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IMMO-PG: 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.

What changed

IMMO-PG

BE 0466.537.633
NACE 68.122, Development of non-residential building projects
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€37,572
2024 · -€5,061-€32,510
Equity
€127,355
2024 · €164,927-€37,572
Cash
€1,329
2024 · €65,690-€64,361
Balance sheet total
€431,802
2024 · €444,653-€12,851

Largest movements

2024 to 2025
Assets
  • Tangible fixed assets +€153,479

    up €153,479 (+97.2%), from €157,838 to €311,317

    of which Furniture and vehicles: +€140,018

  • Cash -€64,361

    down €64,361 (-98.0%), from €65,690 to €1,329

    mainly Investment in fixed assets (net) (-€178,270) and Other debts (-€90,546)

  • Stocks and contracts -€60,714

    no longer reported in 2025 (was €60,714)

  • Receivables within one year -€40,927

    down €40,927 (-95.4%), from €42,890 to €1,963

    of which Trade receivables: -€40,115

Equity and liabilities
  • Debts after one year +€96,391

    up €96,391 (+7489.3%), from €1,287 to €97,678

  • Other debts -€90,546

    down €90,546 (-64.8%), from €139,741 to €49,195

  • Profit (loss) carried forward -€36,863

    down €36,863 (-42.6%), from €86,573 to €49,710

  • Current portion of long-term debt +€21,950

    up €21,950 (+429.7%), from €5,109 to €27,059

Income statement
  • Gross operating margin -€109,179

    down €109,179 (-76.7%), from €142,256 to €33,077

  • Provisions -€103,538

    no longer reported in 2025 (was €103,538)

  • Financial charges +€49,847

    up €49,847 (+715.2%), from €6,970 to €56,817

  • Write-downs -€35,009

    down €35,009, from €17,505 to -€17,505

  • Depreciation +€12,670

    up €12,670 (+104.5%), from €12,120 to €24,791

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 -€5,061
Gross operating margin -€109,179
Depreciation -€12,670
Write-downs +€35,009
Provisions +€103,538
Other operating charges +€678
Financial income +€140
Financial charges -€49,847
Taxes -€178
Result 2025 -€37,572

Cash bridge derived

cash 2024 to 2025

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.

From operations -€7,464
Investment -€178,270
Financing +€121,373
Cash 2024 €65,690
Net result for the year -€37,572
Depreciation +€24,791
Stocks and contracts +€60,714
Receivables within one year +€40,927
Smaller working-capital items -€320
Trade debts -€1,440
Tax, wage and social debts -€2,068
Advances received -€1,950
Other debts -€90,546
Investment in fixed assets (net) -€178,270
Debts after one year +€96,391
Current portion of long-term debt +€21,950
Short-term financial debts +€3,032
Cash 2025 €1,329
Every line side by side 60 lines
Line Code 2024 2025 Change %
Total assets 20/58 €444,653 €431,802 -€12,851 -2.9%
Fixed assets 21/28 €272,669 €426,148 +€153,479 +56.3%
Tangible fixed assets 22/27 €157,838 €311,317 +€153,479 +97.2%
Land and buildings 22 €109,369 €102,935 -€6,434 -5.9%
Plant, machinery and equipment 23 €48,469 €68,364 +€19,895 +41.0%
Furniture and vehicles 24 - €140,018 +€140,018
Financial fixed assets 28 €114,831 €114,831 = 0.0%
Current assets 29/58 €171,984 €5,654 -€166,330 -96.7%
Stocks and contracts in progress 3 €60,714 - -€60,714
Stocks 30/36 €60,714 - -€60,714
Amounts receivable within one year 40/41 €42,890 €1,963 -€40,927 -95.4%
Trade receivables 40 €42,078 €1,963 -€40,115 -95.3%
Other amounts receivable 41 €812 - -€812
Cash at bank and in hand 54/58 €65,690 €1,329 -€64,361 -98.0%
Deferred charges and accrued income 490/1 €2,690 €2,362 -€328 -12.2%
Total equity and liabilities 10/49 €444,653 €431,802 -€12,851 -2.9%
Equity 10/15 €164,927 €127,355 -€37,572 -22.8%
Contributions 10/11 €62,000 €62,000 = 0.0%
Capital 10 €62,000 €62,000 = 0.0%
Issued capital 100 €62,000 €62,000 = 0.0%
Reserves 13 €16,354 €15,646 -€708 -4.3%
Non-distributable reserves 130/1 €6,200 €6,200 = 0.0%
Legal reserve 130 €6,200 €6,200 = 0.0%
Tax-exempt reserves 132 €10,154 €9,446 -€708 -7.0%
Profit (loss) carried forward 14 €86,573 €49,710 -€36,863 -42.6%
Provisions and deferred taxes 16 €108,766 €108,401 -€365 -0.3%
Provisions for liabilities and charges 160/5 €103,538 €103,538 = 0.0%
Other liabilities and charges 164/5 €103,538 €103,538 = 0.0%
Deferred taxes 168 €5,229 €4,864 -€365 -7.0%
Amounts payable 17/49 €170,960 €196,046 +€25,086 +14.7%
Amounts payable after more than one year 17 €1,287 €97,678 +€96,391 +7489.3%
Financial debts 170/4 €1,287 €97,678 +€96,391 +7489.3%
Amounts payable within one year 42/48 €168,634 €97,612 -€71,021 -42.1%
Current portion of amounts payable after more than one year 42 €5,109 €27,059 +€21,950 +429.7%
Financial debts 43 - €3,032 +€3,032
Credit institutions 430/8 - €3,032 +€3,032
Trade debts 44 €15,396 €13,956 -€1,440 -9.4%
Suppliers 440/4 €15,396 €13,956 -€1,440 -9.4%
Advances received on contracts in progress 46 €3,224 €1,274 -€1,950 -60.5%
Taxes, remuneration and social security 45 €5,164 €3,096 -€2,068 -40.0%
Taxes 450/3 €5,164 €3,096 -€2,068 -40.0%
Other amounts payable 47/48 €139,741 €49,195 -€90,546 -64.8%
Accrued charges and deferred income 492/3 €1,040 €756 -€284 -27.3%
Turnover 70 €600 - -€600
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €12,120 €24,791 +€12,670 +104.5%
Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) 631/4 €17,505 -€17,505 -€35,009
Provisions for liabilities and charges: additions (uses and reversals) 635/8 €103,538 - -€103,538
Other operating charges 640/8 €7,298 €6,620 -€678 -9.3%
Gross operating margin 9900 €142,256 €33,077 -€109,179 -76.7%
Operating profit (loss) 9901 €1,796 €19,171 +€17,375 +967.3%
Financial income 75/76B €3 €143 +€140 +4654.7%
Recurring financial income 75 €3 €143 +€140 +4654.7%
Financial charges 65/66B €6,970 €56,817 +€49,847 +715.2%
Recurring financial charges 65 €6,970 €56,817 +€49,847 +715.2%
Profit (loss) for the period before taxes 9903 -€5,171 -€37,503 -€32,333 -625.3%
Transfer from deferred taxes 780 €365 €365 = 0.0%
Income taxes 67/77 €255 €433 +€178 +69.6%
Profit (loss) for the period 9904 -€5,061 -€37,572 -€32,510 -642.3%
Transfer from tax-exempt reserves 789 €708 €708 = 0.0%
Profit (loss) for the period to be appropriated 9905 -€4,353 -€36,863 -€32,510 -746.8%

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 29 September 2026 via checked.be.