IMMO SMETS CH: 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 SMETS CH
Largest movements
- Tangible fixed assets -€3,983
down €3,983 (-3.5%), from €113,280 to €109,298
- Profit (loss) carried forward -€3,265
down €3,265 (-5.6%), from €58,064 to €54,799
- Gross operating margin +€1,970
up €1,970, from -€244 to €1,726
- Other operating charges +€29
up €29 (+3.1%), from €919 to €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.
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 | €114,409 | €110,389 | -€4,021 | -3.5% |
| Fixed assets | 21/28 | €113,280 | €109,298 | -€3,983 | -3.5% |
| Tangible fixed assets | 22/27 | €113,280 | €109,298 | -€3,983 | -3.5% |
| Land and buildings | 22 | €113,280 | €109,298 | -€3,983 | -3.5% |
| Current assets | 29/58 | €1,129 | €1,091 | -€38 | -3.4% |
| Amounts receivable within one year | 40/41 | €1,050 | €1,050 | = | 0.0% |
| Trade receivables | 40 | €1,050 | €1,050 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €79 | €41 | -€38 | -48.2% |
| Total equity and liabilities | 10/49 | €114,409 | €110,389 | -€4,021 | -3.5% |
| Equity | 10/15 | €76,664 | €73,399 | -€3,265 | -4.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €58,064 | €54,799 | -€3,265 | -5.6% |
| Amounts payable | 17/49 | €37,745 | €36,990 | -€755 | -2.0% |
| Amounts payable within one year | 42/48 | €37,745 | €36,990 | -€755 | -2.0% |
| Other amounts payable | 47/48 | €37,745 | €36,990 | -€755 | -2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,983 | €3,983 | = | 0.0% |
| Other operating charges | 640/8 | €919 | €948 | +€29 | +3.1% |
| Gross operating margin | 9900 | -€244 | €1,726 | +€1,970 | |
| Operating profit (loss) | 9901 | -€5,146 | -€3,204 | +€1,942 | +37.7% |
| Financial charges | 65/66B | €60 | €61 | +€2 | +2.5% |
| Recurring financial charges | 65 | €60 | €61 | +€2 | +2.5% |
| Profit (loss) for the period before taxes | 9903 | -€5,205 | -€3,265 | +€1,940 | +37.3% |
| Profit (loss) for the period | 9904 | -€5,205 | -€3,265 | +€1,940 | +37.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,205 | -€3,265 | +€1,940 | +37.3% |
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.