IMMO NIDUS: 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 NIDUS
Largest movements
- Tangible fixed assets -€342,927
down €342,927 (-27.6%), from €1.2m to €898,505
of which Land and buildings: -€337,495
- Cash +€23,992
up €23,992 (+66.1%), from €36,278 to €60,270
mainly Investment in fixed assets (net) (+€296,029) and Depreciation (+€46,899)
- Debts after one year -€303,544
down €303,544 (-41.3%), from €734,943 to €431,399
- Reserves +€26,244
up €26,244 (+29.9%), from €87,661 to €113,905
of which Distributable reserves: +€26,244
- Other debts -€25,547
down €25,547 (-17.4%), from €146,684 to €121,138
- Current portion of long-term debt -€20,406
down €20,406 (-58.9%), from €34,626 to €14,220
- Gross operating margin +€17,831
up €17,831 (+15.8%), from €112,839 to €130,670
- Depreciation -€11,271
down €11,271 (-19.4%), from €58,169 to €46,899
- Taxes +€9,099
up €9,099 (+217.2%), from €4,188 to €13,288
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 | €1,285,475 | €964,265 | -€321,210 | -25.0% |
| Fixed assets | 21/28 | €1,241,433 | €898,505 | -€342,927 | -27.6% |
| Tangible fixed assets | 22/27 | €1,241,433 | €898,505 | -€342,927 | -27.6% |
| Land and buildings | 22 | €1,224,968 | €887,472 | -€337,495 | -27.6% |
| Plant, machinery and equipment | 23 | €16,465 | €11,033 | -€5,432 | -33.0% |
| Current assets | 29/58 | €44,042 | €65,760 | +€21,718 | +49.3% |
| Amounts receivable within one year | 40/41 | €3,312 | €1,712 | -€1,599 | -48.3% |
| Other amounts receivable | 41 | €3,312 | €1,712 | -€1,599 | -48.3% |
| Cash at bank and in hand | 54/58 | €36,278 | €60,270 | +€23,992 | +66.1% |
| Deferred charges and accrued income | 490/1 | €4,453 | €3,778 | -€675 | -15.2% |
| Total equity and liabilities | 10/49 | €1,285,475 | €964,265 | -€321,210 | -25.0% |
| Equity | 10/15 | €344,753 | €370,997 | +€26,244 | +7.6% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Capital | 10 | €150,000 | €150,000 | = | 0.0% |
| Issued capital | 100 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €87,661 | €113,905 | +€26,244 | +29.9% |
| Non-distributable reserves | 130/1 | €15,000 | €15,000 | = | 0.0% |
| Legal reserve | 130 | €15,000 | €15,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €67,661 | €93,905 | +€26,244 | +38.8% |
| Profit (loss) carried forward | 14 | €107,092 | €107,092 | = | 0.0% |
| Amounts payable | 17/49 | €940,722 | €593,268 | -€347,454 | -36.9% |
| Amounts payable after more than one year | 17 | €734,943 | €431,399 | -€303,544 | -41.3% |
| Financial debts | 170/4 | €734,943 | €431,399 | -€303,544 | -41.3% |
| Amounts payable within one year | 42/48 | €181,435 | €135,420 | -€46,015 | -25.4% |
| Current portion of amounts payable after more than one year | 42 | €34,626 | €14,220 | -€20,406 | -58.9% |
| Trade debts | 44 | €124 | €62 | -€62 | -50.3% |
| Suppliers | 440/4 | €124 | €62 | -€62 | -50.3% |
| Other amounts payable | 47/48 | €146,684 | €121,138 | -€25,547 | -17.4% |
| Accrued charges and deferred income | 492/3 | €24,345 | €26,450 | +€2,105 | +8.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,169 | €46,899 | -€11,271 | -19.4% |
| Other operating charges | 640/8 | €12,535 | €12,897 | +€361 | +2.9% |
| Gross operating margin | 9900 | €112,839 | €130,670 | +€17,831 | +15.8% |
| Operating profit (loss) | 9901 | €42,134 | €70,875 | +€28,741 | +68.2% |
| Financial income | 75/76B | €0 | €8 | +€8 | +38600.0% |
| Recurring financial income | 75 | €0 | €8 | +€8 | +38600.0% |
| Financial charges | 65/66B | €30,285 | €31,351 | +€1,066 | +3.5% |
| Recurring financial charges | 65 | €30,285 | €31,351 | +€1,066 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | €11,850 | €39,532 | +€27,682 | +233.6% |
| Income taxes | 67/77 | €4,188 | €13,288 | +€9,099 | +217.2% |
| Profit (loss) for the period | 9904 | €7,661 | €26,244 | +€18,583 | +242.6% |
| Profit (loss) for the period to be appropriated | 9905 | €7,661 | €26,244 | +€18,583 | +242.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.