IMMO-GASTRO: 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-GASTRO
Largest movements
- Tangible fixed assets -€47,393
down €47,393 (-2.5%), from €1.9m to €1.9m
- Debts after one year -€147,729
down €147,729 (-14.4%), from €1.0m to €877,419
- Reserves +€124,298
up €124,298 (+68.8%), from €180,713 to €305,011
- Tax, wage and social debts -€43,068
down €43,068 (-100%), from €43,068 to €0
- Other debts +€28,374
up €28,374 (+8.1%), from €350,665 to €379,039
- Gross operating margin +€16,173
up €16,173 (+6.2%), from €260,612 to €276,786
- Financial charges -€5,938
down €5,938 (-14.9%), from €39,764 to €33,826
- Taxes +€4,972
up €4,972 (+9.4%), from €53,034 to €58,006
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 | €1,918,338 | €1,887,773 | -€30,564 | -1.6% |
| Fixed assets | 21/28 | €1,902,919 | €1,855,526 | -€47,393 | -2.5% |
| Tangible fixed assets | 22/27 | €1,902,819 | €1,855,426 | -€47,393 | -2.5% |
| Land and buildings | 22 | €1,902,819 | €1,855,426 | -€47,393 | -2.5% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €15,419 | €32,247 | +€16,828 | +109% |
| Amounts receivable within one year | 40/41 | €755 | €14,182 | +€13,427 | +1,779% |
| Trade receivables | 40 | €480 | €7,188 | +€6,708 | +1,397% |
| Other amounts receivable | 41 | €275 | €6,994 | +€6,719 | +2,444% |
| Cash at bank and in hand | 54/58 | €14,664 | €18,065 | +€3,401 | +23.2% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €1,918,338 | €1,887,773 | -€30,564 | -1.6% |
| Equity | 10/15 | €337,217 | €461,515 | +€124,298 | +36.9% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €180,713 | €305,011 | +€124,298 | +68.8% |
| Distributable reserves | 133 | €180,713 | €305,011 | +€124,298 | +68.8% |
| Profit (loss) carried forward | 14 | -€43,496 | -€43,496 | = | 0.0% |
| Amounts payable | 17/49 | €1,581,120 | €1,426,258 | -€154,863 | -9.8% |
| Amounts payable after more than one year | 17 | €1,025,148 | €877,419 | -€147,729 | -14.4% |
| Financial debts | 170/4 | €1,025,148 | €877,419 | -€147,729 | -14.4% |
| Amounts payable within one year | 42/48 | €534,999 | €526,768 | -€8,231 | -1.5% |
| Current portion of amounts payable after more than one year | 42 | €140,172 | €147,729 | +€7,557 | +5.4% |
| Trade debts | 44 | €1,094 | €0 | -€1,094 | -100% |
| Suppliers | 440/4 | €1,094 | €0 | -€1,094 | -100% |
| Taxes, remuneration and social security | 45 | €43,068 | €0 | -€43,068 | -100% |
| Taxes | 450/3 | €43,068 | €0 | -€43,068 | -100% |
| Other amounts payable | 47/48 | €350,665 | €379,039 | +€28,374 | +8.1% |
| Accrued charges and deferred income | 492/3 | €20,974 | €22,071 | +€1,097 | +5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,393 | €47,393 | = | 0.0% |
| Other operating charges | 640/8 | €12,808 | €13,262 | +€455 | +3.5% |
| Gross operating margin | 9900 | €260,612 | €276,786 | +€16,173 | +6.2% |
| Operating profit (loss) | 9901 | €200,412 | €216,130 | +€15,719 | +7.8% |
| Financial charges | 65/66B | €39,764 | €33,826 | -€5,938 | -14.9% |
| Recurring financial charges | 65 | €39,764 | €33,826 | -€5,938 | -14.9% |
| Profit (loss) for the period before taxes | 9903 | €160,647 | €182,304 | +€21,657 | +13.5% |
| Income taxes | 67/77 | €53,034 | €58,006 | +€4,972 | +9.4% |
| Profit (loss) for the period | 9904 | €107,613 | €124,298 | +€16,685 | +15.5% |
| Profit (loss) for the period to be appropriated | 9905 | €107,613 | €124,298 | +€16,685 | +15.5% |
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 14 October 2026 via checked.be.