IMMO SAMBRE: 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 SAMBRE
Largest movements
- Receivables within one year +€28,041
up €28,041 (+991%), from €2,830 to €30,871
- Tangible fixed assets -€21,417
down €21,417 (-9.8%), from €218,066 to €196,649
- Deferred charges and accrued income +€12,500
up €12,500 (+96.9%), from €12,905 to €25,405
- Profit (loss) carried forward +€8,688
up €8,688 (+94.5%), from €9,194 to €17,882
- Accrued charges and deferred income +€5,500
up €5,500 (+275%), from €2,000 to €7,500
- Taxes -€2,652
down €2,652 (-100.0%), from €2,653 to €0
- Financial charges -€1,668
down €1,668 (-25.2%), from €6,616 to €4,948
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 | €518,842 | €534,268 | +€15,425 | +3.0% |
| Fixed assets | 21/28 | €218,066 | €196,649 | -€21,417 | -9.8% |
| Tangible fixed assets | 22/27 | €218,066 | €196,649 | -€21,417 | -9.8% |
| Land and buildings | 22 | €218,066 | €196,649 | -€21,417 | -9.8% |
| Current assets | 29/58 | €300,777 | €337,619 | +€36,842 | +12.2% |
| Stocks and contracts in progress | 3 | €281,343 | €281,343 | = | 0.0% |
| Stocks | 30/36 | €281,343 | €281,343 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,830 | €30,871 | +€28,041 | +991% |
| Other amounts receivable | 41 | €2,830 | €30,871 | +€28,041 | +991% |
| Cash at bank and in hand | 54/58 | €3,699 | - | -€3,699 | |
| Deferred charges and accrued income | 490/1 | €12,905 | €25,405 | +€12,500 | +96.9% |
| Total equity and liabilities | 10/49 | €518,842 | €534,268 | +€15,425 | +3.0% |
| Equity | 10/15 | €29,194 | €37,882 | +€8,688 | +29.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | €20,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,194 | €17,882 | +€8,688 | +94.5% |
| Amounts payable | 17/49 | €489,648 | €496,386 | +€6,738 | +1.4% |
| Amounts payable after more than one year | 17 | €109,920 | €109,920 | = | 0.0% |
| Financial debts | 170/4 | €109,920 | €109,920 | = | 0.0% |
| Amounts payable within one year | 42/48 | €377,727 | €378,965 | +€1,238 | +0.3% |
| Financial debts | 43 | - | €1,638 | +€1,638 | |
| Credit institutions | 430/8 | - | €1,638 | +€1,638 | |
| Taxes, remuneration and social security | 45 | €16,663 | €16,263 | -€400 | -2.4% |
| Taxes | 450/3 | €400 | - | -€400 | |
| Remuneration and social security | 454/9 | €16,263 | €16,263 | = | 0.0% |
| Other amounts payable | 47/48 | €361,064 | €361,064 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €2,000 | €7,500 | +€5,500 | +275% |
| Goods, raw materials, services and sundry goods | 60/61 | €2,491 | €2,581 | +€90 | +3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,417 | €21,417 | = | 0.0% |
| Other operating charges | 640/8 | €10,286 | €10,367 | +€81 | +0.8% |
| Gross operating margin | 9900 | €45,509 | €45,419 | -€90 | -0.2% |
| Operating profit (loss) | 9901 | €13,806 | €13,635 | -€171 | -1.2% |
| Financial income | 75/76B | €2 | €1 | -€1 | -47.8% |
| Recurring financial income | 75 | €2 | €1 | -€1 | -47.8% |
| Financial charges | 65/66B | €6,616 | €4,948 | -€1,668 | -25.2% |
| Recurring financial charges | 65 | €6,616 | €4,948 | -€1,668 | -25.2% |
| Profit (loss) for the period before taxes | 9903 | €7,192 | €8,688 | +€1,496 | +20.8% |
| Income taxes | 67/77 | €2,653 | €0 | -€2,652 | -100.0% |
| Profit (loss) for the period | 9904 | €4,539 | €8,688 | +€4,149 | +91.4% |
| Profit (loss) for the period to be appropriated | 9905 | €4,539 | €8,688 | +€4,149 | +91.4% |
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 13 October 2026 via checked.be.