IMMO PLANT: 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 PLANT
Largest movements
- Receivables within one year +€38,466
up €38,466 (+13.1%), from €294,707 to €333,174
of which Trade receivables: +€92,001
- Receivables after one year -€28,717
down €28,717 (-100.0%), from €28,717 to €0
- Trade debts +€30,289
up €30,289 (+10444.5%), from €290 to €30,579
- Short-term financial debts -€30,000
down €30,000 (-100.0%), from €30,000 to €0
- Reserves +€18,244
up €18,244 (+5.4%), from €339,199 to €357,443
- Gross operating margin -€100,133
down €100,133 (-77.3%), from €129,599 to €29,466
- Taxes -€28,498
down €28,498 (-80.0%), from €35,623 to €7,125
- Financial income -€5,538
down €5,538 (-51.7%), from €10,707 to €5,169
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 | €451,542 | €460,893 | +€9,351 | +2.1% |
| Fixed assets | 21/28 | €126,271 | €124,842 | -€1,428 | -1.1% |
| Tangible fixed assets | 22/27 | €126,271 | €124,842 | -€1,428 | -1.1% |
| Land and buildings | 22 | €99,333 | €99,333 | = | 0.0% |
| Plant, machinery and equipment | 23 | €26,938 | €25,510 | -€1,428 | -5.3% |
| Current assets | 29/58 | €325,272 | €336,051 | +€10,779 | +3.3% |
| Amounts receivable after more than one year | 29 | €28,717 | €0 | -€28,717 | -100.0% |
| Other amounts receivable | 291 | €28,717 | €0 | -€28,717 | -100.0% |
| Amounts receivable within one year | 40/41 | €294,707 | €333,174 | +€38,466 | +13.1% |
| Trade receivables | 40 | €187,653 | €279,655 | +€92,001 | +49.0% |
| Other amounts receivable | 41 | €107,054 | €53,519 | -€53,535 | -50.0% |
| Cash at bank and in hand | 54/58 | €447 | €2,391 | +€1,944 | +435.2% |
| Deferred charges and accrued income | 490/1 | €1,400 | €486 | -€914 | -65.3% |
| Total equity and liabilities | 10/49 | €451,542 | €460,893 | +€9,351 | +2.1% |
| Equity | 10/15 | €345,399 | €363,643 | +€18,244 | +5.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €339,199 | €357,443 | +€18,244 | +5.4% |
| Distributable reserves | 133 | €339,199 | €357,443 | +€18,244 | +5.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €106,144 | €97,250 | -€8,893 | -8.4% |
| Amounts payable after more than one year | 17 | €21,718 | €17,609 | -€4,109 | -18.9% |
| Financial debts | 170/4 | €21,718 | €17,609 | -€4,109 | -18.9% |
| Amounts payable within one year | 42/48 | €84,425 | €79,641 | -€4,784 | -5.7% |
| Current portion of amounts payable after more than one year | 42 | €4,751 | €4,109 | -€642 | -13.5% |
| Financial debts | 43 | €30,000 | €0 | -€30,000 | -100.0% |
| Credit institutions | 430/8 | €30,000 | €0 | -€30,000 | -100.0% |
| Trade debts | 44 | €290 | €30,579 | +€30,289 | +10444.5% |
| Suppliers | 440/4 | €290 | €30,579 | +€30,289 | +10444.5% |
| Taxes, remuneration and social security | 45 | €36,872 | €35,272 | -€1,600 | -4.3% |
| Taxes | 450/3 | €36,872 | €35,272 | -€1,600 | -4.3% |
| Other amounts payable | 47/48 | €12,512 | €9,681 | -€2,831 | -22.6% |
| Non-recurring operating income | 76A | €99,333 | €0 | -€99,333 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,428 | €1,428 | = | 0.0% |
| Other operating charges | 640/8 | €6,166 | €5,516 | -€650 | -10.5% |
| Gross operating margin | 9900 | €129,599 | €29,466 | -€100,133 | -77.3% |
| Operating profit (loss) | 9901 | €122,004 | €22,521 | -€99,483 | -81.5% |
| Financial income | 75/76B | €10,707 | €5,169 | -€5,538 | -51.7% |
| Recurring financial income | 75 | €10,707 | €5,169 | -€5,538 | -51.7% |
| Financial charges | 65/66B | €3,434 | €2,322 | -€1,113 | -32.4% |
| Recurring financial charges | 65 | €3,434 | €2,322 | -€1,113 | -32.4% |
| Profit (loss) for the period before taxes | 9903 | €129,277 | €25,369 | -€103,908 | -80.4% |
| Income taxes | 67/77 | €35,623 | €7,125 | -€28,498 | -80.0% |
| Profit (loss) for the period | 9904 | €93,655 | €18,244 | -€75,411 | -80.5% |
| Profit (loss) for the period to be appropriated | 9905 | €93,655 | €18,244 | -€75,411 | -80.5% |
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 6 October 2026 via checked.be.