IMMO MANOIR: 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 MANOIR
Largest movements
- Cash +€7,504
up €7,504 (+18.0%), from €41,736 to €49,240
mainly Deferred charges and accrued income (+€3,890) and Depreciation (+€3,711)
- Deferred charges and accrued income -€3,890
no longer reported in 2025 (was €3,890)
- Receivables within one year +€2,022
up €2,022 (+29.5%), from €6,863 to €8,885
- Tangible fixed assets -€1,514
down €1,514 (-4.0%), from €37,697 to €36,183
of which Land and buildings: -€2,882
- Debts after one year +€2,656
up €2,656 (+1.8%), from €150,540 to €153,196
- Profit (loss) carried forward +€1,466
up €1,466 (+1.7%), from -€86,370 to -€84,904
- Gross operating margin -€2,181
down €2,181 (-21.1%), from €10,342 to €8,161
- Other operating charges -€238
down €238 (-11.5%), from €2,062 to €1,824
- Depreciation -€113
down €113 (-3.0%), from €3,824 to €3,711
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 | €90,185 | €94,308 | +€4,122 | +4.6% |
| Fixed assets | 21/28 | €37,697 | €36,183 | -€1,514 | -4.0% |
| Tangible fixed assets | 22/27 | €37,697 | €36,183 | -€1,514 | -4.0% |
| Land and buildings | 22 | €36,608 | €33,726 | -€2,882 | -7.9% |
| Plant, machinery and equipment | 23 | €1,089 | €809 | -€280 | -25.7% |
| Furniture and vehicles | 24 | - | €1,648 | +€1,648 | |
| Current assets | 29/58 | €52,489 | €58,125 | +€5,636 | +10.7% |
| Amounts receivable within one year | 40/41 | €6,863 | €8,885 | +€2,022 | +29.5% |
| Other amounts receivable | 41 | €6,863 | €8,885 | +€2,022 | +29.5% |
| Cash at bank and in hand | 54/58 | €41,736 | €49,240 | +€7,504 | +18.0% |
| Deferred charges and accrued income | 490/1 | €3,890 | - | -€3,890 | |
| Total equity and liabilities | 10/49 | €90,185 | €94,308 | +€4,122 | +4.6% |
| Equity | 10/15 | -€67,598 | -€66,131 | +€1,466 | +2.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €173 | €173 | = | 0.0% |
| Non-distributable reserves | 130/1 | €173 | €173 | = | 0.0% |
| Reserves not available under the articles | 1311 | €173 | €173 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€86,370 | -€84,904 | +€1,466 | +1.7% |
| Amounts payable | 17/49 | €157,783 | €160,439 | +€2,656 | +1.7% |
| Amounts payable after more than one year | 17 | €150,540 | €153,196 | +€2,656 | +1.8% |
| Other amounts payable | 178/9 | €150,540 | €153,196 | +€2,656 | +1.8% |
| Accrued charges and deferred income | 492/3 | €7,243 | €7,243 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,824 | €3,711 | -€113 | -3.0% |
| Other operating charges | 640/8 | €2,062 | €1,824 | -€238 | -11.5% |
| Gross operating margin | 9900 | €10,342 | €8,161 | -€2,181 | -21.1% |
| Operating profit (loss) | 9901 | €4,456 | €2,627 | -€1,829 | -41.1% |
| Financial charges | 65/66B | €1,216 | €1,161 | -€55 | -4.5% |
| Recurring financial charges | 65 | €1,216 | €1,161 | -€55 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | €3,241 | €1,466 | -€1,774 | -54.8% |
| Profit (loss) for the period | 9904 | €3,241 | €1,466 | -€1,774 | -54.8% |
| Profit (loss) for the period to be appropriated | 9905 | €3,241 | €1,466 | -€1,774 | -54.8% |
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 20 October 2026 via checked.be.