IMMO PATIO: 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 PATIO
Largest movements
- Cash +€201,905
up €201,905 (+111%), from €181,616 to €383,521
mainly Depreciation (+€266,781) and Current investments (+€150,000)
- Tangible fixed assets -€188,667
down €188,667 (-7.8%), from €2.4m to €2.2m
of which Land and buildings: -€147,034
- Current investments -€150,000
no longer reported in 2026 (was €150,000)
- Receivables within one year -€79,564
down €79,564 (-23.1%), from €345,092 to €265,528
of which Other amounts receivable: -€89,472
- Debts after one year -€141,772
down €141,772 (-9.6%), from €1.5m to €1.3m
of which Financial debts: -€141,772
- Other debts -€74,692
down €74,692 (-13.8%), from €541,921 to €467,229
- Depreciation +€8,156
up €8,156 (+3.2%), from €258,624 to €266,781
- Gross operating margin +€5,832
up €5,832 (+2.0%), from €298,622 to €304,454
- Financial income -€3,758
down €3,758 (-17.8%), from €21,068 to €17,310
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,200,921 | €2,984,594 | -€216,327 | -6.8% |
| Fixed assets | 21/28 | €2,524,213 | €2,335,546 | -€188,667 | -7.5% |
| Tangible fixed assets | 22/27 | €2,410,417 | €2,221,750 | -€188,667 | -7.8% |
| Land and buildings | 22 | €2,243,957 | €2,096,922 | -€147,034 | -6.6% |
| Plant, machinery and equipment | 23 | €775 | €472 | -€303 | -39.1% |
| Furniture and vehicles | 24 | €90,191 | €63,960 | -€26,231 | -29.1% |
| Other tangible fixed assets | 26 | €75,495 | €60,396 | -€15,099 | -20.0% |
| Financial fixed assets | 28 | €113,796 | €113,796 | = | 0.0% |
| Current assets | 29/58 | €676,708 | €649,048 | -€27,660 | -4.1% |
| Amounts receivable within one year | 40/41 | €345,092 | €265,528 | -€79,564 | -23.1% |
| Trade receivables | 40 | €30,092 | €40,000 | +€9,908 | +32.9% |
| Other amounts receivable | 41 | €315,000 | €225,528 | -€89,472 | -28.4% |
| Current investments | 50/53 | €150,000 | - | -€150,000 | |
| Cash at bank and in hand | 54/58 | €181,616 | €383,521 | +€201,905 | +111% |
| Total equity and liabilities | 10/49 | €3,200,921 | €2,984,594 | -€216,327 | -6.8% |
| Equity | 10/15 | €1,008,560 | €1,014,272 | +€5,711 | +0.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €980,110 | €985,821 | +€5,711 | +0.6% |
| Tax-exempt reserves | 132 | €15,000 | €15,000 | = | 0.0% |
| Distributable reserves | 133 | €965,110 | €970,821 | +€5,711 | +0.6% |
| Profit (loss) carried forward | 14 | €8,450 | €8,450 | = | 0.0% |
| Amounts payable | 17/49 | €2,192,361 | €1,970,323 | -€222,038 | -10.1% |
| Amounts payable after more than one year | 17 | €1,479,106 | €1,337,334 | -€141,772 | -9.6% |
| Financial debts | 170/4 | €1,478,201 | €1,336,429 | -€141,772 | -9.6% |
| Other amounts payable | 178/9 | €905 | €905 | = | 0.0% |
| Amounts payable within one year | 42/48 | €713,254 | €629,221 | -€84,034 | -11.8% |
| Current portion of amounts payable after more than one year | 42 | €139,019 | €141,772 | +€2,752 | +2.0% |
| Trade debts | 44 | €7,340 | €2,466 | -€4,875 | -66.4% |
| Suppliers | 440/4 | €7,340 | €2,466 | -€4,875 | -66.4% |
| Taxes, remuneration and social security | 45 | €24,974 | €17,754 | -€7,220 | -28.9% |
| Taxes | 450/3 | €24,974 | €17,754 | -€7,220 | -28.9% |
| Other amounts payable | 47/48 | €541,921 | €467,229 | -€74,692 | -13.8% |
| Accrued charges and deferred income | 492/3 | - | €3,768 | +€3,768 | |
| Non-recurring operating income | 76A | €6,523 | - | -€6,523 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €258,624 | €266,781 | +€8,156 | +3.2% |
| Other operating charges | 640/8 | €17,571 | €16,492 | -€1,079 | -6.1% |
| Gross operating margin | 9900 | €298,622 | €304,454 | +€5,832 | +2.0% |
| Operating profit (loss) | 9901 | €22,427 | €21,181 | -€1,245 | -5.6% |
| Financial income | 75/76B | €21,068 | €17,310 | -€3,758 | -17.8% |
| Recurring financial income | 75 | €21,068 | €17,310 | -€3,758 | -17.8% |
| Financial charges | 65/66B | €30,576 | €28,645 | -€1,930 | -6.3% |
| Recurring financial charges | 65 | €30,576 | €28,645 | -€1,930 | -6.3% |
| Profit (loss) for the period before taxes | 9903 | €12,919 | €9,846 | -€3,073 | -23.8% |
| Income taxes | 67/77 | €3,904 | €4,135 | +€231 | +5.9% |
| Profit (loss) for the period | 9904 | €9,015 | €5,711 | -€3,304 | -36.7% |
| Profit (loss) for the period to be appropriated | 9905 | €9,015 | €5,711 | -€3,304 | -36.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.