IMMO GIJS: 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 GIJS
Largest movements
- Cash -€346,490
down €346,490 (-69.7%), from €497,322 to €150,832
mainly Stocks and contracts (-€334,016) and Tax, wage and social debts (-€41,867)
- Stocks and contracts +€334,016
up €334,016 (+150.9%), from €221,346 to €555,362
- Tangible fixed assets -€22,042
down €22,042 (-4.8%), from €463,599 to €441,556
of which Land and buildings: -€15,262
- Tax, wage and social debts -€41,867
down €41,867 (-100.0%), from €41,867 to €0
- Debts after one year -€36,563
down €36,563 (-12.2%), from €298,604 to €262,042
- Financial income +€28,503
up €28,503 (+363.2%), from €7,849 to €36,352
- Gross operating margin -€27,663
down €27,663 (-47.9%), from €57,713 to €30,050
- Financial charges -€13,220
down €13,220 (-58.9%), from €22,462 to €9,241
- Taxes +€6,815
up €6,815 (+752.0%), from €906 to €7,721
- Other operating charges -€1,436
down €1,436 (-25.7%), from €5,586 to €4,150
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 | €1,695,713 | €1,645,702 | -€50,011 | -2.9% |
| Fixed assets | 21/28 | €468,599 | €441,556 | -€27,042 | -5.8% |
| Tangible fixed assets | 22/27 | €463,599 | €441,556 | -€22,042 | -4.8% |
| Land and buildings | 22 | €448,180 | €432,918 | -€15,262 | -3.4% |
| Plant, machinery and equipment | 23 | €2,775 | €1,095 | -€1,680 | -60.5% |
| Furniture and vehicles | 24 | €12,643 | €7,543 | -€5,100 | -40.3% |
| Financial fixed assets | 28 | €5,000 | €0 | -€5,000 | -100.0% |
| Current assets | 29/58 | €1,227,114 | €1,204,145 | -€22,969 | -1.9% |
| Stocks and contracts in progress | 3 | €221,346 | €555,362 | +€334,016 | +150.9% |
| Stocks | 30/36 | €221,346 | €555,362 | +€334,016 | +150.9% |
| Amounts receivable within one year | 40/41 | €37,888 | €31,610 | -€6,278 | -16.6% |
| Trade receivables | 40 | €2,234 | €745 | -€1,489 | -66.7% |
| Other amounts receivable | 41 | €35,654 | €30,865 | -€4,788 | -13.4% |
| Current investments | 50/53 | €466,341 | €466,341 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €497,322 | €150,832 | -€346,490 | -69.7% |
| Deferred charges and accrued income | 490/1 | €4,217 | €0 | -€4,217 | -100.0% |
| Total equity and liabilities | 10/49 | €1,695,713 | €1,645,702 | -€50,011 | -2.9% |
| Equity | 10/15 | €1,111,195 | €1,128,042 | +€16,847 | +1.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €947,829 | €964,676 | +€16,847 | +1.8% |
| Distributable reserves | 133 | €947,829 | €964,676 | +€16,847 | +1.8% |
| Profit (loss) carried forward | 14 | €144,766 | €144,766 | = | 0.0% |
| Amounts payable | 17/49 | €584,518 | €517,660 | -€66,858 | -11.4% |
| Amounts payable after more than one year | 17 | €298,604 | €262,042 | -€36,563 | -12.2% |
| Financial debts | 170/4 | €298,604 | €262,042 | -€36,563 | -12.2% |
| Amounts payable within one year | 42/48 | €285,914 | €255,619 | -€30,295 | -10.6% |
| Current portion of amounts payable after more than one year | 42 | €36,433 | €36,563 | +€130 | +0.4% |
| Trade debts | 44 | €1,508 | €13,133 | +€11,625 | +770.9% |
| Suppliers | 440/4 | €1,508 | €13,133 | +€11,625 | +770.9% |
| Advances received on contracts in progress | 46 | - | €593 | +€593 | |
| Taxes, remuneration and social security | 45 | €41,867 | €0 | -€41,867 | -100.0% |
| Taxes | 450/3 | €41,867 | €0 | -€41,867 | -100.0% |
| Other amounts payable | 47/48 | €206,106 | €205,330 | -€776 | -0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,157 | €28,443 | -€713 | -2.4% |
| Other operating charges | 640/8 | €5,586 | €4,150 | -€1,436 | -25.7% |
| Gross operating margin | 9900 | €57,713 | €30,050 | -€27,663 | -47.9% |
| Operating profit (loss) | 9901 | €22,970 | -€2,543 | -€25,513 | |
| Financial income | 75/76B | €7,849 | €36,352 | +€28,503 | +363.2% |
| Recurring financial income | 75 | €7,849 | €36,352 | +€28,503 | +363.2% |
| Financial charges | 65/66B | €22,462 | €9,241 | -€13,220 | -58.9% |
| Recurring financial charges | 65 | €22,462 | €9,241 | -€13,220 | -58.9% |
| Profit (loss) for the period before taxes | 9903 | €8,357 | €24,568 | +€16,211 | +194.0% |
| Income taxes | 67/77 | €906 | €7,721 | +€6,815 | +752.0% |
| Profit (loss) for the period | 9904 | €7,451 | €16,847 | +€9,396 | +126.1% |
| Profit (loss) for the period to be appropriated | 9905 | €7,451 | €16,847 | +€9,396 | +126.1% |
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 9 October 2026 via checked.be.