IMMO CLOSIÈRE CORNET: 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 CLOSIÈRE CORNET
Largest movements
- Tangible fixed assets +€86,435
up €86,435 (+1.0%), from €8.4m to €8.5m
of which Land and buildings: +€88,396
- Profit (loss) carried forward +€553,806
up €553,806 (+74.4%), from -€744,427 to -€190,621
- Other debts -€472,896
down €472,896 (-15.1%), from €3.1m to €2.7m
- Gross operating margin +€716,653
up €716,653 (+148%), from €483,284 to €1.2m
- Depreciation +€74,045
up €74,045 (+35.3%), from €209,891 to €283,936
- Financial charges -€43,503
down €43,503 (-13.7%), from €318,039 to €274,537
- Purchases and services -€15,992
down €15,992 (-29.5%), from €54,254 to €38,263
- Turnover +€12,791
up €12,791 (+2.6%), from €492,132 to €504,924
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,405,314 | €8,491,203 | +€85,888 | +1.0% |
| Fixed assets | 21/28 | €8,404,734 | €8,491,170 | +€86,435 | +1.0% |
| Tangible fixed assets | 22/27 | €8,404,734 | €8,491,170 | +€86,435 | +1.0% |
| Land and buildings | 22 | €7,927,398 | €8,015,793 | +€88,396 | +1.1% |
| Plant, machinery and equipment | 23 | €9,802 | €7,841 | -€1,960 | -20.0% |
| Assets under construction and advance payments | 27 | €467,535 | €467,535 | = | 0.0% |
| Current assets | 29/58 | €580 | €33 | -€547 | -94.3% |
| Amounts receivable within one year | 40/41 | €550 | - | -€550 | |
| Trade receivables | 40 | €550 | - | -€550 | |
| Deferred charges and accrued income | 490/1 | €30 | €33 | +€3 | +10.9% |
| Total equity and liabilities | 10/49 | €8,405,314 | €8,491,203 | +€85,888 | +1.0% |
| Equity | 10/15 | €5,253,608 | €5,807,413 | +€553,806 | +10.5% |
| Contributions | 10/11 | €138,820 | €138,820 | = | 0.0% |
| Capital | 10 | €138,820 | €138,820 | = | 0.0% |
| Issued capital | 100 | €138,820 | €138,820 | = | 0.0% |
| Revaluation surpluses | 12 | €3,442,268 | €3,375,528 | -€66,740 | -1.9% |
| Reserves | 13 | €2,416,946 | €2,483,686 | +€66,740 | +2.8% |
| Non-distributable reserves | 130/1 | €13,882 | €13,882 | = | 0.0% |
| Legal reserve | 130 | €13,882 | €13,882 | = | 0.0% |
| Tax-exempt reserves | 132 | €56,250 | €56,250 | = | 0.0% |
| Distributable reserves | 133 | €2,346,814 | €2,413,554 | +€66,740 | +2.8% |
| Profit (loss) carried forward | 14 | -€744,427 | -€190,621 | +€553,806 | +74.4% |
| Amounts payable | 17/49 | €3,151,706 | €2,683,789 | -€467,917 | -14.8% |
| Amounts payable within one year | 42/48 | €3,142,713 | €2,666,090 | -€476,624 | -15.2% |
| Trade debts | 44 | €3,727 | - | -€3,727 | |
| Suppliers | 440/4 | €3,727 | - | -€3,727 | |
| Taxes, remuneration and social security | 45 | - | €0 | +€0 | |
| Taxes | 450/3 | - | €0 | +€0 | |
| Other amounts payable | 47/48 | €3,138,986 | €2,666,090 | -€472,896 | -15.1% |
| Accrued charges and deferred income | 492/3 | €8,993 | €17,699 | +€8,706 | +96.8% |
| Turnover | 70 | €492,132 | €504,924 | +€12,791 | +2.6% |
| Non-recurring operating income | 76A | - | €685,372 | +€685,372 | |
| Goods, raw materials, services and sundry goods | 60/61 | €54,254 | €38,263 | -€15,992 | -29.5% |
| Remuneration, social security and pensions | 62 | -€976 | - | +€976 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €209,891 | €283,936 | +€74,045 | +35.3% |
| Other operating charges | 640/8 | €68,884 | €81,009 | +€12,125 | +17.6% |
| Non-recurring operating charges | 66A | - | €5,922 | +€5,922 | |
| Gross operating margin | 9900 | €483,284 | €1,199,936 | +€716,653 | +148% |
| Operating profit (loss) | 9901 | €205,485 | €829,070 | +€623,585 | +303% |
| Financial charges | 65/66B | €318,039 | €274,537 | -€43,503 | -13.7% |
| Recurring financial charges | 65 | €318,039 | €274,537 | -€43,503 | -13.7% |
| Profit (loss) for the period before taxes | 9903 | -€112,554 | €554,533 | +€667,087 | |
| Income taxes | 67/77 | - | €727 | +€727 | |
| Profit (loss) for the period | 9904 | -€112,554 | €553,806 | +€666,360 | |
| Profit (loss) for the period to be appropriated | 9905 | -€112,554 | €553,806 | +€666,360 |
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 30 October 2026 via checked.be.