IMMO DE PRIESTER: 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 DE PRIESTER
Largest movements
- Cash -€20,762
down €20,762 (-14.9%), from €138,954 to €118,193
mainly Other debts (-€12,075) and Tax, wage and social debts (-€8,985)
- Tangible fixed assets -€7,830
down €7,830 (-4.1%), from €193,256 to €185,426
of which Land and buildings: -€12,322
- Other debts -€12,075
no longer reported in 2025 (was €12,075)
- Tax, wage and social debts -€8,985
down €8,985 (-29.5%), from €30,415 to €21,430
- Profit (loss) carried forward -€6,576
down €6,576 (-166%), from -€3,965 to -€10,541
- Financial income -€175,998
down €175,998 (-99.7%), from €176,598 to €600
of which Non-recurring financial income: -€176,537
- Taxes -€109,477
down €109,477 (-99.8%), from €109,657 to €180
- Purchases and services +€3,822
up €3,822 (+24.8%), from €15,413 to €19,235
- Other operating charges +€3,766
up €3,766 (+121%), from €3,108 to €6,874
- Gross operating margin -€3,230
down €3,230 (-18.7%), from €17,301 to €14,071
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 | €334,611 | €306,079 | -€28,532 | -8.5% |
| Fixed assets | 21/28 | €195,657 | €187,886 | -€7,770 | -4.0% |
| Tangible fixed assets | 22/27 | €193,256 | €185,426 | -€7,830 | -4.1% |
| Land and buildings | 22 | €182,614 | €170,293 | -€12,322 | -6.7% |
| Plant, machinery and equipment | 23 | €10,641 | €15,133 | +€4,491 | +42.2% |
| Financial fixed assets | 28 | €2,401 | €2,461 | +€60 | +2.5% |
| Current assets | 29/58 | €138,954 | €118,193 | -€20,762 | -14.9% |
| Cash at bank and in hand | 54/58 | €138,954 | €118,193 | -€20,762 | -14.9% |
| Total equity and liabilities | 10/49 | €334,611 | €306,079 | -€28,532 | -8.5% |
| Equity | 10/15 | €281,680 | €275,104 | -€6,576 | -2.3% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €224,145 | €224,145 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,340 | €2,340 | = | 0.0% |
| Distributable reserves | 133 | €215,655 | €215,655 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,965 | -€10,541 | -€6,576 | -166% |
| Amounts payable | 17/49 | €52,931 | €30,975 | -€21,956 | -41.5% |
| Amounts payable after more than one year | 17 | €7,515 | €7,515 | = | 0.0% |
| Other amounts payable | 178/9 | €7,515 | €7,515 | = | 0.0% |
| Amounts payable within one year | 42/48 | €43,424 | €21,430 | -€21,994 | -50.6% |
| Trade debts | 44 | €935 | - | -€935 | |
| Suppliers | 440/4 | €935 | - | -€935 | |
| Taxes, remuneration and social security | 45 | €30,415 | €21,430 | -€8,985 | -29.5% |
| Taxes | 450/3 | €30,415 | €21,430 | -€8,985 | -29.5% |
| Other amounts payable | 47/48 | €12,075 | - | -€12,075 | |
| Accrued charges and deferred income | 492/3 | €1,992 | €2,030 | +€38 | +1.9% |
| Turnover | 70 | €32,715 | €33,306 | +€592 | +1.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €15,413 | €19,235 | +€3,822 | +24.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,517 | €14,149 | +€632 | +4.7% |
| Other operating charges | 640/8 | €3,108 | €6,874 | +€3,766 | +121% |
| Gross operating margin | 9900 | €17,301 | €14,071 | -€3,230 | -18.7% |
| Operating profit (loss) | 9901 | €677 | -€6,951 | -€7,628 | |
| Financial income | 75/76B | €176,598 | €600 | -€175,998 | -99.7% |
| Recurring financial income | 75 | €62 | €600 | +€539 | +875% |
| Non-recurring financial income | 76B | €176,537 | - | -€176,537 | |
| Financial charges | 65/66B | €44 | €45 | +€2 | +3.4% |
| Recurring financial charges | 65 | €44 | €45 | +€2 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | €177,231 | -€6,396 | -€183,627 | |
| Transfer from deferred taxes | 780 | €40,994 | - | -€40,994 | |
| Income taxes | 67/77 | €109,657 | €180 | -€109,477 | -99.8% |
| Profit (loss) for the period | 9904 | €108,568 | -€6,576 | -€115,144 | |
| Transfer from tax-exempt reserves | 789 | €122,982 | - | -€122,982 | |
| Profit (loss) for the period to be appropriated | 9905 | €231,550 | -€6,576 | -€238,126 |
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 17 October 2026 via checked.be.