IMMO CLIJSTERS: 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 CLIJSTERS
Largest movements
- Cash +€22,579
up €22,579 (+38.2%), from €59,170 to €81,749
mainly Depreciation (+€24,579) and Net result for the year (+€4,381)
- Tangible fixed assets -€19,897
down €19,897 (-5.4%), from €371,410 to €351,513
of which Land and buildings: -€22,230
- Profit (loss) carried forward +€4,381
up €4,381 (+25.1%), from -€17,446 to -€13,065
- Gross operating margin -€5,368
down €5,368 (-13.3%), from €40,444 to €35,077
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 | €431,726 | €434,464 | +€2,738 | +0.6% |
| Fixed assets | 21/28 | €371,410 | €351,513 | -€19,897 | -5.4% |
| Tangible fixed assets | 22/27 | €371,410 | €351,513 | -€19,897 | -5.4% |
| Land and buildings | 22 | €349,433 | €327,203 | -€22,230 | -6.4% |
| Other tangible fixed assets | 26 | €21,976 | €24,310 | +€2,333 | +10.6% |
| Current assets | 29/58 | €60,317 | €82,952 | +€22,635 | +37.5% |
| Cash at bank and in hand | 54/58 | €59,170 | €81,749 | +€22,579 | +38.2% |
| Deferred charges and accrued income | 490/1 | €1,146 | €1,203 | +€56 | +4.9% |
| Total equity and liabilities | 10/49 | €431,726 | €434,464 | +€2,738 | +0.6% |
| Equity | 10/15 | €424,469 | €428,851 | +€4,381 | +1.0% |
| Contributions | 10/11 | €330,629 | €330,629 | = | 0.0% |
| Reserves | 13 | €111,286 | €111,286 | = | 0.0% |
| Non-distributable reserves | 130/1 | €15,581 | €15,581 | = | 0.0% |
| Reserves not available under the articles | 1311 | €15,581 | €15,581 | = | 0.0% |
| Tax-exempt reserves | 132 | €344 | €344 | = | 0.0% |
| Distributable reserves | 133 | €95,362 | €95,362 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,446 | -€13,065 | +€4,381 | +25.1% |
| Amounts payable | 17/49 | €7,257 | €5,614 | -€1,643 | -22.6% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €5,898 | €4,463 | -€1,435 | -24.3% |
| Trade debts | 44 | €0 | €303 | +€303 | |
| Suppliers | 440/4 | €0 | €303 | +€303 | |
| Other amounts payable | 47/48 | €5,898 | €4,161 | -€1,737 | -29.5% |
| Accrued charges and deferred income | 492/3 | €1,359 | €1,150 | -€209 | -15.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,848 | €24,579 | -€269 | -1.1% |
| Other operating charges | 640/8 | €5,531 | €5,702 | +€172 | +3.1% |
| Gross operating margin | 9900 | €40,444 | €35,077 | -€5,368 | -13.3% |
| Operating profit (loss) | 9901 | €10,065 | €4,795 | -€5,271 | -52.4% |
| Financial charges | 65/66B | €615 | €413 | -€202 | -32.8% |
| Recurring financial charges | 65 | €615 | €413 | -€202 | -32.8% |
| Profit (loss) for the period before taxes | 9903 | €9,451 | €4,381 | -€5,069 | -53.6% |
| Profit (loss) for the period | 9904 | €9,451 | €4,381 | -€5,069 | -53.6% |
| Profit (loss) for the period to be appropriated | 9905 | €9,451 | €4,381 | -€5,069 | -53.6% |
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 28 October 2026 via checked.be.