IMMO PUES: 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 PUES
Largest movements
- Receivables within one year -€52,241
down €52,241 (-22.9%), from €227,683 to €175,442
- Cash +€28,569
up €28,569 (+9.4%), from €302,473 to €331,042
mainly Receivables within one year (+€52,241) and Trade debts (+€1,063)
- Tax, wage and social debts -€22,724
no longer reported in 2025 (was €22,724)
- Gross operating margin -€118,155
down €118,155, from €115,699 to -€2,456
- Taxes -€12,376
no longer reported in 2025 (was €12,376)
- Other operating charges -€2,845
down €2,845 (-74.0%), from €3,844 to €998
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 | €1,467,366 | €1,443,695 | -€23,671 | -1.6% |
| Fixed assets | 21/28 | €937,211 | €937,211 | = | 0.0% |
| Tangible fixed assets | 22/27 | €317,477 | €317,477 | = | 0.0% |
| Land and buildings | 22 | €317,477 | €317,477 | = | 0.0% |
| Financial fixed assets | 28 | €619,734 | €619,734 | = | 0.0% |
| Current assets | 29/58 | €530,155 | €506,484 | -€23,671 | -4.5% |
| Amounts receivable within one year | 40/41 | €227,683 | €175,442 | -€52,241 | -22.9% |
| Other amounts receivable | 41 | €227,683 | €175,442 | -€52,241 | -22.9% |
| Cash at bank and in hand | 54/58 | €302,473 | €331,042 | +€28,569 | +9.4% |
| Total equity and liabilities | 10/49 | €1,467,366 | €1,443,695 | -€23,671 | -1.6% |
| Equity | 10/15 | €1,444,642 | €1,442,632 | -€2,010 | -0.1% |
| Contributions | 10/11 | €240,953 | €240,953 | = | 0.0% |
| Capital | 10 | €240,953 | €240,953 | = | 0.0% |
| Issued capital | 100 | €240,953 | €240,953 | = | 0.0% |
| Reserves | 13 | €986,979 | €986,979 | = | 0.0% |
| Non-distributable reserves | 130/1 | €24,095 | €24,095 | = | 0.0% |
| Legal reserve | 130 | €24,095 | €24,095 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,884 | €1,884 | = | 0.0% |
| Distributable reserves | 133 | €961,000 | €961,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €216,710 | €214,700 | -€2,010 | -0.9% |
| Amounts payable | 17/49 | €22,724 | €1,063 | -€21,661 | -95.3% |
| Amounts payable within one year | 42/48 | €22,724 | €1,063 | -€21,661 | -95.3% |
| Trade debts | 44 | - | €1,063 | +€1,063 | |
| Suppliers | 440/4 | - | €1,063 | +€1,063 | |
| Taxes, remuneration and social security | 45 | €22,724 | - | -€22,724 | |
| Taxes | 450/3 | €22,724 | - | -€22,724 | |
| Non-recurring operating income | 76A | €112,531 | - | -€112,531 | |
| Other operating charges | 640/8 | €3,844 | €998 | -€2,845 | -74.0% |
| Non-recurring operating charges | 66A | €73,586 | - | -€73,586 | |
| Gross operating margin | 9900 | €115,699 | -€2,456 | -€118,155 | |
| Operating profit (loss) | 9901 | €38,269 | -€3,454 | -€41,724 | |
| Financial income | 75/76B | €861 | €1,474 | +€612 | +71.1% |
| Recurring financial income | 75 | €861 | €1,474 | +€612 | +71.1% |
| Financial charges | 65/66B | €29 | €30 | +€2 | +5.3% |
| Recurring financial charges | 65 | €29 | €30 | +€2 | +5.3% |
| Profit (loss) for the period before taxes | 9903 | €39,102 | -€2,010 | -€41,113 | |
| Income taxes | 67/77 | €12,376 | - | -€12,376 | |
| Profit (loss) for the period | 9904 | €26,727 | -€2,010 | -€28,737 | |
| Profit (loss) for the period to be appropriated | 9905 | €26,727 | -€2,010 | -€28,737 |
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 12 October 2026 via checked.be.