IMMO COESSENS: 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 COESSENS
Largest movements
- Cash +€32,468
up €32,468 (+69.0%), from €47,086 to €79,553
mainly Net result for the year (+€89,642) and Depreciation (+€27,846)
- Tangible fixed assets -€27,846
down €27,846 (-4.0%), from €689,823 to €661,976
of which Land and buildings: -€27,636
- Debts after one year -€52,409
down €52,409 (-74.5%), from €70,386 to €17,977
- Profit (loss) carried forward +€49,642
up €49,642 (+8.9%), from €558,174 to €607,816
- Other debts +€10,036
up €10,036 (+28.6%), from €35,150 to €45,186
- Gross operating margin +€6,068
up €6,068 (+4.2%), from €146,040 to €152,108
- Financial charges -€2,147
down €2,147 (-33.5%), from €6,410 to €4,263
- Taxes +€1,852
up €1,852 (+6.6%), from €28,019 to €29,870
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 | €742,535 | €751,214 | +€8,680 | +1.2% |
| Fixed assets | 21/28 | €689,823 | €661,976 | -€27,846 | -4.0% |
| Tangible fixed assets | 22/27 | €689,823 | €661,976 | -€27,846 | -4.0% |
| Land and buildings | 22 | €688,728 | €661,092 | -€27,636 | -4.0% |
| Plant, machinery and equipment | 23 | €1,095 | €885 | -€210 | -19.2% |
| Current assets | 29/58 | €52,712 | €89,238 | +€36,526 | +69.3% |
| Amounts receivable within one year | 40/41 | €5,375 | €9,433 | +€4,058 | +75.5% |
| Trade receivables | 40 | - | €424 | +€424 | |
| Other amounts receivable | 41 | €5,375 | €9,010 | +€3,635 | +67.6% |
| Cash at bank and in hand | 54/58 | €47,086 | €79,553 | +€32,468 | +69.0% |
| Deferred charges and accrued income | 490/1 | €251 | €251 | = | 0.0% |
| Total equity and liabilities | 10/49 | €742,535 | €751,214 | +€8,680 | +1.2% |
| Equity | 10/15 | €585,442 | €635,084 | +€49,642 | +8.5% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €2,479 | €2,479 | = | 0.0% |
| Distributable reserves | 133 | €2,479 | €2,479 | = | 0.0% |
| Profit (loss) carried forward | 14 | €558,174 | €607,816 | +€49,642 | +8.9% |
| Amounts payable | 17/49 | €157,092 | €116,130 | -€40,962 | -26.1% |
| Amounts payable after more than one year | 17 | €70,386 | €17,977 | -€52,409 | -74.5% |
| Financial debts | 170/4 | €70,386 | €17,977 | -€52,409 | -74.5% |
| Amounts payable within one year | 42/48 | €85,396 | €97,703 | +€12,307 | +14.4% |
| Current portion of amounts payable after more than one year | 42 | €50,197 | €52,409 | +€2,212 | +4.4% |
| Trade debts | 44 | €50 | €108 | +€58 | +117% |
| Suppliers | 440/4 | €50 | €108 | +€58 | +117% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €35,150 | €45,186 | +€10,036 | +28.6% |
| Accrued charges and deferred income | 492/3 | €1,310 | €450 | -€860 | -65.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,064 | €27,846 | +€782 | +2.9% |
| Other operating charges | 640/8 | €580 | €595 | +€14 | +2.5% |
| Gross operating margin | 9900 | €146,040 | €152,108 | +€6,068 | +4.2% |
| Operating profit (loss) | 9901 | €118,395 | €123,667 | +€5,272 | +4.5% |
| Financial income | 75/76B | €89 | €109 | +€20 | +22.0% |
| Recurring financial income | 75 | €89 | €109 | +€20 | +22.0% |
| Financial charges | 65/66B | €6,410 | €4,263 | -€2,147 | -33.5% |
| Recurring financial charges | 65 | €6,410 | €4,263 | -€2,147 | -33.5% |
| Profit (loss) for the period before taxes | 9903 | €112,074 | €119,512 | +€7,438 | +6.6% |
| Income taxes | 67/77 | €28,019 | €29,870 | +€1,852 | +6.6% |
| Profit (loss) for the period | 9904 | €84,056 | €89,642 | +€5,586 | +6.6% |
| Profit (loss) for the period to be appropriated | 9905 | €84,056 | €89,642 | +€5,586 | +6.6% |
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 14 October 2026 via checked.be.