IMMO OVERAKKER: 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 OVERAKKER
Largest movements
- Tangible fixed assets -€17,476
down €17,476 (-4.2%), from €417,792 to €400,315
of which Land and buildings: -€16,566
- Cash +€11,376
up €11,376 (+9.9%), from €115,420 to €126,796
mainly Net result for the year (+€24,436) and Depreciation (+€17,476)
- Receivables within one year +€8,511
new in 2025: €8,511
- Debts after one year -€35,103
down €35,103 (-19.8%), from €177,706 to €142,603
- Reserves +€24,436
up €24,436 (+10.4%), from €235,102 to €259,538
of which Distributable reserves: +€24,436
- Trade debts +€16,809
up €16,809 (+1,031%), from €1,630 to €18,439
- Gross operating margin -€33,077
down €33,077 (-33.2%), from €99,514 to €66,437
- Taxes -€10,569
down €10,569 (-47.9%), from €22,058 to €11,489
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 | €536,019 | €542,466 | +€6,447 | +1.2% |
| Fixed assets | 21/28 | €417,792 | €400,315 | -€17,476 | -4.2% |
| Tangible fixed assets | 22/27 | €417,792 | €400,315 | -€17,476 | -4.2% |
| Land and buildings | 22 | €416,342 | €399,776 | -€16,566 | -4.0% |
| Furniture and vehicles | 24 | €1,450 | €540 | -€910 | -62.8% |
| Current assets | 29/58 | €118,227 | €142,151 | +€23,924 | +20.2% |
| Amounts receivable within one year | 40/41 | - | €8,511 | +€8,511 | |
| Other amounts receivable | 41 | - | €8,511 | +€8,511 | |
| Cash at bank and in hand | 54/58 | €115,420 | €126,796 | +€11,376 | +9.9% |
| Deferred charges and accrued income | 490/1 | €2,807 | €6,843 | +€4,036 | +144% |
| Total equity and liabilities | 10/49 | €536,019 | €542,466 | +€6,447 | +1.2% |
| Equity | 10/15 | €313,588 | €338,024 | +€24,436 | +7.8% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €235,102 | €259,538 | +€24,436 | +10.4% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Distributable reserves | 133 | €228,905 | €253,341 | +€24,436 | +10.7% |
| Profit (loss) carried forward | 14 | €16,512 | €16,512 | = | 0.0% |
| Amounts payable | 17/49 | €222,431 | €204,443 | -€17,989 | -8.1% |
| Amounts payable after more than one year | 17 | €177,706 | €142,603 | -€35,103 | -19.8% |
| Financial debts | 170/4 | €177,706 | €142,603 | -€35,103 | -19.8% |
| Amounts payable within one year | 42/48 | €44,725 | €61,840 | +€17,115 | +38.3% |
| Current portion of amounts payable after more than one year | 42 | €34,887 | €35,103 | +€216 | +0.6% |
| Financial debts | 43 | €5,124 | €6,771 | +€1,647 | +32.2% |
| Credit institutions | 430/8 | €5,124 | €6,771 | +€1,647 | +32.2% |
| Trade debts | 44 | €1,630 | €18,439 | +€16,809 | +1,031% |
| Suppliers | 440/4 | €1,630 | €18,439 | +€16,809 | +1,031% |
| Taxes, remuneration and social security | 45 | €2,058 | €0 | -€2,058 | -100% |
| Taxes | 450/3 | €2,058 | €0 | -€2,058 | -100% |
| Other amounts payable | 47/48 | €1,027 | €1,527 | +€500 | +48.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,120 | €17,476 | -€643 | -3.5% |
| Other operating charges | 640/8 | €10,341 | €11,063 | +€722 | +7.0% |
| Gross operating margin | 9900 | €99,514 | €66,437 | -€33,077 | -33.2% |
| Operating profit (loss) | 9901 | €71,054 | €37,897 | -€33,156 | -46.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,200 | €1,973 | -€227 | -10.3% |
| Recurring financial charges | 65 | €2,200 | €1,973 | -€227 | -10.3% |
| Profit (loss) for the period before taxes | 9903 | €68,854 | €35,924 | -€32,929 | -47.8% |
| Income taxes | 67/77 | €22,058 | €11,489 | -€10,569 | -47.9% |
| Profit (loss) for the period | 9904 | €46,796 | €24,436 | -€22,360 | -47.8% |
| Profit (loss) for the period to be appropriated | 9905 | €46,796 | €24,436 | -€22,360 | -47.8% |
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 15 October 2026 via checked.be.