,042
down €235,042, from €20,216 to -€214,825
- Purchases and services -€77,602
no longer reported in 2025 (was €77,602)
- Taxes -€61,586
down €61,586 (-99.4%), from €61,979 to €392
- Depreciation +€2,441
up €2,441 (+26.0%), from €9,377 to €11,818
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 | €1,121,093 | €834,084 | -€287,009 | -25.6% |
| Fixed assets | 21/28 | €42,836 | €67,969 | +€25,132 | +58.7% |
| Tangible fixed assets | 22/27 | €32,836 | €57,969 | +€25,132 | +76.5% |
| Land and buildings | 22 | €2,882 | €2,882 | = | 0.0% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €29,955 | €55,087 | +€25,132 | +83.9% |
| Financial fixed assets | 28 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €1,078,257 | €766,115 | -€312,142 | -28.9% |
| Amounts receivable within one year | 40/41 | €155,680 | €151,236 | -€4,444 | -2.9% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €155,680 | €151,236 | -€4,444 | -2.9% |
| Cash at bank and in hand | 54/58 | €922,577 | €614,879 | -€307,697 | -33.4% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €1,121,093 | €834,084 | -€287,009 | -25.6% |
| Equity | 10/15 | €1,042,039 | €814,307 | -€227,732 | -21.9% |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Capital | 10 | €500,000 | €500,000 | = | 0.0% |
| Issued capital | 100 | €500,000 | €500,000 | = | 0.0% |
| Reserves | 13 | €738,620 | €452,148 | -€286,472 | -38.8% |
| Non-distributable reserves | 130/1 | €9,204 | €9,204 | = | 0.0% |
| Legal reserve | 130 | €9,204 | €9,204 | = | 0.0% |
| Tax-exempt reserves | 132 | €729,416 | €442,944 | -€286,472 | -39.3% |
| Profit (loss) carried forward | 14 | -€196,581 | -€137,841 | +€58,740 | +29.9% |
| Amounts payable | 17/49 | €79,054 | €19,777 | -€59,277 | -75.0% |
| Amounts payable after more than one year | 17 | €3,899 | €3,899 | = | 0.0% |
| Other amounts payable | 178/9 | €3,899 | €3,899 | = | 0.0% |
| Amounts payable within one year | 42/48 | €75,155 | €15,878 | -€59,277 | -78.9% |
| Trade debts | 44 | €13,511 | €15,878 | +€2,366 | +17.5% |
| Suppliers | 440/4 | €13,511 | €15,878 | +€2,366 | +17.5% |
| Taxes, remuneration and social security | 45 | €61,643 | - | -€61,643 | |
| Taxes | 450/3 | €61,643 | - | -€61,643 | |
| Goods, raw materials, services and sundry goods | 60/61 | €77,602 | - | -€77,602 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,377 | €11,818 | +€2,441 | +26.0% |
| Other operating charges | 640/8 | €2,409 | €1,199 | -€1,211 | -50.3% |
| Gross operating margin | 9900 | €20,216 | -€214,825 | -€235,042 | |
| Operating profit (loss) | 9901 | €8,430 | -€227,841 | -€236,271 | |
| Financial income | 75/76B | - | €541 | +€541 | |
| Recurring financial income | 75 | - | €541 | +€541 | |
| Financial charges | 65/66B | €45 | €40 | -€5 | -11.7% |
| Recurring financial charges | 65 | €45 | €40 | -€5 | -11.7% |
| Profit (loss) for the period before taxes | 9903 | €8,385 | -€227,340 | -€235,725 | |
| Transfer to deferred taxes | 680 | €87,769 | - | -€87,769 | |
| Income taxes | 67/77 | €61,979 | €392 | -€61,586 | -99.4% |
| Profit (loss) for the period | 9904 | -€141,363 | -€227,732 | -€86,370 | -61.1% |
| Transfer from tax-exempt reserves | 789 | - | €286,472 | +€286,472 | |
| Profit (loss) for the period to be appropriated | 9905 | -€141,363 | €58,740 | +€200,103 |
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 24 October 2026 via checked.be.