Immo HUMA: 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 HUMA
Largest movements
- Tangible fixed assets -€28,023
down €28,023 (-3.4%), from €835,845 to €807,823
of which Land and buildings: -€24,734
- Cash -€14,848
down €14,848 (-81.1%), from €18,299 to €3,451
mainly Debts after one year (-€50,038) and Accrued charges and deferred income (-€9,334)
- Debts after one year -€50,038
down €50,038 (-6.2%), from €806,342 to €756,304
- Other debts +€19,246
up €19,246 (+150.4%), from €12,794 to €32,040
- Accrued charges and deferred income -€9,334
no longer reported in 2025 (was €9,334)
- Gross operating margin +€9,844
up €9,844 (+21.1%), from €46,559 to €56,403
- Depreciation +€2,240
up €2,240 (+8.7%), from €25,782 to €28,023
- Financial charges -€611
down €611 (-2.2%), from €27,484 to €26,872
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 | €856,246 | €811,548 | -€44,697 | -5.2% |
| Fixed assets | 21/28 | €835,845 | €807,823 | -€28,023 | -3.4% |
| Tangible fixed assets | 22/27 | €835,845 | €807,823 | -€28,023 | -3.4% |
| Land and buildings | 22 | €823,212 | €798,478 | -€24,734 | -3.0% |
| Plant, machinery and equipment | 23 | €6,604 | €4,972 | -€1,632 | -24.7% |
| Furniture and vehicles | 24 | €6,029 | €4,373 | -€1,656 | -27.5% |
| Current assets | 29/58 | €20,400 | €3,726 | -€16,675 | -81.7% |
| Cash at bank and in hand | 54/58 | €18,299 | €3,451 | -€14,848 | -81.1% |
| Deferred charges and accrued income | 490/1 | €2,101 | €275 | -€1,826 | -86.9% |
| Total equity and liabilities | 10/49 | €856,246 | €811,548 | -€44,697 | -5.2% |
| Equity | 10/15 | -€29,479 | -€28,615 | +€864 | +2.9% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€69,479 | -€68,615 | +€864 | +1.2% |
| Amounts payable | 17/49 | €885,724 | €840,163 | -€45,561 | -5.1% |
| Amounts payable after more than one year | 17 | €806,342 | €756,304 | -€50,038 | -6.2% |
| Financial debts | 170/4 | €806,342 | €756,304 | -€50,038 | -6.2% |
| Amounts payable within one year | 42/48 | €70,048 | €83,859 | +€13,811 | +19.7% |
| Current portion of amounts payable after more than one year | 42 | €48,841 | €50,038 | +€1,197 | +2.5% |
| Trade debts | 44 | €8,413 | €1,781 | -€6,632 | -78.8% |
| Suppliers | 440/4 | €8,413 | €1,781 | -€6,632 | -78.8% |
| Other amounts payable | 47/48 | €12,794 | €32,040 | +€19,246 | +150.4% |
| Accrued charges and deferred income | 492/3 | €9,334 | - | -€9,334 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,782 | €28,023 | +€2,240 | +8.7% |
| Other operating charges | 640/8 | €754 | €644 | -€110 | -14.6% |
| Gross operating margin | 9900 | €46,559 | €56,403 | +€9,844 | +21.1% |
| Operating profit (loss) | 9901 | €20,023 | €27,736 | +€7,714 | +38.5% |
| Financial income | 75/76B | €0 | €0 | -€0 | -33.3% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -33.3% |
| Financial charges | 65/66B | €27,484 | €26,872 | -€611 | -2.2% |
| Recurring financial charges | 65 | €27,484 | €26,872 | -€611 | -2.2% |
| Profit (loss) for the period before taxes | 9903 | -€7,461 | €864 | +€8,325 | |
| Profit (loss) for the period | 9904 | -€7,461 | €864 | +€8,325 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,461 | €864 | +€8,325 |
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 8 October 2026 via checked.be.