IMMO - TESS: 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 - TESS
Largest movements
- Receivables within one year +€22,088
new in 2025: €22,088
- Deferred charges and accrued income -€12,673
no longer reported in 2025 (was €12,673)
- Tangible fixed assets -€2,820
down €2,820 (-5.3%), from €53,450 to €50,631
- Cash -€2,709
down €2,709 (-29.0%), from €9,351 to €6,641
mainly Receivables within one year (-€22,088)
- Accrued charges and deferred income +€3,470
new in 2025: €3,470
- Gross operating margin -€4,667
down €4,667 (-61.3%), from €7,610 to €2,943
- Other operating charges -€2,243
down €2,243 (-82.2%), from €2,731 to €487
- Financial income +€934
new in 2025: €934
- Financial charges -€566
down €566 (-78.7%), from €719 to €153
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 | €75,474 | €79,360 | +€3,886 | +5.1% |
| Fixed assets | 21/28 | €53,450 | €50,631 | -€2,820 | -5.3% |
| Tangible fixed assets | 22/27 | €53,450 | €50,631 | -€2,820 | -5.3% |
| Land and buildings | 22 | €53,450 | €50,631 | -€2,820 | -5.3% |
| Current assets | 29/58 | €22,024 | €28,729 | +€6,705 | +30.4% |
| Amounts receivable within one year | 40/41 | - | €22,088 | +€22,088 | |
| Other amounts receivable | 41 | - | €22,088 | +€22,088 | |
| Cash at bank and in hand | 54/58 | €9,351 | €6,641 | -€2,709 | -29.0% |
| Deferred charges and accrued income | 490/1 | €12,673 | - | -€12,673 | |
| Total equity and liabilities | 10/49 | €75,474 | €79,360 | +€3,886 | +5.1% |
| Equity | 10/15 | €39,856 | €40,272 | +€416 | +1.0% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€110,144 | -€109,728 | +€416 | +0.4% |
| Amounts payable | 17/49 | €35,618 | €39,088 | +€3,470 | +9.7% |
| Amounts payable within one year | 42/48 | €35,618 | €35,618 | = | 0.0% |
| Other amounts payable | 47/48 | €35,618 | €35,618 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €3,470 | +€3,470 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,820 | €2,820 | = | 0.0% |
| Other operating charges | 640/8 | €2,731 | €487 | -€2,243 | -82.2% |
| Gross operating margin | 9900 | €7,610 | €2,943 | -€4,667 | -61.3% |
| Operating profit (loss) | 9901 | €2,059 | -€364 | -€2,423 | |
| Financial income | 75/76B | - | €934 | +€934 | |
| Recurring financial income | 75 | - | €934 | +€934 | |
| Financial charges | 65/66B | €719 | €153 | -€566 | -78.7% |
| Recurring financial charges | 65 | €719 | €153 | -€566 | -78.7% |
| Profit (loss) for the period before taxes | 9903 | €1,340 | €416 | -€924 | -68.9% |
| Profit (loss) for the period | 9904 | €1,340 | €416 | -€924 | -68.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,340 | €416 | -€924 | -68.9% |
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 15 October 2026 via checked.be.