IMMO - HAN: 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 - HAN
Largest movements
- Tangible fixed assets -€10,848
down €10,848 (-6.4%), from €170,630 to €159,782
- Profit (loss) carried forward +€7,213
up €7,213 (+5.6%), from -€129,448 to -€122,234
- Other debts -€6,841
down €6,841 (-6.9%), from €98,640 to €91,799
- Debts after one year -€6,175
down €6,175 (-4.4%), from €141,175 to €135,000
- Trade debts -€3,988
down €3,988 (-76.3%), from €5,226 to €1,238
- Gross operating margin +€5,810
up €5,810 (+28.5%), from €20,412 to €26,221
- Other operating charges +€899
up €899 (+14.3%), from €6,269 to €7,168
- Depreciation -€393
down €393 (-3.5%), from €11,241 to €10,848
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 | €172,762 | €162,014 | -€10,748 | -6.2% |
| Fixed assets | 21/28 | €170,630 | €159,782 | -€10,848 | -6.4% |
| Tangible fixed assets | 22/27 | €170,630 | €159,782 | -€10,848 | -6.4% |
| Land and buildings | 22 | €170,630 | €159,782 | -€10,848 | -6.4% |
| Current assets | 29/58 | €2,133 | €2,233 | +€100 | +4.7% |
| Amounts receivable within one year | 40/41 | €1,931 | €1,931 | = | 0.0% |
| Other amounts receivable | 41 | €1,931 | €1,931 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €201 | €301 | +€100 | +49.8% |
| Total equity and liabilities | 10/49 | €172,762 | €162,014 | -€10,748 | -6.2% |
| Equity | 10/15 | -€79,869 | -€72,656 | +€7,213 | +9.0% |
| Contributions | 10/11 | €49,579 | €49,579 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€129,448 | -€122,234 | +€7,213 | +5.6% |
| Amounts payable | 17/49 | €252,631 | €234,670 | -€17,961 | -7.1% |
| Amounts payable after more than one year | 17 | €141,175 | €135,000 | -€6,175 | -4.4% |
| Financial debts | 170/4 | €141,175 | €135,000 | -€6,175 | -4.4% |
| Amounts payable within one year | 42/48 | €111,456 | €99,670 | -€11,786 | -10.6% |
| Current portion of amounts payable after more than one year | 42 | €6,430 | €5,577 | -€853 | -13.3% |
| Financial debts | 43 | €1,160 | €1,057 | -€103 | -8.9% |
| Credit institutions | 430/8 | €1,160 | €1,057 | -€103 | -8.9% |
| Trade debts | 44 | €5,226 | €1,238 | -€3,988 | -76.3% |
| Suppliers | 440/4 | €5,226 | €1,238 | -€3,988 | -76.3% |
| Other amounts payable | 47/48 | €98,640 | €91,799 | -€6,841 | -6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,241 | €10,848 | -€393 | -3.5% |
| Other operating charges | 640/8 | €6,269 | €7,168 | +€899 | +14.3% |
| Gross operating margin | 9900 | €20,412 | €26,221 | +€5,810 | +28.5% |
| Operating profit (loss) | 9901 | €2,901 | €8,205 | +€5,304 | +182.8% |
| Financial income | 75/76B | €0 | €0 | +€0 | +112.5% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +112.5% |
| Financial charges | 65/66B | €1,223 | €992 | -€231 | -18.9% |
| Recurring financial charges | 65 | €1,223 | €992 | -€231 | -18.9% |
| Profit (loss) for the period before taxes | 9903 | €1,679 | €7,213 | +€5,535 | +329.7% |
| Income taxes | 67/77 | €0 | - | -€0 | |
| Profit (loss) for the period | 9904 | €1,679 | €7,213 | +€5,535 | +329.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,679 | €7,213 | +€5,535 | +329.7% |
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 30 September 2026 via checked.be.