IMMO STEVENS - ORIS: 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 STEVENS - ORIS
Largest movements
- Cash +€135,763
up €135,763 (+49.3%), from €275,111 to €410,875
mainly Net result for the year (+€110,547) and Investment in fixed assets (net) (+€21,071)
- Tangible fixed assets -€24,643
down €24,643 (-10.7%), from €229,849 to €205,206
of which Land and buildings: -€23,268
- Reserves +€105,135
up €105,135 (+38.1%), from €275,707 to €380,842
of which Distributable reserves: +€105,135
- Tax, wage and social debts +€7,562
up €7,562 (+45.7%), from €16,553 to €24,115
- Gross operating margin -€92,584
down €92,584 (-35.6%), from €259,877 to €167,293
- Taxes +€7,562
up €7,562 (+50.7%), from €14,929 to €22,491
- Depreciation -€4,954
down €4,954 (-58.1%), from €8,526 to €3,572
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 | €506,306 | €618,923 | +€112,616 | +22.2% |
| Fixed assets | 21/28 | €229,849 | €205,206 | -€24,643 | -10.7% |
| Tangible fixed assets | 22/27 | €229,849 | €205,206 | -€24,643 | -10.7% |
| Land and buildings | 22 | €225,947 | €202,679 | -€23,268 | -10.3% |
| Plant, machinery and equipment | 23 | €3,902 | €2,527 | -€1,375 | -35.2% |
| Current assets | 29/58 | €276,458 | €413,717 | +€137,259 | +49.6% |
| Cash at bank and in hand | 54/58 | €275,111 | €410,875 | +€135,763 | +49.3% |
| Deferred charges and accrued income | 490/1 | €1,346 | €2,842 | +€1,496 | +111% |
| Total equity and liabilities | 10/49 | €506,306 | €618,923 | +€112,616 | +22.2% |
| Equity | 10/15 | €473,502 | €578,636 | +€105,135 | +22.2% |
| Contributions | 10/11 | €591,065 | €591,065 | = | 0.0% |
| Capital | 10 | €591,065 | €591,065 | = | 0.0% |
| Issued capital | 100 | €591,065 | €591,065 | = | 0.0% |
| Reserves | 13 | €275,707 | €380,842 | +€105,135 | +38.1% |
| Non-distributable reserves | 130/1 | €59,106 | €59,106 | = | 0.0% |
| Legal reserve | 130 | €59,106 | €59,106 | = | 0.0% |
| Distributable reserves | 133 | €216,601 | €321,736 | +€105,135 | +48.5% |
| Profit (loss) carried forward | 14 | -€393,270 | -€393,270 | = | 0.0% |
| Amounts payable | 17/49 | €32,805 | €40,286 | +€7,482 | +22.8% |
| Amounts payable within one year | 42/48 | €23,351 | €31,185 | +€7,834 | +33.6% |
| Trade debts | 44 | - | €930 | +€930 | |
| Suppliers | 440/4 | - | €930 | +€930 | |
| Taxes, remuneration and social security | 45 | €16,553 | €24,115 | +€7,562 | +45.7% |
| Taxes | 450/3 | €16,553 | €24,115 | +€7,562 | +45.7% |
| Other amounts payable | 47/48 | €6,798 | €6,140 | -€657 | -9.7% |
| Accrued charges and deferred income | 492/3 | €9,454 | €9,102 | -€353 | -3.7% |
| Non-recurring operating income | 76A | €229,118 | €160,068 | -€69,050 | -30.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,526 | €3,572 | -€4,954 | -58.1% |
| Other operating charges | 640/8 | €9,967 | €9,563 | -€403 | -4.0% |
| Non-recurring operating charges | 66A | €71,647 | €21,071 | -€50,576 | -70.6% |
| Gross operating margin | 9900 | €259,877 | €167,293 | -€92,584 | -35.6% |
| Operating profit (loss) | 9901 | €169,738 | €133,087 | -€36,650 | -21.6% |
| Financial income | 75/76B | - | €27 | +€27 | |
| Recurring financial income | 75 | - | €27 | +€27 | |
| Financial charges | 65/66B | €102 | €76 | -€26 | -25.7% |
| Recurring financial charges | 65 | €102 | €76 | -€26 | -25.7% |
| Profit (loss) for the period before taxes | 9903 | €169,636 | €133,038 | -€36,598 | -21.6% |
| Income taxes | 67/77 | €14,929 | €22,491 | +€7,562 | +50.7% |
| Profit (loss) for the period | 9904 | €154,706 | €110,547 | -€44,159 | -28.5% |
| Profit (loss) for the period to be appropriated | 9905 | €154,706 | €110,547 | -€44,159 | -28.5% |
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 14 October 2026 via checked.be.