IMMO H & C: what changed
Two fiscal 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 H & C
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Depreciation -€4,667
no longer reported in 2025 (was €4,667)
- Gross operating margin -€784
down €784 (-28.0%), from €2,799 to €2,015
- Financial charges +€150
up €150 (+73.6%), from €203 to €353
- Other operating charges +€47
up €47 (+3.0%), from €1,548 to €1,595
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 | €63,616 | €64,133 | +€517 | +0.8% |
| Fixed assets | 21/28 | €40,000 | €40,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €40,000 | €40,000 | = | 0.0% |
| Land and buildings | 22 | €40,000 | €40,000 | = | 0.0% |
| Current assets | 29/58 | €23,616 | €24,133 | +€517 | +2.2% |
| Amounts receivable within one year | 40/41 | €23,423 | €23,423 | = | 0.0% |
| Other amounts receivable | 41 | €23,423 | €23,423 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €193 | €710 | +€517 | +267.5% |
| Total equity and liabilities | 10/49 | €63,616 | €64,133 | +€517 | +0.8% |
| Equity | 10/15 | €28,700 | €28,767 | +€67 | +0.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €7,645 | €7,645 | = | 0.0% |
| Distributable reserves | 133 | €7,645 | €7,645 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,455 | €2,522 | +€67 | +2.7% |
| Amounts payable | 17/49 | €34,916 | €35,366 | +€450 | +1.3% |
| Amounts payable within one year | 42/48 | €34,916 | €35,366 | +€450 | +1.3% |
| Trade debts | 44 | - | €400 | +€400 | |
| Suppliers | 440/4 | - | €400 | +€400 | |
| Other amounts payable | 47/48 | €34,916 | €34,966 | +€50 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,667 | - | -€4,667 | |
| Other operating charges | 640/8 | €1,548 | €1,595 | +€47 | +3.0% |
| Gross operating margin | 9900 | €2,799 | €2,015 | -€784 | -28.0% |
| Operating profit (loss) | 9901 | -€3,416 | €420 | +€3,836 | |
| Financial charges | 65/66B | €203 | €353 | +€150 | +73.6% |
| Recurring financial charges | 65 | €203 | €353 | +€150 | +73.6% |
| Profit (loss) for the period before taxes | 9903 | -€3,619 | €67 | +€3,686 | |
| Profit (loss) for the period | 9904 | -€3,619 | €67 | +€3,686 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,619 | €67 | +€3,686 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.