Immo Positano: 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 Positano
Largest movements
- Cash -€132,577
down €132,577 (-49.0%), from €270,316 to €137,739
mainly Receivables within one year (-€128,500) and Net result for the year (-€4,078)
- Receivables within one year +€128,500
up €128,500 (+82.9%), from €155,076 to €283,576
No liability line moved by more than 1% of the balance sheet total.
- Financial income -€5,825
down €5,825 (-100%), from €5,825 to €0
- Gross operating margin -€1,091
down €1,091 (-65.1%), from -€1,676 to -€2,766
- Other operating charges +€33
up €33 (+2.6%), from €1,234 to €1,267
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 | €880,964 | €876,888 | -€4,077 | -0.5% |
| Fixed assets | 21/28 | €450,000 | €450,000 | = | 0.0% |
| Financial fixed assets | 28 | €450,000 | €450,000 | = | 0.0% |
| Current assets | 29/58 | €430,964 | €426,888 | -€4,077 | -0.9% |
| Amounts receivable within one year | 40/41 | €155,076 | €283,576 | +€128,500 | +82.9% |
| Other amounts receivable | 41 | €155,076 | €283,576 | +€128,500 | +82.9% |
| Cash at bank and in hand | 54/58 | €270,316 | €137,739 | -€132,577 | -49.0% |
| Deferred charges and accrued income | 490/1 | €5,573 | €5,573 | = | 0.0% |
| Total equity and liabilities | 10/49 | €880,964 | €876,888 | -€4,077 | -0.5% |
| Equity | 10/15 | €879,376 | €875,298 | -€4,078 | -0.5% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €679,376 | €675,298 | -€4,078 | -0.6% |
| Distributable reserves | 133 | €679,376 | €675,298 | -€4,078 | -0.6% |
| Amounts payable | 17/49 | €1,588 | €1,589 | +€2 | +0.1% |
| Amounts payable within one year | 42/48 | €0 | - | = | |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €1,588 | €1,589 | +€2 | +0.1% |
| Other operating charges | 640/8 | €1,234 | €1,267 | +€33 | +2.6% |
| Gross operating margin | 9900 | -€1,676 | -€2,766 | -€1,091 | -65.1% |
| Operating profit (loss) | 9901 | -€2,910 | -€4,033 | -€1,123 | -38.6% |
| Financial income | 75/76B | €5,825 | €0 | -€5,825 | -100% |
| Recurring financial income | 75 | €5,825 | €0 | -€5,825 | -100% |
| Financial charges | 65/66B | €44 | €45 | +€2 | +3.4% |
| Recurring financial charges | 65 | €44 | €45 | +€2 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | €2,872 | -€4,078 | -€6,950 | |
| Profit (loss) for the period | 9904 | €2,872 | -€4,078 | -€6,950 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,872 | -€4,078 | -€6,950 |
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 16 October 2026 via checked.be.