IMMO SCHARIS: 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 SCHARIS
Largest movements
- Tangible fixed assets -€30,088
down €30,088 (-4.4%), from €685,562 to €655,474
- Cash +€24,098
up €24,098 (+145.7%), from €16,539 to €40,637
mainly Net result for the year (+€53,952) and Depreciation (+€30,088)
- Deferred charges and accrued income +€10,240
up €10,240 (+106.4%), from €9,625 to €19,866
- Profit (loss) carried forward +€54,201
up €54,201, from -€30,905 to €23,296
- Debts after one year -€24,996
down €24,996 (-44.4%), from €56,301 to €31,305
- Other debts -€17,200
down €17,200 (-5.0%), from €347,088 to €329,888
- Trade debts -€8,055
down €8,055 (-72.9%), from €11,056 to €3,000
- Gross operating margin +€17,865
up €17,865 (+19.0%), from €94,101 to €111,967
- Financial charges -€1,430
down €1,430 (-28.6%), from €4,997 to €3,566
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 | €738,696 | €745,141 | +€6,445 | +0.9% |
| Fixed assets | 21/28 | €685,562 | €655,474 | -€30,088 | -4.4% |
| Tangible fixed assets | 22/27 | €685,562 | €655,474 | -€30,088 | -4.4% |
| Land and buildings | 22 | €685,562 | €655,474 | -€30,088 | -4.4% |
| Current assets | 29/58 | €53,133 | €89,667 | +€36,533 | +68.8% |
| Amounts receivable within one year | 40/41 | €26,969 | €29,164 | +€2,195 | +8.1% |
| Trade receivables | 40 | €7,500 | €7,500 | = | 0.0% |
| Other amounts receivable | 41 | €19,469 | €21,664 | +€2,195 | +11.3% |
| Cash at bank and in hand | 54/58 | €16,539 | €40,637 | +€24,098 | +145.7% |
| Deferred charges and accrued income | 490/1 | €9,625 | €19,866 | +€10,240 | +106.4% |
| Total equity and liabilities | 10/49 | €738,696 | €745,141 | +€6,445 | +0.9% |
| Equity | 10/15 | €287,258 | €341,209 | +€53,952 | +18.8% |
| Contributions | 10/11 | €295,000 | €295,000 | = | 0.0% |
| Capital | 10 | €295,000 | €295,000 | = | 0.0% |
| Issued capital | 100 | €295,000 | €295,000 | = | 0.0% |
| Reserves | 13 | €23,163 | €22,913 | -€250 | -1.1% |
| Non-distributable reserves | 130/1 | - | €1,226 | +€1,226 | |
| Legal reserve | 130 | - | €1,226 | +€1,226 | |
| Tax-exempt reserves | 132 | €23,163 | €21,687 | -€1,476 | -6.4% |
| Profit (loss) carried forward | 14 | -€30,905 | €23,296 | +€54,201 | |
| Provisions and deferred taxes | 16 | €11,927 | €11,167 | -€760 | -6.4% |
| Deferred taxes | 168 | €11,927 | €11,167 | -€760 | -6.4% |
| Amounts payable | 17/49 | €439,511 | €392,765 | -€46,746 | -10.6% |
| Amounts payable after more than one year | 17 | €56,301 | €31,305 | -€24,996 | -44.4% |
| Financial debts | 170/4 | €56,301 | €31,305 | -€24,996 | -44.4% |
| Amounts payable within one year | 42/48 | €383,140 | €357,885 | -€25,255 | -6.6% |
| Current portion of amounts payable after more than one year | 42 | €24,996 | €24,996 | = | 0.0% |
| Trade debts | 44 | €11,056 | €3,000 | -€8,055 | -72.9% |
| Suppliers | 440/4 | €11,056 | €3,000 | -€8,055 | -72.9% |
| Other amounts payable | 47/48 | €347,088 | €329,888 | -€17,200 | -5.0% |
| Accrued charges and deferred income | 492/3 | €70 | €3,575 | +€3,505 | +4998.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,088 | €30,088 | +€0 | 0.0% |
| Other operating charges | 640/8 | €25,699 | €25,121 | -€578 | -2.2% |
| Gross operating margin | 9900 | €94,101 | €111,967 | +€17,865 | +19.0% |
| Operating profit (loss) | 9901 | €38,315 | €56,758 | +€18,443 | +48.1% |
| Financial charges | 65/66B | €4,997 | €3,566 | -€1,430 | -28.6% |
| Recurring financial charges | 65 | €4,997 | €3,566 | -€1,430 | -28.6% |
| Profit (loss) for the period before taxes | 9903 | €33,318 | €53,192 | +€19,873 | +59.6% |
| Transfer from deferred taxes | 780 | €760 | €760 | = | 0.0% |
| Profit (loss) for the period | 9904 | €34,078 | €53,952 | +€19,873 | +58.3% |
| Transfer from tax-exempt reserves | 789 | €1,476 | €1,476 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €35,554 | €55,427 | +€19,873 | +55.9% |
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 10 October 2026 via checked.be.