IMMO CIMA: 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 CIMA
Largest movements
- Tangible fixed assets +€26,402
up €26,402 (+12.2%), from €216,576 to €242,978
of which Land and buildings: +€35,778
- Cash +€4,750
up €4,750 (+120.2%), from €3,950 to €8,700
mainly Debts after one year (+€58,247) and Net result for the year (+€11,787)
- Debts after one year +€58,247
up €58,247 (+58.3%), from €99,976 to €158,223
of which Financial debts: +€57,907
- Other debts -€15,700
down €15,700 (-67.7%), from €23,200 to €7,500
- Trade debts -€8,699
down €8,699 (-99.4%), from €8,748 to €48
- Current portion of long-term debt -€8,004
down €8,004 (-38.3%), from €20,876 to €12,872
- Profit (loss) carried forward +€4,287
up €4,287 (+10.2%), from €42,228 to €46,515
- Gross operating margin -€3,704
down €3,704 (-7.8%), from €47,325 to €43,621
- Taxes -€3,080
down €3,080 (-43.3%), from €7,114 to €4,034
- Financial charges +€2,896
up €2,896 (+42.4%), from €6,833 to €9,729
- Other operating charges +€1,985
up €1,985 (+49.1%), from €4,046 to €6,031
- Depreciation +€1,684
up €1,684 (+17.0%), from €9,905 to €11,590
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 | €222,197 | €253,361 | +€31,164 | +14.0% |
| Fixed assets | 21/28 | €216,576 | €242,978 | +€26,402 | +12.2% |
| Tangible fixed assets | 22/27 | €216,576 | €242,978 | +€26,402 | +12.2% |
| Land and buildings | 22 | €207,200 | €242,978 | +€35,778 | +17.3% |
| Other tangible fixed assets | 26 | €9,376 | - | -€9,376 | |
| Current assets | 29/58 | €5,621 | €10,384 | +€4,762 | +84.7% |
| Cash at bank and in hand | 54/58 | €3,950 | €8,700 | +€4,750 | +120.2% |
| Deferred charges and accrued income | 490/1 | €1,671 | €1,684 | +€13 | +0.8% |
| Total equity and liabilities | 10/49 | €222,197 | €253,361 | +€31,164 | +14.0% |
| Equity | 10/15 | €62,633 | €66,920 | +€4,287 | +6.8% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,228 | €46,515 | +€4,287 | +10.2% |
| Amounts payable | 17/49 | €159,564 | €186,441 | +€26,877 | +16.8% |
| Amounts payable after more than one year | 17 | €99,976 | €158,223 | +€58,247 | +58.3% |
| Financial debts | 170/4 | €92,662 | €150,569 | +€57,907 | +62.5% |
| Other amounts payable | 178/9 | €7,314 | €7,654 | +€340 | +4.6% |
| Amounts payable within one year | 42/48 | €59,588 | €28,218 | -€31,369 | -52.6% |
| Current portion of amounts payable after more than one year | 42 | €20,876 | €12,872 | -€8,004 | -38.3% |
| Trade debts | 44 | €8,748 | €48 | -€8,699 | -99.4% |
| Suppliers | 440/4 | €8,748 | €48 | -€8,699 | -99.4% |
| Taxes, remuneration and social security | 45 | €6,764 | €7,798 | +€1,034 | +15.3% |
| Taxes | 450/3 | €6,764 | €7,798 | +€1,034 | +15.3% |
| Other amounts payable | 47/48 | €23,200 | €7,500 | -€15,700 | -67.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,905 | €11,590 | +€1,684 | +17.0% |
| Other operating charges | 640/8 | €4,046 | €6,031 | +€1,985 | +49.1% |
| Non-recurring operating charges | 66A | €280 | €450 | +€170 | +60.7% |
| Gross operating margin | 9900 | €47,325 | €43,621 | -€3,704 | -7.8% |
| Operating profit (loss) | 9901 | €33,094 | €25,550 | -€7,544 | -22.8% |
| Financial charges | 65/66B | €6,833 | €9,729 | +€2,896 | +42.4% |
| Recurring financial charges | 65 | €6,833 | €9,729 | +€2,896 | +42.4% |
| Profit (loss) for the period before taxes | 9903 | €26,261 | €15,821 | -€10,440 | -39.8% |
| Income taxes | 67/77 | €7,114 | €4,034 | -€3,080 | -43.3% |
| Profit (loss) for the period | 9904 | €19,147 | €11,787 | -€7,360 | -38.4% |
| Profit (loss) for the period to be appropriated | 9905 | €19,147 | €11,787 | -€7,360 | -38.4% |
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 3 October 2026 via checked.be.