IMMO CLEVER: 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 CLEVER
Largest movements
- Cash +€37,107
up €37,107 (+46.9%), from €79,130 to €116,238
mainly Net result for the year (+€31,055) and Tax, wage and social debts (+€12,262)
- Stocks and contracts +€8,621
up €8,621 (+3.8%), from €226,260 to €234,881
- Reserves +€31,055
up €31,055 (+108.6%), from €28,588 to €59,643
- Tax, wage and social debts +€12,262
up €12,262 (+114.4%), from €10,720 to €22,982
- Gross operating margin +€3,614
up €3,614 (+9.0%), from €40,151 to €43,765
- Taxes +€925
up €925 (+8.6%), from €10,720 to €11,646
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 | €307,129 | €351,119 | +€43,990 | +14.3% |
| Current assets | 29/58 | €307,129 | €351,119 | +€43,990 | +14.3% |
| Stocks and contracts in progress | 3 | €226,260 | €234,881 | +€8,621 | +3.8% |
| Stocks | 30/36 | €226,260 | €234,881 | +€8,621 | +3.8% |
| Amounts receivable within one year | 40/41 | €1,739 | - | -€1,739 | |
| Trade receivables | 40 | €1,736 | - | -€1,736 | |
| Other amounts receivable | 41 | €3 | - | -€3 | |
| Cash at bank and in hand | 54/58 | €79,130 | €116,238 | +€37,107 | +46.9% |
| Total equity and liabilities | 10/49 | €307,129 | €351,119 | +€43,990 | +14.3% |
| Equity | 10/15 | €48,588 | €79,643 | +€31,055 | +63.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €28,588 | €59,643 | +€31,055 | +108.6% |
| Distributable reserves | 133 | €28,588 | €59,643 | +€31,055 | +108.6% |
| Amounts payable | 17/49 | €258,541 | €271,476 | +€12,935 | +5.0% |
| Amounts payable within one year | 42/48 | €258,541 | €271,476 | +€12,935 | +5.0% |
| Trade debts | 44 | €201 | €739 | +€537 | +267.0% |
| Suppliers | 440/4 | €201 | €739 | +€537 | +267.0% |
| Taxes, remuneration and social security | 45 | €10,720 | €22,982 | +€12,262 | +114.4% |
| Taxes | 450/3 | €10,720 | €22,982 | +€12,262 | +114.4% |
| Other amounts payable | 47/48 | €247,620 | €247,755 | +€136 | +0.1% |
| Other operating charges | 640/8 | €772 | €960 | +€188 | +24.4% |
| Gross operating margin | 9900 | €40,151 | €43,765 | +€3,614 | +9.0% |
| Operating profit (loss) | 9901 | €39,380 | €42,805 | +€3,425 | +8.7% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €72 | €104 | +€32 | +44.8% |
| Recurring financial charges | 65 | €72 | €104 | +€32 | +44.8% |
| Profit (loss) for the period before taxes | 9903 | €39,308 | €42,700 | +€3,392 | +8.6% |
| Income taxes | 67/77 | €10,720 | €11,646 | +€925 | +8.6% |
| Profit (loss) for the period | 9904 | €28,588 | €31,055 | +€2,467 | +8.6% |
| Profit (loss) for the period to be appropriated | 9905 | €28,588 | €31,055 | +€2,467 | +8.6% |
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.