Immo Roosens: 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.
What changed
Immo Roosens
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€2,295
2024 · -€487-€1,808
Equity
€1.2m
2024 · €1.2m-€2,295
Cash
€127,652
2024 · €140,581-€12,928
Balance sheet total
€1.7m
2024 · €1.8m-€89,608
Largest movements
Assets
- Tangible fixed assets -€87,152
down €87,152 (-5.2%), from €1.7m to €1.6m
of which Land and buildings: -€84,942
Equity and liabilities
- Debts after one year -€28,794
down €28,794 (-18.9%), from €152,506 to €123,713
of which Financial debts: -€28,794
- Other debts -€26,630
down €26,630 (-20.0%), from €133,270 to €106,640
- Provisions -€24,317
down €24,317 (-11.1%), from €219,973 to €195,656
Income statement
- Financial charges +€28,684
up €28,684 (+445.9%), from €6,432 to €35,116
- Gross operating margin +€18,654
up €18,654 (+16.4%), from €113,516 to €132,170
- Other operating charges -€4,297
down €4,297 (-16.6%), from €25,861 to €21,564
- Taxes -€3,089
down €3,089 (-17.7%), from €17,496 to €14,407
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.
Result 2024
-€487
Gross operating margin
+€18,654
Depreciation
+€45
Other operating charges
+€4,297
Financial income
+€786
Financial charges
-€28,684
Taxes
+€3,089
Deferred taxes and other
+€4
Result 2025
-€2,295
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.
From operations
+€16,287
Investment
-€1,329
Financing
-€27,886
Cash 2024
€140,581
From operations (derived)
+€16,287
Net result for the year
-€2,295
Depreciation
+€88,481
Receivables within one year
-€5,800
Deferred charges and accrued income
-€4,673
Provisions
-€24,317
Trade debts
+€2,828
Tax, wage and social debts
-€13,303
Other debts
-€26,630
Accrued charges and deferred income
+€1,995
Investment (derived)
-€1,329
Investment in fixed assets (net)
-€1,329
Financing
-€27,886
Debts after one year
-€28,794
Current portion of long-term debt
+€908
Cash 2025
€127,652
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,805,937 | €1,716,330 | -€89,608 | -5.0% |
| Fixed assets | 21/28 | €1,665,357 | €1,578,205 | -€87,152 | -5.2% |
| Tangible fixed assets | 22/27 | €1,663,723 | €1,576,571 | -€87,152 | -5.2% |
| Land and buildings | 22 | €1,660,267 | €1,575,326 | -€84,942 | -5.1% |
| Furniture and vehicles | 24 | €3,455 | €1,245 | -€2,210 | -64.0% |
| Financial fixed assets | 28 | €1,634 | €1,634 | = | 0.0% |
| Current assets | 29/58 | €140,581 | €138,125 | -€2,456 | -1.7% |
| Amounts receivable within one year | 40/41 | - | €5,800 | +€5,800 | |
| Other amounts receivable | 41 | - | €5,800 | +€5,800 | |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €140,581 | €127,652 | -€12,928 | -9.2% |
| Deferred charges and accrued income | 490/1 | - | €4,673 | +€4,673 | |
| Total equity and liabilities | 10/49 | €1,805,937 | €1,716,330 | -€89,608 | -5.0% |
| Equity | 10/15 | €1,223,994 | €1,221,699 | -€2,295 | -0.2% |
| Contributions | 10/11 | €247,920 | €247,920 | = | 0.0% |
| Contributions outside capital | 11 | €247,920 | €247,920 | = | 0.0% |
| Other | 1109/19 | €247,920 | €247,920 | = | 0.0% |
| Reserves | 13 | €615,018 | €612,722 | -€2,295 | -0.4% |
| Non-distributable reserves | 130/1 | €24,792 | €24,792 | = | 0.0% |
| Reserves not available under the articles | 1311 | €24,792 | €24,792 | = | 0.0% |
| Tax-exempt reserves | 132 | €470,226 | €423,002 | -€47,224 | -10.0% |
| Distributable reserves | 133 | €120,000 | €164,929 | +€44,929 | +37.4% |
| Profit (loss) carried forward | 14 | €361,056 | €361,056 | = | 0.0% |
| Provisions and deferred taxes | 16 | €219,973 | €195,656 | -€24,317 | -11.1% |
| Deferred taxes | 168 | €219,973 | €195,656 | -€24,317 | -11.1% |
| Amounts payable | 17/49 | €361,970 | €298,975 | -€62,996 | -17.4% |
| Amounts payable after more than one year | 17 | €152,506 | €123,713 | -€28,794 | -18.9% |
| Financial debts | 170/4 | €146,998 | €118,204 | -€28,794 | -19.6% |
| Other amounts payable | 178/9 | €5,508 | €5,508 | = | 0.0% |
| Amounts payable within one year | 42/48 | €209,464 | €173,267 | -€36,197 | -17.3% |
| Current portion of amounts payable after more than one year | 42 | €57,881 | €58,788 | +€908 | +1.6% |
| Trade debts | 44 | €518 | €3,346 | +€2,828 | +546.0% |
| Suppliers | 440/4 | €518 | €3,346 | +€2,828 | +546.0% |
| Taxes, remuneration and social security | 45 | €17,795 | €4,493 | -€13,303 | -74.8% |
| Taxes | 450/3 | €17,795 | €4,493 | -€13,303 | -74.8% |
| Other amounts payable | 47/48 | €133,270 | €106,640 | -€26,630 | -20.0% |
| Accrued charges and deferred income | 492/3 | - | €1,995 | +€1,995 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €88,526 | €88,481 | -€45 | -0.1% |
| Other operating charges | 640/8 | €25,861 | €21,564 | -€4,297 | -16.6% |
| Gross operating margin | 9900 | €113,516 | €132,170 | +€18,654 | +16.4% |
| Operating profit (loss) | 9901 | -€871 | €22,125 | +€22,996 | |
| Financial income | 75/76B | €0 | €786 | +€786 | |
| Recurring financial income | 75 | €0 | €786 | +€786 | |
| Financial charges | 65/66B | €6,432 | €35,116 | +€28,684 | +445.9% |
| Recurring financial charges | 65 | €6,432 | €35,116 | +€28,684 | +445.9% |
| Profit (loss) for the period before taxes | 9903 | -€7,303 | -€12,205 | -€4,902 | -67.1% |
| Transfer from deferred taxes | 780 | €24,312 | €24,317 | +€4 | 0.0% |
| Income taxes | 67/77 | €17,496 | €14,407 | -€3,089 | -17.7% |
| Profit (loss) for the period | 9904 | -€487 | -€2,295 | -€1,808 | -371.1% |
| Transfer from tax-exempt reserves | 789 | €47,228 | €47,224 | -€4 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €46,741 | €44,929 | -€1,813 | -3.9% |
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 9 October 2026 via checked.be.