IMMO OM STAR: 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 OM STAR
Largest movements
- Tangible fixed assets -€41,528
down €41,528 (-4.6%), from €896,455 to €854,928
of which Land and buildings: -€34,882
- Cash +€18,730
up €18,730 (+35.4%), from €52,849 to €71,579
mainly Depreciation (+€41,528) and Net result for the year (+€19,886)
- Receivables within one year +€12,283
up €12,283 (+11.3%), from €108,482 to €120,765
of which Other amounts receivable: +€12,000
- Debts after one year -€37,515
down €37,515 (-9.7%), from €387,074 to €349,559
- Reserves +€19,000
up €19,000 (+50.3%), from €37,801 to €56,801
- Depreciation -€13,099
down €13,099 (-24.0%), from €54,627 to €41,528
- Taxes +€5,631
up €5,631 (+49.8%), from €11,316 to €16,947
- Financial charges -€1,321
down €1,321 (-8.6%), from €15,318 to €13,998
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 | €1,060,138 | €1,049,845 | -€10,292 | -1.0% |
| Fixed assets | 21/28 | €896,455 | €854,928 | -€41,528 | -4.6% |
| Tangible fixed assets | 22/27 | €896,455 | €854,928 | -€41,528 | -4.6% |
| Land and buildings | 22 | €867,356 | €832,475 | -€34,882 | -4.0% |
| Plant, machinery and equipment | 23 | €29,099 | €22,453 | -€6,646 | -22.8% |
| Current assets | 29/58 | €163,682 | €194,918 | +€31,236 | +19.1% |
| Amounts receivable within one year | 40/41 | €108,482 | €120,765 | +€12,283 | +11.3% |
| Trade receivables | 40 | €9,013 | €9,296 | +€283 | +3.1% |
| Other amounts receivable | 41 | €99,469 | €111,469 | +€12,000 | +12.1% |
| Cash at bank and in hand | 54/58 | €52,849 | €71,579 | +€18,730 | +35.4% |
| Deferred charges and accrued income | 490/1 | €2,351 | €2,574 | +€223 | +9.5% |
| Total equity and liabilities | 10/49 | €1,060,138 | €1,049,845 | -€10,292 | -1.0% |
| Equity | 10/15 | €593,406 | €613,292 | +€19,886 | +3.4% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Revaluation surpluses | 12 | €387,750 | €387,750 | = | 0.0% |
| Reserves | 13 | €37,801 | €56,801 | +€19,000 | +50.3% |
| Distributable reserves | 133 | €37,801 | €56,801 | +€19,000 | +50.3% |
| Profit (loss) carried forward | 14 | €155,356 | €156,242 | +€886 | +0.6% |
| Amounts payable | 17/49 | €466,731 | €436,553 | -€30,178 | -6.5% |
| Amounts payable after more than one year | 17 | €387,074 | €349,559 | -€37,515 | -9.7% |
| Financial debts | 170/4 | €387,074 | €349,559 | -€37,515 | -9.7% |
| Amounts payable within one year | 42/48 | €79,657 | €86,923 | +€7,266 | +9.1% |
| Current portion of amounts payable after more than one year | 42 | €36,191 | €37,515 | +€1,324 | +3.7% |
| Trade debts | 44 | €10,313 | €9,436 | -€877 | -8.5% |
| Suppliers | 440/4 | €10,313 | €9,436 | -€877 | -8.5% |
| Taxes, remuneration and social security | 45 | €24,474 | €29,763 | +€5,289 | +21.6% |
| Taxes | 450/3 | €24,474 | €29,763 | +€5,289 | +21.6% |
| Other amounts payable | 47/48 | €8,679 | €10,210 | +€1,530 | +17.6% |
| Accrued charges and deferred income | 492/3 | - | €70 | +€70 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,627 | €41,528 | -€13,099 | -24.0% |
| Other operating charges | 640/8 | €18,884 | €19,712 | +€827 | +4.4% |
| Gross operating margin | 9900 | €111,853 | €112,070 | +€217 | +0.2% |
| Operating profit (loss) | 9901 | €38,342 | €50,831 | +€12,488 | +32.6% |
| Financial charges | 65/66B | €15,318 | €13,998 | -€1,321 | -8.6% |
| Recurring financial charges | 65 | €15,318 | €13,998 | -€1,321 | -8.6% |
| Profit (loss) for the period before taxes | 9903 | €23,024 | €36,833 | +€13,809 | +60.0% |
| Income taxes | 67/77 | €11,316 | €16,947 | +€5,631 | +49.8% |
| Profit (loss) for the period | 9904 | €11,708 | €19,886 | +€8,178 | +69.9% |
| Profit (loss) for the period to be appropriated | 9905 | €11,708 | €19,886 | +€8,178 | +69.9% |
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 17 October 2026 via checked.be.