IMMO COSTA: 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 COSTA
Largest movements
- Cash +€54,662
up €54,662 (+325.5%), from €16,793 to €71,456
mainly Receivables after one year (+€43,982) and Receivables within one year (+€21,761)
- Receivables after one year -€43,982
down €43,982 (-100.0%), from €43,982 to €0
- Receivables within one year -€21,761
down €21,761 (-34.8%), from €62,472 to €40,711
of which Other amounts receivable: -€22,498
- Tangible fixed assets -€1,538
down €1,538 (-9.2%), from €16,812 to €15,273
of which Plant, machinery and equipment: -€1,524
- Profit (loss) carried forward -€29,373
down €29,373 (-71.8%), from -€40,885 to -€70,258
- Trade debts +€20,264
up €20,264 (+150.3%), from €13,478 to €33,742
- Advances received +€5,907
up €5,907 (+70.6%), from €8,365 to €14,272
- Short-term financial debts -€3,895
down €3,895 (-37.3%), from €10,440 to €6,545
- Debts after one year -€2,069
down €2,069 (-100.0%), from €2,069 to €0
- Gross operating margin -€38,188
down €38,188 (-45.6%), from €83,744 to €45,556
- Staff costs -€19,079
down €19,079 (-21.6%), from €88,237 to €69,158
- Financial income +€1,285
up €1,285 (+5998.0%), from €21 to €1,306
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 | €140,378 | €127,714 | -€12,664 | -9.0% |
| Fixed assets | 21/28 | €16,812 | €15,273 | -€1,538 | -9.2% |
| Tangible fixed assets | 22/27 | €16,812 | €15,273 | -€1,538 | -9.2% |
| Plant, machinery and equipment | 23 | €9,502 | €7,979 | -€1,524 | -16.0% |
| Furniture and vehicles | 24 | €7,309 | €7,295 | -€15 | -0.2% |
| Current assets | 29/58 | €123,566 | €112,440 | -€11,125 | -9.0% |
| Amounts receivable after more than one year | 29 | €43,982 | €0 | -€43,982 | -100.0% |
| Other amounts receivable | 291 | €43,982 | €0 | -€43,982 | -100.0% |
| Amounts receivable within one year | 40/41 | €62,472 | €40,711 | -€21,761 | -34.8% |
| Trade receivables | 40 | €17,170 | €17,907 | +€737 | +4.3% |
| Other amounts receivable | 41 | €45,303 | €22,804 | -€22,498 | -49.7% |
| Cash at bank and in hand | 54/58 | €16,793 | €71,456 | +€54,662 | +325.5% |
| Deferred charges and accrued income | 490/1 | €318 | €274 | -€44 | -13.9% |
| Total equity and liabilities | 10/49 | €140,378 | €127,714 | -€12,664 | -9.0% |
| Equity | 10/15 | €84,115 | €54,742 | -€29,373 | -34.9% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Capital | 10 | €125,000 | €125,000 | = | 0.0% |
| Issued capital | 100 | €125,000 | €125,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,885 | -€70,258 | -€29,373 | -71.8% |
| Amounts payable | 17/49 | €56,263 | €72,972 | +€16,709 | +29.7% |
| Amounts payable after more than one year | 17 | €2,069 | €0 | -€2,069 | -100.0% |
| Financial debts | 170/4 | €2,069 | €0 | -€2,069 | -100.0% |
| Amounts payable within one year | 42/48 | €53,812 | €72,844 | +€19,032 | +35.4% |
| Current portion of amounts payable after more than one year | 42 | €2,034 | €2,069 | +€35 | +1.7% |
| Financial debts | 43 | €10,440 | €6,545 | -€3,895 | -37.3% |
| Credit institutions | 430/8 | €10,440 | €6,545 | -€3,895 | -37.3% |
| Trade debts | 44 | €13,478 | €33,742 | +€20,264 | +150.3% |
| Suppliers | 440/4 | €13,478 | €33,742 | +€20,264 | +150.3% |
| Advances received on contracts in progress | 46 | €8,365 | €14,272 | +€5,907 | +70.6% |
| Taxes, remuneration and social security | 45 | €17,995 | €16,215 | -€1,780 | -9.9% |
| Taxes | 450/3 | €6,607 | €6,975 | +€368 | +5.6% |
| Remuneration and social security | 454/9 | €11,388 | €9,240 | -€2,148 | -18.9% |
| Other amounts payable | 47/48 | €1,500 | €0 | -€1,500 | -100.0% |
| Accrued charges and deferred income | 492/3 | €382 | €128 | -€254 | -66.5% |
| Remuneration, social security and pensions | 62 | €88,237 | €69,158 | -€19,079 | -21.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,791 | €2,985 | +€194 | +7.0% |
| Other operating charges | 640/8 | €1,925 | €2,702 | +€777 | +40.3% |
| Gross operating margin | 9900 | €83,744 | €45,556 | -€38,188 | -45.6% |
| Operating profit (loss) | 9901 | -€9,209 | -€29,289 | -€20,079 | -218.0% |
| Financial income | 75/76B | €21 | €1,306 | +€1,285 | +5998.0% |
| Recurring financial income | 75 | €21 | €1,306 | +€1,285 | +5998.0% |
| Financial charges | 65/66B | €894 | €1,390 | +€497 | +55.6% |
| Recurring financial charges | 65 | €894 | €1,390 | +€497 | +55.6% |
| Profit (loss) for the period before taxes | 9903 | -€10,082 | -€29,373 | -€19,291 | -191.3% |
| Profit (loss) for the period | 9904 | -€10,082 | -€29,373 | -€19,291 | -191.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,082 | -€29,373 | -€19,291 | -191.3% |
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 9 October 2026 via checked.be.