IMMO ELITE: 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 ELITE
Largest movements
- Cash -€3,341
down €3,341 (-10.2%), from €32,824 to €29,483
mainly Current portion of long-term debt (-€9,994) and Other debts (-€8,479)
- Reserves +€12,270
up €12,270 (+10.5%), from €116,594 to €128,863
- Current portion of long-term debt -€9,994
down €9,994 (-91.6%), from €10,910 to €916
- Other debts -€8,479
no longer reported in 2025 (was €8,479)
- Tax, wage and social debts +€6,140
up €6,140 (+12.6%), from €48,906 to €55,046
- Gross operating margin -€161,580
down €161,580 (-91.7%), from €176,149 to €14,568
- Taxes -€42,766
down €42,766 (-87.4%), from €48,906 to €6,140
- Financial income +€5,408
up €5,408 (+262.4%), from €2,061 to €7,469
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 | €205,874 | €203,995 | -€1,879 | -0.9% |
| Fixed assets | 21/28 | €37,706 | €37,211 | -€495 | -1.3% |
| Tangible fixed assets | 22/27 | €37,706 | €37,211 | -€495 | -1.3% |
| Land and buildings | 22 | €36,173 | €36,173 | = | 0.0% |
| Plant, machinery and equipment | 23 | €1,080 | €810 | -€270 | -25.0% |
| Furniture and vehicles | 24 | €452 | €227 | -€225 | -49.7% |
| Current assets | 29/58 | €168,168 | €166,784 | -€1,384 | -0.8% |
| Amounts receivable within one year | 40/41 | €133,869 | €135,619 | +€1,749 | +1.3% |
| Other amounts receivable | 41 | €133,869 | €135,619 | +€1,749 | +1.3% |
| Cash at bank and in hand | 54/58 | €32,824 | €29,483 | -€3,341 | -10.2% |
| Deferred charges and accrued income | 490/1 | €1,475 | €1,683 | +€208 | +14.1% |
| Total equity and liabilities | 10/49 | €205,874 | €203,995 | -€1,879 | -0.9% |
| Equity | 10/15 | €135,764 | €148,033 | +€12,270 | +9.0% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €116,594 | €128,863 | +€12,270 | +10.5% |
| Distributable reserves | 133 | €116,594 | €128,863 | +€12,270 | +10.5% |
| Profit (loss) carried forward | 14 | -€5,830 | -€5,830 | = | 0.0% |
| Amounts payable | 17/49 | €70,110 | €55,962 | -€14,148 | -20.2% |
| Amounts payable after more than one year | 17 | €916 | - | -€916 | |
| Financial debts | 170/4 | €916 | - | -€916 | |
| Amounts payable within one year | 42/48 | €68,294 | €55,962 | -€12,333 | -18.1% |
| Current portion of amounts payable after more than one year | 42 | €10,910 | €916 | -€9,994 | -91.6% |
| Taxes, remuneration and social security | 45 | €48,906 | €55,046 | +€6,140 | +12.6% |
| Remuneration and social security | 454/9 | €48,906 | €55,046 | +€6,140 | +12.6% |
| Other amounts payable | 47/48 | €8,479 | - | -€8,479 | |
| Accrued charges and deferred income | 492/3 | €900 | - | -€900 | |
| Non-recurring operating income | 76A | €165,000 | - | -€165,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €690 | €495 | -€195 | -28.3% |
| Other operating charges | 640/8 | €3,053 | €2,590 | -€463 | -15.2% |
| Gross operating margin | 9900 | €176,149 | €14,568 | -€161,580 | -91.7% |
| Operating profit (loss) | 9901 | €172,406 | €11,483 | -€160,923 | -93.3% |
| Financial income | 75/76B | €2,061 | €7,469 | +€5,408 | +262.4% |
| Recurring financial income | 75 | €2,061 | €7,469 | +€5,408 | +262.4% |
| Financial charges | 65/66B | €732 | €542 | -€190 | -26.0% |
| Recurring financial charges | 65 | €732 | €542 | -€190 | -26.0% |
| Profit (loss) for the period before taxes | 9903 | €173,734 | €18,410 | -€155,325 | -89.4% |
| Income taxes | 67/77 | €48,906 | €6,140 | -€42,766 | -87.4% |
| Profit (loss) for the period | 9904 | €124,828 | €12,270 | -€112,559 | -90.2% |
| Profit (loss) for the period to be appropriated | 9905 | €124,828 | €12,270 | -€112,559 | -90.2% |
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.