IMMO CM ATHUS: 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 CM ATHUS
Largest movements
- Cash +€102,190
up €102,190 (+116%), from €87,767 to €189,956
mainly Net result for the year (+€98,211) and Depreciation (+€31,163)
- Tangible fixed assets -€27,676
down €27,676 (-10.3%), from €268,253 to €240,577
of which Land and buildings: -€27,895
- Receivables within one year +€24,413
up €24,413 (+61.8%), from €39,513 to €63,925
of which Other amounts receivable: +€15,685
- Profit (loss) carried forward +€98,211
up €98,211 (+25.2%), from €389,407 to €487,618
- Gross operating margin -€10,134
down €10,134 (-6.0%), from €167,765 to €157,631
- Taxes +€9,315
new in 2024: €9,315
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €472,021 | €571,060 | +€99,039 | +21.0% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €343,253 | €315,577 | -€27,676 | -8.1% |
| Tangible fixed assets | 22/27 | €268,253 | €240,577 | -€27,676 | -10.3% |
| Land and buildings | 22 | €244,973 | €217,078 | -€27,895 | -11.4% |
| Plant, machinery and equipment | 23 | €23,280 | €23,499 | +€219 | +0.9% |
| Financial fixed assets | 28 | €75,000 | €75,000 | = | 0.0% |
| Current assets | 29/58 | €128,768 | €255,484 | +€126,715 | +98.4% |
| Amounts receivable within one year | 40/41 | €39,513 | €63,925 | +€24,413 | +61.8% |
| Trade receivables | 40 | €39,513 | €48,240 | +€8,727 | +22.1% |
| Other amounts receivable | 41 | - | €15,685 | +€15,685 | |
| Cash at bank and in hand | 54/58 | €87,767 | €189,956 | +€102,190 | +116% |
| Deferred charges and accrued income | 490/1 | €1,489 | €1,602 | +€113 | +7.6% |
| Total equity and liabilities | 10/49 | €472,021 | €571,060 | +€99,039 | +21.0% |
| Equity | 10/15 | €457,607 | €555,818 | +€98,211 | +21.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €389,407 | €487,618 | +€98,211 | +25.2% |
| Amounts payable | 17/49 | €14,414 | €15,242 | +€828 | +5.7% |
| Amounts payable within one year | 42/48 | €14,414 | €15,242 | +€828 | +5.7% |
| Trade debts | 44 | €10,964 | €11,792 | +€828 | +7.6% |
| Suppliers | 440/4 | €10,964 | €11,792 | +€828 | +7.6% |
| Other amounts payable | 47/48 | €3,450 | €3,450 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,899 | €31,163 | +€264 | +0.9% |
| Other operating charges | 640/8 | €6,146 | €6,285 | +€139 | +2.3% |
| Non-recurring operating charges | 66A | - | €12,550 | +€12,550 | |
| Gross operating margin | 9900 | €167,765 | €157,631 | -€10,134 | -6.0% |
| Operating profit (loss) | 9901 | €130,720 | €107,634 | -€23,086 | -17.7% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €797 | €108 | -€689 | -86.4% |
| Recurring financial charges | 65 | €797 | €108 | -€689 | -86.4% |
| Profit (loss) for the period before taxes | 9903 | €129,923 | €107,526 | -€22,397 | -17.2% |
| Income taxes | 67/77 | - | €9,315 | +€9,315 | |
| Profit (loss) for the period | 9904 | €129,923 | €98,211 | -€31,712 | -24.4% |
| Profit (loss) for the period to be appropriated | 9905 | €129,923 | €98,211 | -€31,712 | -24.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.