IMMO-MANS: 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-MANS
Largest movements
- Cash +€55,678
up €55,678 (+41.2%), from €135,171 to €190,849
mainly Receivables within one year (+€35,566) and Advances received (+€31,343)
- Receivables within one year -€35,566
down €35,566 (-44.4%), from €80,105 to €44,540
of which Trade receivables: -€35,236
- Tangible fixed assets -€8,099
down €8,099 (-60.8%), from €13,329 to €5,230
of which Furniture and vehicles: -€5,906
- Debts after one year -€37,431
down €37,431 (-19.9%), from €188,026 to €150,595
- Advances received +€31,343
up €31,343 (+18.9%), from €165,498 to €196,841
- Profit (loss) carried forward +€20,719
up €20,719 (+9.6%), from -€216,840 to -€196,121
- Trade debts -€4,532
down €4,532 (-22.4%), from €20,265 to €15,733
- Gross operating margin -€58,436
down €58,436 (-51.6%), from €113,246 to €54,809
- Staff costs -€49,834
down €49,834 (-82.2%), from €60,590 to €10,756
- Other operating charges +€3,641
up €3,641 (+237.9%), from €1,530 to €5,172
- Depreciation -€3,099
down €3,099 (-27.7%), from €11,198 to €8,099
- Financial charges -€2,595
down €2,595 (-21.0%), from €12,383 to €9,788
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 | €230,817 | €242,706 | +€11,889 | +5.2% |
| Fixed assets | 21/28 | €13,329 | €5,230 | -€8,099 | -60.8% |
| Tangible fixed assets | 22/27 | €13,329 | €5,230 | -€8,099 | -60.8% |
| Furniture and vehicles | 24 | €9,115 | €3,208 | -€5,906 | -64.8% |
| Other tangible fixed assets | 26 | €4,214 | €2,022 | -€2,193 | -52.0% |
| Current assets | 29/58 | €217,488 | €237,476 | +€19,988 | +9.2% |
| Amounts receivable within one year | 40/41 | €80,105 | €44,540 | -€35,566 | -44.4% |
| Trade receivables | 40 | €79,726 | €44,490 | -€35,236 | -44.2% |
| Other amounts receivable | 41 | €380 | €50 | -€330 | -86.9% |
| Cash at bank and in hand | 54/58 | €135,171 | €190,849 | +€55,678 | +41.2% |
| Deferred charges and accrued income | 490/1 | €2,212 | €2,087 | -€125 | -5.6% |
| Total equity and liabilities | 10/49 | €230,817 | €242,706 | +€11,889 | +5.2% |
| Equity | 10/15 | -€196,380 | -€175,661 | +€20,719 | +10.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€216,840 | -€196,121 | +€20,719 | +9.6% |
| Amounts payable | 17/49 | €427,197 | €418,367 | -€8,830 | -2.1% |
| Amounts payable after more than one year | 17 | €188,026 | €150,595 | -€37,431 | -19.9% |
| Financial debts | 170/4 | €188,026 | €150,595 | -€37,431 | -19.9% |
| Amounts payable within one year | 42/48 | €239,171 | €266,534 | +€27,363 | +11.4% |
| Financial debts | 43 | €1,325 | €897 | -€429 | -32.3% |
| Credit institutions | 430/8 | €1,325 | €897 | -€429 | -32.3% |
| Trade debts | 44 | €20,265 | €15,733 | -€4,532 | -22.4% |
| Suppliers | 440/4 | €20,265 | €15,733 | -€4,532 | -22.4% |
| Advances received on contracts in progress | 46 | €165,498 | €196,841 | +€31,343 | +18.9% |
| Taxes, remuneration and social security | 45 | €52,082 | €53,063 | +€981 | +1.9% |
| Taxes | 450/3 | €46,101 | €50,648 | +€4,547 | +9.9% |
| Remuneration and social security | 454/9 | €5,982 | €2,416 | -€3,566 | -59.6% |
| Accrued charges and deferred income | 492/3 | - | €1,239 | +€1,239 | |
| Remuneration, social security and pensions | 62 | €60,590 | €10,756 | -€49,834 | -82.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,198 | €8,099 | -€3,099 | -27.7% |
| Other operating charges | 640/8 | €1,530 | €5,172 | +€3,641 | +237.9% |
| Gross operating margin | 9900 | €113,246 | €54,809 | -€58,436 | -51.6% |
| Operating profit (loss) | 9901 | €39,927 | €30,783 | -€9,144 | -22.9% |
| Financial income | 75/76B | €4 | €0 | -€4 | -99.7% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -99.7% |
| Financial charges | 65/66B | €12,383 | €9,788 | -€2,595 | -21.0% |
| Recurring financial charges | 65 | €12,383 | €9,788 | -€2,595 | -21.0% |
| Profit (loss) for the period before taxes | 9903 | €27,548 | €20,994 | -€6,553 | -23.8% |
| Income taxes | 67/77 | €518 | €276 | -€243 | -46.8% |
| Profit (loss) for the period | 9904 | €27,029 | €20,719 | -€6,311 | -23.3% |
| Profit (loss) for the period to be appropriated | 9905 | €27,029 | €20,719 | -€6,311 | -23.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.