IMMO SOMA: 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 SOMA
NACE 68.201, Renting and operating of own or leased residential real estate, excluding social housing
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€135,616
2024 · €189,275-€53,658
Equity
€2.1m
2024 · €2.0m+€135,616
Cash
€71,282
2024 · €21,237+€50,045
Balance sheet total
€6.0m
2024 · €6.0m+€2,769
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Profit (loss) carried forward +€135,616
up €135,616, from -€81,822 to €53,794
- Debts after one year -€121,867
down €121,867 (-9.1%), from €1.3m to €1.2m
of which Financial debts: -€121,867
Income statement
- Other operating income -€421,046
no longer reported in 2025 (was €421,046)
- Gross operating margin +€390,120
new in 2025: €390,120
- Taxes +€17,468
new in 2025: €17,468
- Services and other goods -€14,981
no longer reported in 2025 (was €14,981)
- Other operating charges +€9,472
up €9,472 (+28.4%), from €33,361 to €42,834
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
€189,275
Depreciation
-€3,159
Other operating charges
-€9,472
Other operating items
-€15,945
Financial income
+€1,262
Financial charges
-€8,876
Taxes
-€17,468
Result 2025
€135,616
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€333,369
Investment
-€171,053
Financing
-€112,271
Cash 2024
€21,237
From operations (derived)
+€333,369
Net result for the year
+€135,616
Depreciation
+€158,757
Receivables within one year
+€59,796
Deferred charges and accrued income
-€224
Trade debts
-€9,334
Other debts
+€34,610
Accrued charges and deferred income
-€45,852
Investment (derived)
-€171,053
Investment in fixed assets (net)
-€171,053
Financing
-€112,271
Debts after one year
-€121,867
Current portion of long-term debt
+€9,596
Cash 2025
€71,282
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,995,839 | €5,998,608 | +€2,769 | 0.0% |
| Fixed assets | 21/28 | €5,660,270 | €5,672,567 | +€12,297 | +0.2% |
| Tangible fixed assets | 22/27 | €5,659,907 | €5,672,204 | +€12,297 | +0.2% |
| Land and buildings | 22 | €5,659,907 | €5,663,151 | +€3,244 | +0.1% |
| Plant, machinery and equipment | 23 | - | €9,053 | +€9,053 | |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Other financial fixed assets | 284/8 | €363 | - | -€363 | |
| Amounts receivable and cash guarantees | 285/8 | €363 | - | -€363 | |
| Current assets | 29/58 | €335,569 | €326,041 | -€9,527 | -2.8% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €308,610 | €248,814 | -€59,796 | -19.4% |
| Trade receivables | 40 | €228,963 | €56,000 | -€172,963 | -75.5% |
| Other amounts receivable | 41 | €79,647 | €192,814 | +€113,167 | +142% |
| Cash at bank and in hand | 54/58 | €21,237 | €71,282 | +€50,045 | +236% |
| Deferred charges and accrued income | 490/1 | €5,722 | €5,946 | +€224 | +3.9% |
| Total equity and liabilities | 10/49 | €5,995,839 | €5,998,608 | +€2,769 | 0.0% |
| Equity | 10/15 | €1,968,078 | €2,103,694 | +€135,616 | +6.9% |
| Contributions | 10/11 | €2,049,900 | €2,049,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€81,822 | €53,794 | +€135,616 | |
| Amounts payable | 17/49 | €4,027,761 | €3,894,914 | -€132,847 | -3.3% |
| Amounts payable after more than one year | 17 | €1,341,302 | €1,219,435 | -€121,867 | -9.1% |
| Financial debts | 170/4 | €1,327,044 | €1,205,177 | -€121,867 | -9.2% |
| Credit institutions | 173 | €1,327,044 | - | -€1.3m | |
| Other amounts payable | 178/9 | €14,258 | €14,258 | = | 0.0% |
| Amounts payable within one year | 42/48 | €2,640,607 | €2,675,479 | +€34,872 | +1.3% |
| Current portion of amounts payable after more than one year | 42 | €192,338 | €201,935 | +€9,596 | +5.0% |
| Trade debts | 44 | €14,792 | €5,458 | -€9,334 | -63.1% |
| Suppliers | 440/4 | €14,792 | €5,458 | -€9,334 | -63.1% |
| Other amounts payable | 47/48 | €2,433,476 | €2,468,086 | +€34,610 | +1.4% |
| Accrued charges and deferred income | 492/3 | €45,852 | €0 | -€45,852 | -100% |
| Operating income | 70/76A | €421,046 | - | -€421,046 | |
| Other operating income | 74 | €421,046 | - | -€421,046 | |
| Operating charges | 60/66A | €203,941 | - | -€203,941 | |
| Services and other goods | 61 | €14,981 | - | -€14,981 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €155,598 | €158,757 | +€3,159 | +2.0% |
| Other operating charges | 640/8 | €33,361 | €42,834 | +€9,472 | +28.4% |
| Gross operating margin | 9900 | - | €390,120 | +€390,120 | |
| Operating profit (loss) | 9901 | €217,105 | €188,530 | -€28,576 | -13.2% |
| Financial income | 75/76B | €2,930 | €4,192 | +€1,262 | +43.1% |
| Recurring financial income | 75 | €2,930 | €4,192 | +€1,262 | +43.1% |
| Income from current assets | 751 | €2,930 | - | -€2,930 | |
| Other financial income | 752/9 | €0 | - | = | |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €30,761 | €39,637 | +€8,876 | +28.9% |
| Recurring financial charges | 65 | €30,761 | €39,637 | +€8,876 | +28.9% |
| Debt charges | 650 | €30,557 | - | -€30,557 | |
| Other financial charges | 652/9 | €204 | - | -€204 | |
| Profit (loss) for the period before taxes | 9903 | €189,275 | €153,084 | -€36,190 | -19.1% |
| Income taxes | 67/77 | - | €17,468 | +€17,468 | |
| Profit (loss) for the period | 9904 | €189,275 | €135,616 | -€53,658 | -28.3% |
| Profit (loss) for the period to be appropriated | 9905 | €189,275 | €135,616 | -€53,658 | -28.3% |
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 20 October 2026 via checked.be.