IMMO SOMO: 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 SOMO
Largest movements
- Current investments +€150,000
up €150,000 (+20.0%), from €750,000 to €900,000
- Cash +€45,880
up €45,880 (+13.5%), from €338,920 to €384,800
mainly Other debts (+€900,000) and Net result for the year (+€196,746)
- Other debts +€900,000
new in 2025: €900,000
- Reserves -€703,254
down €703,254 (-35.6%), from €2.0m to €1.3m
of which Distributable reserves: -€703,254
- Turnover -€25,000
down €25,000 (-9.3%), from €270,000 to €245,000
- Financial income +€5,007
up €5,007 (+27.1%), from €18,509 to €23,516
- Taxes -€4,498
down €4,498 (-6.4%), from €70,080 to €65,582
of which Taxes: -€4,498
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 | €2,091,187 | €2,282,712 | +€191,525 | +9.2% |
| Fixed assets | 21/28 | €983,320 | €983,320 | = | 0.0% |
| Tangible fixed assets | 22/27 | €983,320 | €983,320 | = | 0.0% |
| Other tangible fixed assets | 26 | €983,320 | €983,320 | = | 0.0% |
| Current assets | 29/58 | €1,107,866 | €1,299,391 | +€191,525 | +17.3% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €15,472 | €14,473 | -€1,000 | -6.5% |
| Other amounts receivable | 41 | €15,472 | €14,473 | -€1,000 | -6.5% |
| Current investments | 50/53 | €750,000 | €900,000 | +€150,000 | +20.0% |
| Other investments | 51/53 | €750,000 | €900,000 | +€150,000 | +20.0% |
| Cash at bank and in hand | 54/58 | €338,920 | €384,800 | +€45,880 | +13.5% |
| Deferred charges and accrued income | 490/1 | €3,474 | €119 | -€3,356 | -96.6% |
| Total equity and liabilities | 10/49 | €2,091,187 | €2,282,712 | +€191,525 | +9.2% |
| Equity | 10/15 | €2,052,677 | €1,349,423 | -€703,254 | -34.3% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Capital | 10 | €75,000 | €75,000 | = | 0.0% |
| Issued capital | 100 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €1,977,677 | €1,274,423 | -€703,254 | -35.6% |
| Non-distributable reserves | 130/1 | €7,500 | €7,500 | = | 0.0% |
| Legal reserve | 130 | €7,500 | €7,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €17,186 | €17,186 | = | 0.0% |
| Distributable reserves | 133 | €1,952,991 | €1,249,737 | -€703,254 | -36.0% |
| Amounts payable | 17/49 | €38,509 | €933,288 | +€894,779 | +2323.5% |
| Amounts payable within one year | 42/48 | €38,509 | €933,288 | +€894,779 | +2323.5% |
| Trade debts | 44 | €968 | €998 | +€31 | +3.2% |
| Suppliers | 440/4 | €968 | €998 | +€31 | +3.2% |
| Taxes, remuneration and social security | 45 | €37,542 | €32,290 | -€5,252 | -14.0% |
| Taxes | 450/3 | €37,542 | €32,290 | -€5,252 | -14.0% |
| Other amounts payable | 47/48 | - | €900,000 | +€900,000 | |
| Operating income | 70/76A | €270,000 | €245,000 | -€25,000 | -9.3% |
| Turnover | 70 | €270,000 | €245,000 | -€25,000 | -9.3% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Operating charges | 60/66A | €7,687 | €5,680 | -€2,007 | -26.1% |
| Services and other goods | 61 | €6,605 | €4,556 | -€2,049 | -31.0% |
| Other operating charges | 640/8 | €1,083 | €1,124 | +€42 | +3.9% |
| Operating profit (loss) | 9901 | €262,313 | €239,320 | -€22,993 | -8.8% |
| Financial income | 75/76B | €18,509 | €23,516 | +€5,007 | +27.1% |
| Recurring financial income | 75 | €18,509 | €23,516 | +€5,007 | +27.1% |
| Income from current assets | 751 | €18,509 | €23,516 | +€5,007 | +27.1% |
| Financial charges | 65/66B | €500 | €507 | +€7 | +1.5% |
| Recurring financial charges | 65 | €500 | €507 | +€7 | +1.5% |
| Other financial charges | 652/9 | €500 | €507 | +€7 | +1.5% |
| Profit (loss) for the period before taxes | 9903 | €280,321 | €262,328 | -€17,993 | -6.4% |
| Income taxes | 67/77 | €70,080 | €65,582 | -€4,498 | -6.4% |
| Taxes | 670/3 | €70,080 | €65,582 | -€4,498 | -6.4% |
| Tax adjustments and reversals of tax provisions | 77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €210,241 | €196,746 | -€13,495 | -6.4% |
| Profit (loss) for the period to be appropriated | 9905 | €210,241 | €196,746 | -€13,495 | -6.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.