Immo-Samart: what changed
Two fiscal 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-Samart
Largest movements
- Cash +€261,654
up €261,654 (+1713.9%), from €15,267 to €276,921
mainly Investment in fixed assets (net) (+€207,973) and Net result for the year (+€46,523)
- Tangible fixed assets -€213,405
down €213,405 (-76.7%), from €278,332 to €64,927
of which Land and buildings: -€207,973
- Profit (loss) carried forward +€46,523
up €46,523 (+9.2%), from -€508,371 to -€461,848
- Gross operating margin +€59,822
up €59,822, from -€1,715 to €58,107
- Depreciation -€13,868
down €13,868 (-71.9%), from €19,299 to €5,431
- Other operating charges +€1,155
up €1,155 (+24.3%), from €4,758 to €5,913
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 | €294,911 | €341,849 | +€46,938 | +15.9% |
| Fixed assets | 21/28 | €278,332 | €64,927 | -€213,405 | -76.7% |
| Tangible fixed assets | 22/27 | €278,332 | €64,927 | -€213,405 | -76.7% |
| Land and buildings | 22 | €240,695 | €32,722 | -€207,973 | -86.4% |
| Plant, machinery and equipment | 23 | €37,637 | €32,205 | -€5,432 | -14.4% |
| Current assets | 29/58 | €16,579 | €276,921 | +€260,342 | +1570.3% |
| Cash at bank and in hand | 54/58 | €15,267 | €276,921 | +€261,654 | +1713.9% |
| Deferred charges and accrued income | 490/1 | €1,312 | - | -€1,312 | |
| Total equity and liabilities | 10/49 | €294,911 | €341,849 | +€46,938 | +15.9% |
| Equity | 10/15 | -€99,171 | -€52,648 | +€46,523 | +46.9% |
| Contributions | 10/11 | €409,200 | €409,200 | = | 0.0% |
| Capital | 10 | €409,200 | €409,200 | = | 0.0% |
| Issued capital | 100 | €409,200 | €409,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€508,371 | -€461,848 | +€46,523 | +9.2% |
| Amounts payable | 17/49 | €394,082 | €394,497 | +€415 | +0.1% |
| Amounts payable within one year | 42/48 | €394,082 | €394,497 | +€415 | +0.1% |
| Trade debts | 44 | €387 | €1,638 | +€1,251 | +323.4% |
| Suppliers | 440/4 | €387 | €1,638 | +€1,251 | +323.4% |
| Other amounts payable | 47/48 | €393,695 | €392,858 | -€837 | -0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,299 | €5,431 | -€13,868 | -71.9% |
| Other operating charges | 640/8 | €4,758 | €5,913 | +€1,155 | +24.3% |
| Gross operating margin | 9900 | -€1,715 | €58,107 | +€59,822 | |
| Operating profit (loss) | 9901 | -€25,772 | €46,763 | +€72,535 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €202 | €240 | +€38 | +19.0% |
| Recurring financial charges | 65 | €202 | €240 | +€38 | +19.0% |
| Profit (loss) for the period before taxes | 9903 | -€25,974 | €46,523 | +€72,497 | |
| Profit (loss) for the period | 9904 | -€25,974 | €46,523 | +€72,497 | |
| Profit (loss) for the period to be appropriated | 9905 | -€25,974 | €46,523 | +€72,497 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.