IMMO GUNER: 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 GUNER
Largest movements
- Stocks and contracts +€672,157
new in 2025: €672,157
- Tangible fixed assets -€162,180
no longer reported in 2025 (was €162,180)
- Receivables within one year -€137,176
down €137,176 (-66.5%), from €206,276 to €69,100
of which Other amounts receivable: -€139,000
- Cash -€10,361
down €10,361 (-92.7%), from €11,173 to €813
mainly Stocks and contracts (-€672,157) and Net result for the year (-€11,453)
- Short-term financial debts +€291,954
up €291,954 (+233.6%), from €125,000 to €416,954
- Trade debts +€69,004
up €69,004 (+165.8%), from €41,619 to €110,623
- Other debts +€12,935
up €12,935 (+436.5%), from €2,964 to €15,898
- Profit (loss) carried forward -€11,453
down €11,453, from €10,047 to -€1,406
- Purchases and services +€772,270
new in 2025: €772,270
- Turnover +€114,039
new in 2025: €114,039
- Depreciation -€18,020
no longer reported in 2025 (was €18,020)
- Gross operating margin -€14,845
down €14,845 (-51.6%), from €28,770 to €13,926
- Other operating charges +€8,249
up €8,249 (+1567.4%), from €526 to €8,776
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 | €379,629 | €742,070 | +€362,441 | +95.5% |
| Fixed assets | 21/28 | €162,180 | - | -€162,180 | |
| Tangible fixed assets | 22/27 | €162,180 | - | -€162,180 | |
| Land and buildings | 22 | €162,180 | - | -€162,180 | |
| Current assets | 29/58 | €217,449 | €742,070 | +€524,621 | +241.3% |
| Stocks and contracts in progress | 3 | - | €672,157 | +€672,157 | |
| Stocks | 30/36 | - | €672,157 | +€672,157 | |
| Amounts receivable within one year | 40/41 | €206,276 | €69,100 | -€137,176 | -66.5% |
| Trade receivables | 40 | €31,276 | €33,100 | +€1,824 | +5.8% |
| Other amounts receivable | 41 | €175,000 | €36,000 | -€139,000 | -79.4% |
| Cash at bank and in hand | 54/58 | €11,173 | €813 | -€10,361 | -92.7% |
| Total equity and liabilities | 10/49 | €379,629 | €742,070 | +€362,441 | +95.5% |
| Equity | 10/15 | €210,047 | €198,594 | -€11,453 | -5.5% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Contributions outside capital | 11 | €200,000 | €200,000 | = | 0.0% |
| Share premium | 1100/10 | €200,000 | €200,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,047 | -€1,406 | -€11,453 | |
| Amounts payable | 17/49 | €169,582 | €543,476 | +€373,893 | +220.5% |
| Amounts payable within one year | 42/48 | €169,582 | €543,476 | +€373,893 | +220.5% |
| Financial debts | 43 | €125,000 | €416,954 | +€291,954 | +233.6% |
| Credit institutions | 430/8 | €125,000 | €416,954 | +€291,954 | +233.6% |
| Trade debts | 44 | €41,619 | €110,623 | +€69,004 | +165.8% |
| Suppliers | 440/4 | €41,619 | €110,623 | +€69,004 | +165.8% |
| Other amounts payable | 47/48 | €2,964 | €15,898 | +€12,935 | +436.5% |
| Turnover | 70 | - | €114,039 | +€114,039 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €772,270 | +€772,270 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,020 | - | -€18,020 | |
| Other operating charges | 640/8 | €526 | €8,776 | +€8,249 | +1567.4% |
| Gross operating margin | 9900 | €28,770 | €13,926 | -€14,845 | -51.6% |
| Operating profit (loss) | 9901 | €10,224 | €5,150 | -€5,074 | -49.6% |
| Financial charges | 65/66B | €12,086 | €16,033 | +€3,947 | +32.7% |
| Recurring financial charges | 65 | €12,086 | €16,033 | +€3,947 | +32.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,862 | -€10,883 | -€9,021 | -484.5% |
| Income taxes | 67/77 | €4,335 | €569 | -€3,766 | -86.9% |
| Profit (loss) for the period | 9904 | -€6,197 | -€11,453 | -€5,255 | -84.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,197 | -€11,453 | -€5,255 | -84.8% |
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 10 October 2026 via checked.be.