Immo Gerarosa: 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 Gerarosa
Largest movements
- Cash -€2,392
down €2,392 (-4.2%), from €57,069 to €54,677
mainly Other debts (-€3,510) and Investment in fixed assets (net) (-€1,750)
- Tangible fixed assets -€1,727
down €1,727 (-3.3%), from €52,527 to €50,800
- Other debts -€3,510
down €3,510 (-97.8%), from €3,590 to €80
- Gross operating margin +€1,678
up €1,678 (+28.7%), from €5,851 to €7,529
- Financial income -€206
down €206 (-35.0%), from €588 to €382
- Other operating charges +€154
up €154 (+3.1%), from €4,929 to €5,083
- Depreciation +€136
up €136 (+4.1%), from €3,340 to €3,477
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 | €111,043 | €106,980 | -€4,063 | -3.7% |
| Fixed assets | 21/28 | €52,534 | €50,808 | -€1,727 | -3.3% |
| Tangible fixed assets | 22/27 | €52,527 | €50,800 | -€1,727 | -3.3% |
| Land and buildings | 22 | €52,527 | €50,800 | -€1,727 | -3.3% |
| Financial fixed assets | 28 | €7 | €7 | = | 0.0% |
| Current assets | 29/58 | €58,508 | €56,172 | -€2,336 | -4.0% |
| Amounts receivable within one year | 40/41 | €187 | €375 | +€187 | +100% |
| Trade receivables | 40 | - | €83 | +€83 | |
| Other amounts receivable | 41 | €187 | €291 | +€104 | +55.4% |
| Cash at bank and in hand | 54/58 | €57,069 | €54,677 | -€2,392 | -4.2% |
| Deferred charges and accrued income | 490/1 | €1,252 | €1,120 | -€132 | -10.5% |
| Total equity and liabilities | 10/49 | €111,043 | €106,980 | -€4,063 | -3.7% |
| Equity | 10/15 | €106,356 | €105,593 | -€762 | -0.7% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €7,500 | €7,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,500 | €7,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,500 | €7,500 | = | 0.0% |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €23,856 | €23,093 | -€762 | -3.2% |
| Amounts payable | 17/49 | €4,687 | €1,386 | -€3,301 | -70.4% |
| Amounts payable within one year | 42/48 | €4,642 | €1,363 | -€3,279 | -70.6% |
| Trade debts | 44 | €1,052 | €1,283 | +€231 | +22.0% |
| Suppliers | 440/4 | €1,052 | €1,283 | +€231 | +22.0% |
| Other amounts payable | 47/48 | €3,590 | €80 | -€3,510 | -97.8% |
| Accrued charges and deferred income | 492/3 | €45 | €23 | -€22 | -48.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,340 | €3,477 | +€136 | +4.1% |
| Other operating charges | 640/8 | €4,929 | €5,083 | +€154 | +3.1% |
| Gross operating margin | 9900 | €5,851 | €7,529 | +€1,678 | +28.7% |
| Operating profit (loss) | 9901 | -€2,418 | -€1,031 | +€1,387 | +57.4% |
| Financial income | 75/76B | €588 | €382 | -€206 | -35.0% |
| Recurring financial income | 75 | €588 | €382 | -€206 | -35.0% |
| Financial charges | 65/66B | €119 | €113 | -€5 | -4.5% |
| Recurring financial charges | 65 | €119 | €113 | -€5 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,949 | -€762 | +€1,187 | +60.9% |
| Profit (loss) for the period | 9904 | -€1,949 | -€762 | +€1,187 | +60.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,949 | -€762 | +€1,187 | +60.9% |
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 14 October 2026 via checked.be.