IMMO PONT 9: 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 PONT 9
Largest movements
- Tangible fixed assets -€34,982
down €34,982 (-11.6%), from €300,704 to €265,721
of which Other tangible fixed assets: -€22,805
- Other debts -€27,300
down €27,300 (-20.8%), from €131,082 to €103,782
- Profit (loss) carried forward -€4,580
down €4,580 (-2.8%), from -€163,244 to -€167,824
- Gross operating margin +€8,389
up €8,389 (+33.5%), from €25,074 to €33,463
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.
Derived cash bridge
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 | €304,060 | €268,456 | -€35,604 | -11.7% |
| Fixed assets | 21/28 | €300,704 | €265,721 | -€34,982 | -11.6% |
| Tangible fixed assets | 22/27 | €300,704 | €265,721 | -€34,982 | -11.6% |
| Land and buildings | 22 | €243,259 | €234,870 | -€8,390 | -3.4% |
| Plant, machinery and equipment | 23 | €11,834 | €8,046 | -€3,788 | -32.0% |
| Other tangible fixed assets | 26 | €45,610 | €22,805 | -€22,805 | -50.0% |
| Current assets | 29/58 | €3,356 | €2,734 | -€622 | -18.5% |
| Cash at bank and in hand | 54/58 | €3,288 | €2,161 | -€1,127 | -34.3% |
| Deferred charges and accrued income | 490/1 | €68 | €573 | +€505 | +743% |
| Total equity and liabilities | 10/49 | €304,060 | €268,456 | -€35,604 | -11.7% |
| Equity | 10/15 | €165,756 | €161,176 | -€4,580 | -2.8% |
| Contributions | 10/11 | €329,000 | €329,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€163,244 | -€167,824 | -€4,580 | -2.8% |
| Amounts payable | 17/49 | €138,304 | €107,280 | -€31,024 | -22.4% |
| Amounts payable within one year | 42/48 | €138,304 | €106,360 | -€31,944 | -23.1% |
| Trade debts | 44 | €4,825 | €2,578 | -€2,247 | -46.6% |
| Suppliers | 440/4 | €4,825 | €2,578 | -€2,247 | -46.6% |
| Taxes, remuneration and social security | 45 | €2,397 | - | -€2,397 | |
| Taxes | 450/3 | €2,397 | - | -€2,397 | |
| Other amounts payable | 47/48 | €131,082 | €103,782 | -€27,300 | -20.8% |
| Accrued charges and deferred income | 492/3 | - | €920 | +€920 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,982 | €34,982 | = | 0.0% |
| Other operating charges | 640/8 | €2,784 | €2,871 | +€87 | +3.1% |
| Gross operating margin | 9900 | €25,074 | €33,463 | +€8,389 | +33.5% |
| Operating profit (loss) | 9901 | -€12,692 | -€4,390 | +€8,302 | +65.4% |
| Financial charges | 65/66B | €261 | €190 | -€71 | -27.2% |
| Recurring financial charges | 65 | €261 | €190 | -€71 | -27.2% |
| Profit (loss) for the period before taxes | 9903 | -€12,954 | -€4,580 | +€8,373 | +64.6% |
| Profit (loss) for the period | 9904 | -€12,954 | -€4,580 | +€8,373 | +64.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,954 | -€4,580 | +€8,373 | +64.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.