IMMO POZZOLO: what changed
IMMO POZZOLO
Largest movements
- Cash -€79,879
down €79,879 (-42.1%), from €189,814 to €109,935
mainly Other debts (-€87,354) and Contributions, distributions and other (-€31,076)
- Tangible fixed assets -€32,259
down €32,259 (-8.2%), from €392,580 to €360,321
of which Land and buildings: -€31,875
- Deferred charges and accrued income -€11,648
down €11,648 (-95.7%), from €12,175 to €526
- Other debts -€87,354
down €87,354 (-73.8%), from €118,430 to €31,076
- Reserves -€46,475
down €46,475 (-17.9%), from €260,224 to €213,750
of which Distributable reserves: -€46,475
- Trade debts +€8,532
up €8,532 (+100%), from €8,501 to €17,033
- Financial charges +€11,932
up €11,932 (+416%), from €2,866 to €14,799
- Gross operating margin -€10,052
down €10,052 (-20.0%), from €50,378 to €40,326
- Depreciation -€3,253
down €3,253 (-8.8%), from €37,100 to €33,847
- Taxes -€1,131
down €1,131 (-63.2%), from €1,789 to €658
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €620,247 | €491,906 | -€128,342 | -20.7% |
| Fixed assets | 21/28 | €392,580 | €360,321 | -€32,259 | -8.2% |
| Tangible fixed assets | 22/27 | €392,580 | €360,321 | -€32,259 | -8.2% |
| Land and buildings | 22 | €389,796 | €357,921 | -€31,875 | -8.2% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €2,784 | €2,400 | -€384 | -13.8% |
| Current assets | 29/58 | €227,667 | €131,584 | -€96,082 | -42.2% |
| Amounts receivable within one year | 40/41 | €25,678 | €21,123 | -€4,555 | -17.7% |
| Trade receivables | 40 | €22,379 | €14,501 | -€7,878 | -35.2% |
| Other amounts receivable | 41 | €3,299 | €6,623 | +€3,323 | +101% |
| Cash at bank and in hand | 54/58 | €189,814 | €109,935 | -€79,879 | -42.1% |
| Deferred charges and accrued income | 490/1 | €12,175 | €526 | -€11,648 | -95.7% |
| Total equity and liabilities | 10/49 | €620,247 | €491,906 | -€128,342 | -20.7% |
| Equity | 10/15 | €467,564 | €421,089 | -€46,475 | -9.9% |
| Contributions | 10/11 | €194,317 | €194,317 | = | 0.0% |
| Revaluation surpluses | 12 | €13,023 | €13,023 | = | 0.0% |
| Reserves | 13 | €260,224 | €213,750 | -€46,475 | -17.9% |
| Non-distributable reserves | 130/1 | €19,432 | €19,432 | = | 0.0% |
| Reserves not available under the articles | 1311 | €19,432 | €19,432 | = | 0.0% |
| Tax-exempt reserves | 132 | €19 | €19 | = | 0.0% |
| Distributable reserves | 133 | €240,774 | €194,299 | -€46,475 | -19.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €152,683 | €70,816 | -€81,867 | -53.6% |
| Amounts payable within one year | 42/48 | €147,097 | €62,121 | -€84,976 | -57.8% |
| Trade debts | 44 | €8,501 | €17,033 | +€8,532 | +100% |
| Suppliers | 440/4 | €8,501 | €17,033 | +€8,532 | +100% |
| Taxes, remuneration and social security | 45 | €20,165 | €14,011 | -€6,154 | -30.5% |
| Taxes | 450/3 | €9,650 | €10,506 | +€856 | +8.9% |
| Remuneration and social security | 454/9 | €10,515 | €3,505 | -€7,010 | -66.7% |
| Other amounts payable | 47/48 | €118,430 | €31,076 | -€87,354 | -73.8% |
| Accrued charges and deferred income | 492/3 | €5,586 | €8,695 | +€3,109 | +55.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,100 | €33,847 | -€3,253 | -8.8% |
| Other operating charges | 640/8 | €6,879 | €7,218 | +€339 | +4.9% |
| Gross operating margin | 9900 | €50,378 | €40,326 | -€10,052 | -20.0% |
| Operating profit (loss) | 9901 | €6,399 | -€739 | -€7,138 | |
| Financial income | 75/76B | €301 | €797 | +€496 | +165% |
| Recurring financial income | 75 | €301 | €797 | +€496 | +165% |
| Financial charges | 65/66B | €2,866 | €14,799 | +€11,932 | +416% |
| Recurring financial charges | 65 | €2,866 | €14,799 | +€11,932 | +416% |
| Profit (loss) for the period before taxes | 9903 | €3,833 | -€14,740 | -€18,574 | |
| Income taxes | 67/77 | €1,789 | €658 | -€1,131 | -63.2% |
| Profit (loss) for the period | 9904 | €2,044 | -€15,398 | -€17,443 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,044 | -€15,398 | -€17,443 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.