IMMO COPROM: 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 COPROM
Largest movements
- Tangible fixed assets -€14,410
down €14,410 (-5.4%), from €269,186 to €254,776
- Deferred charges and accrued income +€9,000
up €9,000 (+100.0%), from €9,000 to €18,000
- Debts after one year -€26,837
down €26,837 (-9.4%), from €285,581 to €258,744
- Profit (loss) carried forward +€16,848
up €16,848, from -€10,336 to €6,512
- Trade debts +€3,849
new in 2025: €3,849
- Gross operating margin -€2,281
down €2,281 (-5.9%), from €38,635 to €36,354
- Taxes +€1,800
new in 2025: €1,800
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 | €305,286 | €301,242 | -€4,043 | -1.3% |
| Fixed assets | 21/28 | €269,186 | €254,776 | -€14,410 | -5.4% |
| Tangible fixed assets | 22/27 | €269,186 | €254,776 | -€14,410 | -5.4% |
| Land and buildings | 22 | €269,186 | €254,776 | -€14,410 | -5.4% |
| Current assets | 29/58 | €36,099 | €46,466 | +€10,367 | +28.7% |
| Cash at bank and in hand | 54/58 | €27,099 | €28,466 | +€1,367 | +5.0% |
| Deferred charges and accrued income | 490/1 | €9,000 | €18,000 | +€9,000 | +100.0% |
| Total equity and liabilities | 10/49 | €305,286 | €301,242 | -€4,043 | -1.3% |
| Equity | 10/15 | -€9,336 | €7,512 | +€16,848 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,336 | €6,512 | +€16,848 | |
| Amounts payable | 17/49 | €314,622 | €293,730 | -€20,892 | -6.6% |
| Amounts payable after more than one year | 17 | €285,581 | €258,744 | -€26,837 | -9.4% |
| Financial debts | 170/4 | €285,581 | €258,744 | -€26,837 | -9.4% |
| Amounts payable within one year | 42/48 | €26,541 | €32,486 | +€5,945 | +22.4% |
| Current portion of amounts payable after more than one year | 42 | €26,541 | €26,837 | +€296 | +1.1% |
| Trade debts | 44 | - | €3,849 | +€3,849 | |
| Suppliers | 440/4 | - | €3,849 | +€3,849 | |
| Taxes, remuneration and social security | 45 | - | €1,800 | +€1,800 | |
| Taxes | 450/3 | - | €1,800 | +€1,800 | |
| Accrued charges and deferred income | 492/3 | €2,500 | €2,500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,410 | €14,410 | = | 0.0% |
| Other operating charges | 640/8 | €1,175 | €1,204 | +€28 | +2.4% |
| Gross operating margin | 9900 | €38,635 | €36,354 | -€2,281 | -5.9% |
| Operating profit (loss) | 9901 | €23,049 | €20,740 | -€2,309 | -10.0% |
| Financial charges | 65/66B | €2,349 | €2,092 | -€257 | -10.9% |
| Recurring financial charges | 65 | €2,349 | €2,092 | -€257 | -10.9% |
| Profit (loss) for the period before taxes | 9903 | €20,700 | €18,648 | -€2,052 | -9.9% |
| Income taxes | 67/77 | - | €1,800 | +€1,800 | |
| Profit (loss) for the period | 9904 | €20,700 | €16,848 | -€3,852 | -18.6% |
| Profit (loss) for the period to be appropriated | 9905 | €20,700 | €16,848 | -€3,852 | -18.6% |
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 29 September 2026 via checked.be.