IMMO P&A: 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 P&A
Largest movements
- Cash -€0
down €0 (-78.6%), from €0 to €0
mainly Net result for the year (-€1,160) and Accrued charges and deferred income (-€64)
- Other debts +€1,224
up €1,224 (+37.8%), from €3,234 to €4,458
- Profit (loss) carried forward -€1,160
down €1,160 (-30.1%), from -€3,854 to -€5,014
- Accrued charges and deferred income -€64
down €64 (-12.3%), from €520 to €456
- Gross operating margin -€534
down €534 (-763.4%), from -€70 to -€604
- Financial charges +€90
up €90 (+1238.6%), from €7 to €97
- Other operating charges +€9
up €9 (+1.9%), from €450 to €459
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 | €0 | €0 | -€0 | -78.6% |
| Current assets | 29/58 | €0 | €0 | -€0 | -78.6% |
| Cash at bank and in hand | 54/58 | €0 | €0 | -€0 | -78.6% |
| Total equity and liabilities | 10/49 | €0 | €0 | -€0 | -78.6% |
| Equity | 10/15 | -€3,754 | -€4,914 | -€1,160 | -30.9% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,854 | -€5,014 | -€1,160 | -30.1% |
| Amounts payable | 17/49 | €3,754 | €4,915 | +€1,160 | +30.9% |
| Amounts payable within one year | 42/48 | €3,234 | €4,458 | +€1,224 | +37.8% |
| Other amounts payable | 47/48 | €3,234 | €4,458 | +€1,224 | +37.8% |
| Accrued charges and deferred income | 492/3 | €520 | €456 | -€64 | -12.3% |
| Other operating charges | 640/8 | €450 | €459 | +€9 | +1.9% |
| Gross operating margin | 9900 | -€70 | -€604 | -€534 | -763.4% |
| Operating profit (loss) | 9901 | -€520 | -€1,063 | -€543 | -104.4% |
| Financial income | 75/76B | €4 | - | -€4 | |
| Recurring financial income | 75 | €4 | - | -€4 | |
| Financial charges | 65/66B | €7 | €97 | +€90 | +1238.6% |
| Recurring financial charges | 65 | €7 | €97 | +€90 | +1238.6% |
| Profit (loss) for the period before taxes | 9903 | -€523 | -€1,160 | -€637 | -121.7% |
| Profit (loss) for the period | 9904 | -€523 | -€1,160 | -€637 | -121.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€523 | -€1,160 | -€637 | -121.7% |
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 5 October 2026 via checked.be.