IMMO LES ROCHES: 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 LES ROCHES
Largest movements
- Tangible fixed assets -€34,400
down €34,400 (-4.7%), from €739,687 to €705,286
- Deferred charges and accrued income +€19,919
up €19,919 (+2,815%), from €708 to €20,626
- Cash +€13,643
up €13,643 (+893%), from €1,528 to €15,171
mainly Depreciation (+€34,400) and Net result for the year (+€30,312)
- Receivables within one year -€10,925
down €10,925 (-4.9%), from €222,005 to €211,080
- Debts after one year -€44,457
down €44,457 (-6.5%), from €683,078 to €638,620
- Reserves +€30,312
up €30,312 (+22.2%), from €136,611 to €166,924
- Gross operating margin +€17,123
up €17,123 (+20.1%), from €85,287 to €102,410
- Taxes +€3,797
up €3,797 (+58.4%), from €6,501 to €10,298
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 | €963,927 | €952,163 | -€11,764 | -1.2% |
| Fixed assets | 21/28 | €739,687 | €705,286 | -€34,400 | -4.7% |
| Tangible fixed assets | 22/27 | €739,687 | €705,286 | -€34,400 | -4.7% |
| Land and buildings | 22 | €739,687 | €705,286 | -€34,400 | -4.7% |
| Current assets | 29/58 | €224,240 | €246,877 | +€22,637 | +10.1% |
| Amounts receivable within one year | 40/41 | €222,005 | €211,080 | -€10,925 | -4.9% |
| Other amounts receivable | 41 | €222,005 | €211,080 | -€10,925 | -4.9% |
| Cash at bank and in hand | 54/58 | €1,528 | €15,171 | +€13,643 | +893% |
| Deferred charges and accrued income | 490/1 | €708 | €20,626 | +€19,919 | +2,815% |
| Total equity and liabilities | 10/49 | €963,927 | €952,163 | -€11,764 | -1.2% |
| Equity | 10/15 | €186,611 | €216,924 | +€30,312 | +16.2% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €136,611 | €166,924 | +€30,312 | +22.2% |
| Distributable reserves | 133 | €136,611 | €166,924 | +€30,312 | +22.2% |
| Amounts payable | 17/49 | €777,316 | €735,239 | -€42,076 | -5.4% |
| Amounts payable after more than one year | 17 | €683,078 | €638,620 | -€44,457 | -6.5% |
| Financial debts | 170/4 | €683,078 | €638,620 | -€44,457 | -6.5% |
| Amounts payable within one year | 42/48 | €94,238 | €96,619 | +€2,381 | +2.5% |
| Current portion of amounts payable after more than one year | 42 | €44,340 | €44,457 | +€118 | +0.3% |
| Trade debts | 44 | €14,851 | €12,626 | -€2,225 | -15.0% |
| Suppliers | 440/4 | €14,851 | €12,626 | -€2,225 | -15.0% |
| Taxes, remuneration and social security | 45 | €11,232 | €15,523 | +€4,292 | +38.2% |
| Taxes | 450/3 | €11,232 | €15,523 | +€4,292 | +38.2% |
| Other amounts payable | 47/48 | €23,815 | €24,012 | +€197 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,400 | €34,400 | -€0 | 0.0% |
| Other operating charges | 640/8 | €19,999 | €20,626 | +€628 | +3.1% |
| Gross operating margin | 9900 | €85,287 | €102,410 | +€17,123 | +20.1% |
| Operating profit (loss) | 9901 | €30,888 | €47,383 | +€16,495 | +53.4% |
| Financial income | 75/76B | - | €22 | +€22 | |
| Recurring financial income | 75 | - | €22 | +€22 | |
| Financial charges | 65/66B | €7,032 | €6,795 | -€238 | -3.4% |
| Recurring financial charges | 65 | €7,032 | €6,795 | -€238 | -3.4% |
| Profit (loss) for the period before taxes | 9903 | €23,855 | €40,610 | +€16,755 | +70.2% |
| Income taxes | 67/77 | €6,501 | €10,298 | +€3,797 | +58.4% |
| Profit (loss) for the period | 9904 | €17,355 | €30,312 | +€12,958 | +74.7% |
| Profit (loss) for the period to be appropriated | 9905 | €17,355 | €30,312 | +€12,958 | +74.7% |
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 24 October 2026 via checked.be.