IMMO ISOSIM: 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 ISOSIM
Largest movements
- Cash +€109,136
up €109,136 (+71.6%), from €152,366 to €261,503
mainly Net result for the year (+€55,788) and Depreciation (+€45,310)
- Tangible fixed assets -€45,310
down €45,310 (-10.9%), from €417,073 to €371,762
of which Land and buildings: -€44,885
- Reserves +€55,788
up €55,788 (+11.5%), from €487,103 to €542,891
of which Distributable reserves: +€55,788
- Other debts +€26,000
up €26,000 (+6.3%), from €414,375 to €440,375
- Trade debts -€17,962
no longer reported in 2025 (was €17,962)
- Gross operating margin +€46,505
up €46,505 (+79.1%), from €58,829 to €105,334
- Taxes +€1,915
up €1,915 (+162%), from €1,180 to €3,095
- Other operating charges -€1,126
down €1,126 (-53.0%), from €2,125 to €998
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.
Derived cash bridge
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 | €944,439 | €1,008,265 | +€63,826 | +6.8% |
| Fixed assets | 21/28 | €417,073 | €371,762 | -€45,310 | -10.9% |
| Tangible fixed assets | 22/27 | €417,073 | €371,762 | -€45,310 | -10.9% |
| Land and buildings | 22 | €415,619 | €370,734 | -€44,885 | -10.8% |
| Plant, machinery and equipment | 23 | €1,453 | €1,028 | -€425 | -29.3% |
| Current assets | 29/58 | €527,366 | €636,503 | +€109,136 | +20.7% |
| Amounts receivable within one year | 40/41 | €375,000 | €375,000 | = | 0.0% |
| Other amounts receivable | 41 | €375,000 | €375,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €152,366 | €261,503 | +€109,136 | +71.6% |
| Total equity and liabilities | 10/49 | €944,439 | €1,008,265 | +€63,826 | +6.8% |
| Equity | 10/15 | €512,103 | €567,891 | +€55,788 | +10.9% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Capital | 10 | €25,000 | €25,000 | = | 0.0% |
| Issued capital | 100 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €487,103 | €542,891 | +€55,788 | +11.5% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Legal reserve | 130 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €484,603 | €540,391 | +€55,788 | +11.5% |
| Amounts payable | 17/49 | €432,336 | €440,375 | +€8,039 | +1.9% |
| Amounts payable within one year | 42/48 | €432,336 | €440,375 | +€8,039 | +1.9% |
| Trade debts | 44 | €17,962 | - | -€17,962 | |
| Suppliers | 440/4 | €17,962 | - | -€17,962 | |
| Other amounts payable | 47/48 | €414,375 | €440,375 | +€26,000 | +6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,310 | €45,310 | = | 0.0% |
| Other operating charges | 640/8 | €2,125 | €998 | -€1,126 | -53.0% |
| Gross operating margin | 9900 | €58,829 | €105,334 | +€46,505 | +79.1% |
| Operating profit (loss) | 9901 | €11,394 | €59,025 | +€47,631 | +418% |
| Financial charges | 65/66B | €36 | €143 | +€107 | +296% |
| Recurring financial charges | 65 | €36 | €143 | +€107 | +296% |
| Profit (loss) for the period before taxes | 9903 | €11,358 | €58,883 | +€47,525 | +418% |
| Income taxes | 67/77 | €1,180 | €3,095 | +€1,915 | +162% |
| Profit (loss) for the period | 9904 | €10,178 | €55,788 | +€45,610 | +448% |
| Profit (loss) for the period to be appropriated | 9905 | €10,178 | €55,788 | +€45,610 | +448% |
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 17 October 2026 via checked.be.