IMMO RONDPUNT: 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 RONDPUNT
Largest movements
- Cash -€59,177
down €59,177 (-53.4%), from €110,901 to €51,724
mainly Debts after one year (-€53,509) and Investment in fixed assets (net) (-€9,104)
- Receivables within one year +€5,345
new in 2025: €5,345
- Debts after one year -€53,509
down €53,509 (-15.3%), from €350,640 to €297,131
of which Other amounts payable: -€40,000
- Financial charges +€8,438
up €8,438 (+184%), from €4,585 to €13,023
- Depreciation +€5,197
up €5,197 (+83.4%), from €6,231 to €11,428
- Gross operating margin +€3,394
up €3,394 (+17.4%), from €19,539 to €22,933
- Other operating charges -€1,359
down €1,359 (-45.8%), from €2,965 to €1,607
- Taxes -€1,152
no longer reported in 2025 (was €1,152)
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 | €449,429 | €393,273 | -€56,156 | -12.5% |
| Fixed assets | 21/28 | €338,528 | €336,204 | -€2,323 | -0.7% |
| Tangible fixed assets | 22/27 | €338,528 | €336,204 | -€2,323 | -0.7% |
| Land and buildings | 22 | €329,022 | €320,801 | -€8,221 | -2.5% |
| Plant, machinery and equipment | 23 | €9,506 | €9,937 | +€431 | +4.5% |
| Furniture and vehicles | 24 | - | €5,466 | +€5,466 | |
| Current assets | 29/58 | €110,901 | €57,069 | -€53,832 | -48.5% |
| Amounts receivable within one year | 40/41 | - | €5,345 | +€5,345 | |
| Other amounts receivable | 41 | - | €5,345 | +€5,345 | |
| Cash at bank and in hand | 54/58 | €110,901 | €51,724 | -€59,177 | -53.4% |
| Total equity and liabilities | 10/49 | €449,429 | €393,273 | -€56,156 | -12.5% |
| Equity | 10/15 | €84,606 | €81,482 | -€3,125 | -3.7% |
| Contributions | 10/11 | €80,000 | €80,000 | = | 0.0% |
| Reserves | 13 | €4,606 | €1,482 | -€3,125 | -67.8% |
| Distributable reserves | 133 | €4,606 | €1,482 | -€3,125 | -67.8% |
| Amounts payable | 17/49 | €364,823 | €311,792 | -€53,031 | -14.5% |
| Amounts payable after more than one year | 17 | €350,640 | €297,131 | -€53,509 | -15.3% |
| Financial debts | 170/4 | €230,640 | €217,131 | -€13,509 | -5.9% |
| Other amounts payable | 178/9 | €120,000 | €80,000 | -€40,000 | -33.3% |
| Amounts payable within one year | 42/48 | €14,183 | €14,661 | +€478 | +3.4% |
| Current portion of amounts payable after more than one year | 42 | €13,031 | €13,509 | +€478 | +3.7% |
| Trade debts | 44 | - | €1,152 | +€1,152 | |
| Suppliers | 440/4 | - | €1,152 | +€1,152 | |
| Taxes, remuneration and social security | 45 | €1,152 | - | -€1,152 | |
| Taxes | 450/3 | €1,152 | - | -€1,152 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,231 | €11,428 | +€5,197 | +83.4% |
| Other operating charges | 640/8 | €2,965 | €1,607 | -€1,359 | -45.8% |
| Gross operating margin | 9900 | €19,539 | €22,933 | +€3,394 | +17.4% |
| Operating profit (loss) | 9901 | €10,343 | €9,898 | -€445 | -4.3% |
| Financial charges | 65/66B | €4,585 | €13,023 | +€8,438 | +184% |
| Recurring financial charges | 65 | €4,585 | €13,023 | +€8,438 | +184% |
| Profit (loss) for the period before taxes | 9903 | €5,758 | -€3,125 | -€8,883 | |
| Income taxes | 67/77 | €1,152 | - | -€1,152 | |
| Profit (loss) for the period | 9904 | €4,606 | -€3,125 | -€7,731 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,606 | -€3,125 | -€7,731 |
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 26 October 2026 via checked.be.