IMMO EMELIS: 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 EMELIS
Largest movements
- Tangible fixed assets -€25,031
down €25,031 (-3.3%), from €767,941 to €742,909
- Debts after one year -€17,443
down €17,443 (-5.9%), from €296,590 to €279,146
- Profit (loss) carried forward -€12,762
down €12,762 (-43.3%), from -€29,461 to -€42,224
- Other debts +€9,703
up €9,703 (+2.0%), from €485,136 to €494,838
- Gross operating margin +€5,882
up €5,882 (+24.6%), from €23,945 to €29,827
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 | €776,304 | €754,476 | -€21,828 | -2.8% |
| Formation expenses | 20 | €166 | - | -€166 | |
| Fixed assets | 21/28 | €767,941 | €742,909 | -€25,031 | -3.3% |
| Tangible fixed assets | 22/27 | €767,941 | €742,909 | -€25,031 | -3.3% |
| Land and buildings | 22 | €767,941 | €742,909 | -€25,031 | -3.3% |
| Current assets | 29/58 | €8,198 | €11,567 | +€3,369 | +41.1% |
| Cash at bank and in hand | 54/58 | €8,198 | €11,567 | +€3,369 | +41.1% |
| Total equity and liabilities | 10/49 | €776,304 | €754,476 | -€21,828 | -2.8% |
| Equity | 10/15 | -€24,461 | -€37,224 | -€12,762 | -52.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,461 | -€42,224 | -€12,762 | -43.3% |
| Amounts payable | 17/49 | €800,766 | €791,700 | -€9,066 | -1.1% |
| Amounts payable after more than one year | 17 | €296,590 | €279,146 | -€17,443 | -5.9% |
| Financial debts | 170/4 | €296,590 | €279,146 | -€17,443 | -5.9% |
| Amounts payable within one year | 42/48 | €504,176 | €512,553 | +€8,377 | +1.7% |
| Current portion of amounts payable after more than one year | 42 | €17,253 | €17,443 | +€191 | +1.1% |
| Trade debts | 44 | €1,354 | - | -€1,354 | |
| Suppliers | 440/4 | €1,354 | - | -€1,354 | |
| Taxes, remuneration and social security | 45 | €434 | €272 | -€162 | -37.3% |
| Taxes | 450/3 | €434 | €272 | -€162 | -37.3% |
| Other amounts payable | 47/48 | €485,136 | €494,838 | +€9,703 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,280 | €25,197 | -€83 | -0.3% |
| Other operating charges | 640/8 | €3,100 | €3,215 | +€115 | +3.7% |
| Gross operating margin | 9900 | €23,945 | €29,827 | +€5,882 | +24.6% |
| Operating profit (loss) | 9901 | -€4,435 | €1,415 | +€5,849 | |
| Financial charges | 65/66B | €14,091 | €14,177 | +€86 | +0.6% |
| Recurring financial charges | 65 | €14,091 | €14,177 | +€86 | +0.6% |
| Profit (loss) for the period before taxes | 9903 | -€18,525 | -€12,762 | +€5,763 | +31.1% |
| Profit (loss) for the period | 9904 | -€18,525 | -€12,762 | +€5,763 | +31.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,525 | -€12,762 | +€5,763 | +31.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.