IMMO OBEN: 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 OBEN
Largest movements
- Tangible fixed assets -€39,163
down €39,163 (-13.2%), from €297,543 to €258,379
- Cash +€26,342
up €26,342 (+10.5%), from €250,784 to €277,126
mainly Depreciation (+€39,163) and Net result for the year (+€5,632)
- Debts after one year -€9,068
no longer reported in 2025 (was €9,068)
- Current portion of long-term debt -€8,343
down €8,343 (-47.9%), from €17,412 to €9,068
- Gross operating margin -€4,023
down €4,023 (-8.0%), from €50,518 to €46,495
- Financial income -€2,998
down €2,998 (-54.9%), from €5,461 to €2,463
- Financial charges -€925
down €925 (-43.8%), from €2,111 to €1,186
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 | €657,548 | €643,686 | -€13,862 | -2.1% |
| Fixed assets | 21/28 | €297,543 | €258,379 | -€39,163 | -13.2% |
| Tangible fixed assets | 22/27 | €297,543 | €258,379 | -€39,163 | -13.2% |
| Land and buildings | 22 | €297,543 | €258,379 | -€39,163 | -13.2% |
| Current assets | 29/58 | €360,006 | €385,307 | +€25,302 | +7.0% |
| Amounts receivable within one year | 40/41 | €5,400 | €2,636 | -€2,764 | -51.2% |
| Trade receivables | 40 | €5,400 | €1,800 | -€3,600 | -66.7% |
| Other amounts receivable | 41 | - | €836 | +€836 | |
| Current investments | 50/53 | €103,822 | €105,546 | +€1,724 | +1.7% |
| Cash at bank and in hand | 54/58 | €250,784 | €277,126 | +€26,342 | +10.5% |
| Total equity and liabilities | 10/49 | €657,548 | €643,686 | -€13,862 | -2.1% |
| Equity | 10/15 | €607,774 | €613,406 | +€5,632 | +0.9% |
| Contributions | 10/11 | €90,000 | €90,000 | = | 0.0% |
| Capital | 10 | €90,000 | €90,000 | = | 0.0% |
| Issued capital | 100 | €90,000 | €90,000 | = | 0.0% |
| Reserves | 13 | €199,045 | €204,677 | +€5,632 | +2.8% |
| Non-distributable reserves | 130/1 | €9,000 | €9,000 | = | 0.0% |
| Legal reserve | 130 | €9,000 | €9,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €43,523 | €36,505 | -€7,018 | -16.1% |
| Distributable reserves | 133 | €146,522 | €159,172 | +€12,650 | +8.6% |
| Profit (loss) carried forward | 14 | €318,730 | €318,730 | = | 0.0% |
| Provisions and deferred taxes | 16 | €22,409 | €18,795 | -€3,614 | -16.1% |
| Deferred taxes | 168 | €22,409 | €18,795 | -€3,614 | -16.1% |
| Amounts payable | 17/49 | €27,365 | €11,485 | -€15,880 | -58.0% |
| Amounts payable after more than one year | 17 | €9,068 | - | -€9,068 | |
| Financial debts | 170/4 | €9,068 | - | -€9,068 | |
| Amounts payable within one year | 42/48 | €18,296 | €10,611 | -€7,685 | -42.0% |
| Current portion of amounts payable after more than one year | 42 | €17,412 | €9,068 | -€8,343 | -47.9% |
| Trade debts | 44 | €357 | €1,016 | +€658 | +184.2% |
| Suppliers | 440/4 | €357 | €1,016 | +€658 | +184.2% |
| Taxes, remuneration and social security | 45 | €527 | €527 | = | 0.0% |
| Taxes | 450/3 | €527 | €527 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €873 | +€873 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,163 | €39,163 | +€0 | 0.0% |
| Other operating charges | 640/8 | €674 | €687 | +€12 | +1.8% |
| Gross operating margin | 9900 | €50,518 | €46,495 | -€4,023 | -8.0% |
| Operating profit (loss) | 9901 | €10,680 | €6,645 | -€4,036 | -37.8% |
| Financial income | 75/76B | €5,461 | €2,463 | -€2,998 | -54.9% |
| Recurring financial income | 75 | €5,461 | €2,463 | -€2,998 | -54.9% |
| Financial charges | 65/66B | €2,111 | €1,186 | -€925 | -43.8% |
| Recurring financial charges | 65 | €2,111 | €1,186 | -€925 | -43.8% |
| Profit (loss) for the period before taxes | 9903 | €14,030 | €7,922 | -€6,109 | -43.5% |
| Transfer from deferred taxes | 780 | €3,614 | €3,614 | = | 0.0% |
| Income taxes | 67/77 | €6,165 | €5,903 | -€262 | -4.3% |
| Profit (loss) for the period | 9904 | €11,478 | €5,632 | -€5,846 | -50.9% |
| Transfer from tax-exempt reserves | 789 | €7,018 | €7,018 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €18,496 | €12,650 | -€5,846 | -31.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.