IMMO PLUS: 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 PLUS
Largest movements
- Receivables within one year -€45,635
down €45,635 (-18.6%), from €245,178 to €199,543
of which Other amounts receivable: -€32,899
- Cash +€37,226
new in 2025: €37,226
mainly Receivables within one year (+€45,635) and Net result for the year (+€31,914)
- Tangible fixed assets -€11,229
down €11,229 (-12.3%), from €91,206 to €79,977
of which Furniture and vehicles: -€7,789
- Trade debts -€57,177
down €57,177 (-98.5%), from €58,031 to €854
- Reserves +€31,914
up €31,914 (+15.2%), from €209,546 to €241,459
of which Distributable reserves: +€31,914
- Tax, wage and social debts +€17,842
up €17,842 (+36.0%), from €49,547 to €67,389
- Other debts -€12,162
down €12,162 (-100.0%), from €12,162 to €0
- Gross operating margin +€40,704
up €40,704 (+132.6%), from €30,703 to €71,407
- Taxes +€13,334
up €13,334 (+206.5%), from €6,459 to €19,792
- Other operating charges +€3,354
up €3,354 (+86.2%), from €3,893 to €7,248
- Depreciation +€1,424
up €1,424 (+14.5%), from €9,805 to €11,229
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 | €337,883 | €318,300 | -€19,584 | -5.8% |
| Fixed assets | 21/28 | €92,706 | €81,477 | -€11,229 | -12.1% |
| Tangible fixed assets | 22/27 | €91,206 | €79,977 | -€11,229 | -12.3% |
| Land and buildings | 22 | €73,370 | €69,931 | -€3,439 | -4.7% |
| Furniture and vehicles | 24 | €17,835 | €10,046 | -€7,789 | -43.7% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €245,178 | €236,823 | -€8,355 | -3.4% |
| Amounts receivable within one year | 40/41 | €245,178 | €199,543 | -€45,635 | -18.6% |
| Trade receivables | 40 | €27,993 | €15,257 | -€12,735 | -45.5% |
| Other amounts receivable | 41 | €217,185 | €184,286 | -€32,899 | -15.1% |
| Cash at bank and in hand | 54/58 | - | €37,226 | +€37,226 | |
| Deferred charges and accrued income | 490/1 | - | €54 | +€54 | |
| Total equity and liabilities | 10/49 | €337,883 | €318,300 | -€19,584 | -5.8% |
| Equity | 10/15 | €215,743 | €247,657 | +€31,914 | +14.8% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €209,546 | €241,459 | +€31,914 | +15.2% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,099 | €3,099 | = | 0.0% |
| Distributable reserves | 133 | €206,447 | €238,361 | +€31,914 | +15.5% |
| Amounts payable | 17/49 | €122,140 | €70,643 | -€51,497 | -42.2% |
| Amounts payable within one year | 42/48 | €119,740 | €68,243 | -€51,497 | -43.0% |
| Trade debts | 44 | €58,031 | €854 | -€57,177 | -98.5% |
| Suppliers | 440/4 | €58,031 | €854 | -€57,177 | -98.5% |
| Taxes, remuneration and social security | 45 | €49,547 | €67,389 | +€17,842 | +36.0% |
| Taxes | 450/3 | €49,547 | €67,389 | +€17,842 | +36.0% |
| Other amounts payable | 47/48 | €12,162 | €0 | -€12,162 | -100.0% |
| Accrued charges and deferred income | 492/3 | €2,400 | €2,400 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,805 | €11,229 | +€1,424 | +14.5% |
| Other operating charges | 640/8 | €3,893 | €7,248 | +€3,354 | +86.2% |
| Gross operating margin | 9900 | €30,703 | €71,407 | +€40,704 | +132.6% |
| Operating profit (loss) | 9901 | €17,005 | €52,931 | +€35,926 | +211.3% |
| Financial income | 75/76B | €0 | €16 | +€16 | +40700.0% |
| Recurring financial income | 75 | €0 | €16 | +€16 | +40700.0% |
| Financial charges | 65/66B | €1,197 | €1,241 | +€45 | +3.7% |
| Recurring financial charges | 65 | €1,197 | €1,241 | +€45 | +3.7% |
| Profit (loss) for the period before taxes | 9903 | €15,809 | €51,706 | +€35,898 | +227.1% |
| Income taxes | 67/77 | €6,459 | €19,792 | +€13,334 | +206.5% |
| Profit (loss) for the period | 9904 | €9,350 | €31,914 | +€22,564 | +241.3% |
| Profit (loss) for the period to be appropriated | 9905 | €9,350 | €31,914 | +€22,564 | +241.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.