IMMO TOOLS: 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 TOOLS
Largest movements
- Cash +€20,472
up €20,472 (+134.0%), from €15,273 to €35,745
mainly Net result for the year (+€50,328) and Other debts (+€13,239)
- Intangible fixed assets +€7,784
up €7,784 (+324.3%), from €2,400 to €10,184
- Receivables within one year +€6,851
up €6,851 (+7.5%), from €91,298 to €98,148
of which Trade receivables: +€8,413
- Deferred charges and accrued income +€5,382
up €5,382 (+43.5%), from €12,364 to €17,746
- Tangible fixed assets +€4,226
up €4,226 (+24.2%), from €17,444 to €21,670
of which Plant, machinery and equipment: +€7,956
- Reserves +€37,089
up €37,089 (+75.6%), from €49,040 to €86,129
of which Distributable reserves: +€37,089
- Current portion of long-term debt -€16,288
down €16,288 (-85.9%), from €18,973 to €2,685
- Other debts +€13,239
up €13,239, from €0 to €13,239
- Tax, wage and social debts +€9,762
up €9,762 (+17.6%), from €55,320 to €65,082
of which Remuneration and social security: +€6,319
- Trade debts +€2,875
up €2,875 (+20.3%), from €14,192 to €17,068
- Gross operating margin +€91,698
up €91,698 (+27.4%), from €334,344 to €426,042
- Staff costs +€66,149
up €66,149 (+25.2%), from €262,997 to €329,147
- Taxes +€8,303
up €8,303 (+39.0%), from €21,275 to €29,578
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €142,258 | €186,563 | +€44,305 | +31.1% |
| Fixed assets | 21/28 | €23,324 | €34,924 | +€11,601 | +49.7% |
| Intangible fixed assets | 21 | €2,400 | €10,184 | +€7,784 | +324.3% |
| Tangible fixed assets | 22/27 | €17,444 | €21,670 | +€4,226 | +24.2% |
| Plant, machinery and equipment | 23 | €6,287 | €14,244 | +€7,956 | +126.6% |
| Furniture and vehicles | 24 | €7,824 | €6,679 | -€1,145 | -14.6% |
| Other tangible fixed assets | 26 | €3,333 | €748 | -€2,585 | -77.6% |
| Financial fixed assets | 28 | €3,480 | €3,070 | -€410 | -11.8% |
| Current assets | 29/58 | €118,934 | €151,639 | +€32,705 | +27.5% |
| Amounts receivable within one year | 40/41 | €91,298 | €98,148 | +€6,851 | +7.5% |
| Trade receivables | 40 | €54,003 | €62,416 | +€8,413 | +15.6% |
| Other amounts receivable | 41 | €37,295 | €35,733 | -€1,562 | -4.2% |
| Cash at bank and in hand | 54/58 | €15,273 | €35,745 | +€20,472 | +134.0% |
| Deferred charges and accrued income | 490/1 | €12,364 | €17,746 | +€5,382 | +43.5% |
| Total equity and liabilities | 10/49 | €142,258 | €186,563 | +€44,305 | +31.1% |
| Equity | 10/15 | €50,653 | €87,742 | +€37,089 | +73.2% |
| Contributions | 10/11 | €1,613 | €1,613 | = | 0.0% |
| Reserves | 13 | €49,040 | €86,129 | +€37,089 | +75.6% |
| Non-distributable reserves | 130/1 | €403 | €403 | = | 0.0% |
| Reserves not available under the articles | 1311 | €403 | €403 | = | 0.0% |
| Distributable reserves | 133 | €48,637 | €85,726 | +€37,089 | +76.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €91,605 | €98,822 | +€7,217 | +7.9% |
| Amounts payable after more than one year | 17 | €3,119 | €435 | -€2,685 | -86.1% |
| Financial debts | 170/4 | €3,119 | €435 | -€2,685 | -86.1% |
| Amounts payable within one year | 42/48 | €88,485 | €98,073 | +€9,588 | +10.8% |
| Current portion of amounts payable after more than one year | 42 | €18,973 | €2,685 | -€16,288 | -85.9% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €14,192 | €17,068 | +€2,875 | +20.3% |
| Suppliers | 440/4 | €14,192 | €17,068 | +€2,875 | +20.3% |
| Taxes, remuneration and social security | 45 | €55,320 | €65,082 | +€9,762 | +17.6% |
| Taxes | 450/3 | €18,361 | €21,803 | +€3,443 | +18.7% |
| Remuneration and social security | 454/9 | €36,960 | €43,279 | +€6,319 | +17.1% |
| Other amounts payable | 47/48 | €0 | €13,239 | +€13,239 | |
| Accrued charges and deferred income | 492/3 | €0 | €313 | +€313 | |
| Non-recurring operating income | 76A | €887 | €878 | -€9 | -1.0% |
| Remuneration, social security and pensions | 62 | €262,997 | €329,147 | +€66,149 | +25.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,908 | €10,963 | -€945 | -7.9% |
| Other operating charges | 640/8 | €2,279 | €1,985 | -€294 | -12.9% |
| Non-recurring operating charges | 66A | €1,550 | €3,724 | +€2,174 | +140.3% |
| Gross operating margin | 9900 | €334,344 | €426,042 | +€91,698 | +27.4% |
| Operating profit (loss) | 9901 | €55,609 | €80,223 | +€24,614 | +44.3% |
| Financial income | 75/76B | €1,222 | €4,810 | +€3,588 | +293.8% |
| Recurring financial income | 75 | €1,222 | €4,810 | +€3,588 | +293.8% |
| Financial charges | 65/66B | €2,922 | €5,128 | +€2,206 | +75.5% |
| Recurring financial charges | 65 | €2,922 | €5,128 | +€2,206 | +75.5% |
| Profit (loss) for the period before taxes | 9903 | €53,909 | €79,905 | +€25,996 | +48.2% |
| Income taxes | 67/77 | €21,275 | €29,578 | +€8,303 | +39.0% |
| Profit (loss) for the period | 9904 | €32,634 | €50,328 | +€17,693 | +54.2% |
| Profit (loss) for the period to be appropriated | 9905 | €32,634 | €50,328 | +€17,693 | +54.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.