IMMO E.M.Y.: 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 E.M.Y.
Largest movements
- Current investments -€300,000
no longer reported in 2025 (was €300,000)
- Cash +€283,040
up €283,040 (+82.8%), from €342,022 to €625,062
mainly Current investments (+€300,000) and Depreciation (+€18,923)
- Tangible fixed assets -€18,923
down €18,923 (-8.9%), from €213,416 to €194,492
- Provisions -€11,112
down €11,112 (-11.1%), from €100,008 to €88,896
- Profit (loss) carried forward -€10,977
new in 2025: -€10,977
- Tax, wage and social debts -€9,767
no longer reported in 2025 (was €9,767)
- Gross operating margin -€118,342
down €118,342, from €113,893 to -€4,449
- Taxes -€32,217
down €32,217 (-92.2%), from €34,954 to €2,737
- Financial income +€8,677
up €8,677 (+1940.4%), from €447 to €9,124
- Depreciation +€4,731
up €4,731 (+33.3%), from €14,192 to €18,923
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 | €937,081 | €901,467 | -€35,613 | -3.8% |
| Fixed assets | 21/28 | €213,416 | €194,492 | -€18,923 | -8.9% |
| Tangible fixed assets | 22/27 | €213,416 | €194,492 | -€18,923 | -8.9% |
| Land and buildings | 22 | €213,416 | €194,492 | -€18,923 | -8.9% |
| Current assets | 29/58 | €723,665 | €706,975 | -€16,690 | -2.3% |
| Amounts receivable within one year | 40/41 | €81,642 | €81,642 | = | 0.0% |
| Other amounts receivable | 41 | €81,642 | €81,642 | = | 0.0% |
| Current investments | 50/53 | €300,000 | - | -€300,000 | |
| Cash at bank and in hand | 54/58 | €342,022 | €625,062 | +€283,040 | +82.8% |
| Deferred charges and accrued income | 490/1 | - | €270 | +€270 | |
| Total equity and liabilities | 10/49 | €937,081 | €901,467 | -€35,613 | -3.8% |
| Equity | 10/15 | €820,477 | €809,501 | -€10,977 | -1.3% |
| Contributions | 10/11 | €272,683 | €272,683 | = | 0.0% |
| Reserves | 13 | €547,794 | €547,794 | = | 0.0% |
| Non-distributable reserves | 130/1 | €27,268 | €27,268 | = | 0.0% |
| Reserves not available under the articles | 1311 | €27,268 | €27,268 | = | 0.0% |
| Distributable reserves | 133 | €520,526 | €520,526 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€10,977 | -€10,977 | |
| Provisions and deferred taxes | 16 | €100,008 | €88,896 | -€11,112 | -11.1% |
| Deferred taxes | 168 | €100,008 | €88,896 | -€11,112 | -11.1% |
| Amounts payable | 17/49 | €16,595 | €3,071 | -€13,525 | -81.5% |
| Amounts payable within one year | 42/48 | €16,595 | €3,071 | -€13,525 | -81.5% |
| Trade debts | 44 | €6,828 | €3,071 | -€3,757 | -55.0% |
| Suppliers | 440/4 | €6,828 | €3,071 | -€3,757 | -55.0% |
| Taxes, remuneration and social security | 45 | €9,767 | - | -€9,767 | |
| Taxes | 450/3 | €9,767 | - | -€9,767 | |
| Non-recurring operating income | 76A | €141,515 | - | -€141,515 | |
| Remuneration, social security and pensions | 62 | €16 | - | -€16 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,192 | €18,923 | +€4,731 | +33.3% |
| Other operating charges | 640/8 | €5,165 | €5,032 | -€134 | -2.6% |
| Gross operating margin | 9900 | €113,893 | -€4,449 | -€118,342 | |
| Operating profit (loss) | 9901 | €94,520 | -€28,404 | -€122,924 | |
| Financial income | 75/76B | €447 | €9,124 | +€8,677 | +1940.4% |
| Recurring financial income | 75 | €447 | €9,124 | +€8,677 | +1940.4% |
| Financial charges | 65/66B | €546 | €72 | -€474 | -86.9% |
| Recurring financial charges | 65 | €546 | €72 | -€474 | -86.9% |
| Profit (loss) for the period before taxes | 9903 | €94,421 | -€19,351 | -€113,772 | |
| Transfer from deferred taxes | 780 | €23,004 | €11,112 | -€11,892 | -51.7% |
| Income taxes | 67/77 | €34,954 | €2,737 | -€32,217 | -92.2% |
| Profit (loss) for the period | 9904 | €82,471 | -€10,977 | -€93,448 | |
| Profit (loss) for the period to be appropriated | 9905 | €82,471 | -€10,977 | -€93,448 |
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 5 October 2026 via checked.be.