IMMO UNIVERSITE: 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 UNIVERSITE
Largest movements
- Tangible fixed assets -€16,610
down €16,610 (-5.9%), from €279,184 to €262,574
- Profit (loss) carried forward +€57,600
no longer reported in 2025 (was -€57,600)
- Other debts -€40,592
down €40,592 (-45.4%), from €89,483 to €48,891
- Debts after one year -€39,924
down €39,924 (-21.8%), from €183,201 to €143,277
- Current portion of long-term debt +€4,358
up €4,358 (+9.2%), from €47,261 to €51,619
- Trade debts +€3,048
up €3,048 (+71.8%), from €4,246 to €7,294
- Gross operating margin +€18,096
up €18,096 (+14.3%), from €126,584 to €144,680
- Taxes +€4,619
up €4,619 (+30.1%), from €15,370 to €19,989
- Staff costs +€2,408
up €2,408 (+6.8%), from €35,631 to €38,039
- Financial charges -€1,527
down €1,527 (-17.0%), from €8,963 to €7,435
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 | €290,411 | €272,858 | -€17,553 | -6.0% |
| Fixed assets | 21/28 | €279,184 | €262,574 | -€16,610 | -5.9% |
| Tangible fixed assets | 22/27 | €279,184 | €262,574 | -€16,610 | -5.9% |
| Land and buildings | 22 | €279,184 | €262,574 | -€16,610 | -5.9% |
| Current assets | 29/58 | €11,227 | €10,283 | -€943 | -8.4% |
| Amounts receivable within one year | 40/41 | - | €550 | +€550 | |
| Trade receivables | 40 | - | €550 | +€550 | |
| Cash at bank and in hand | 54/58 | €9,885 | €7,552 | -€2,332 | -23.6% |
| Deferred charges and accrued income | 490/1 | €1,342 | €2,181 | +€839 | +62.6% |
| Total equity and liabilities | 10/49 | €290,411 | €272,858 | -€17,553 | -6.0% |
| Equity | 10/15 | -€48,100 | €9,500 | +€57,600 | |
| Contributions | 10/11 | €9,500 | €9,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€57,600 | - | +€57,600 | |
| Amounts payable | 17/49 | €338,511 | €263,358 | -€75,153 | -22.2% |
| Amounts payable after more than one year | 17 | €183,201 | €143,277 | -€39,924 | -21.8% |
| Financial debts | 170/4 | €183,201 | €143,277 | -€39,924 | -21.8% |
| Amounts payable within one year | 42/48 | €151,373 | €117,679 | -€33,694 | -22.3% |
| Current portion of amounts payable after more than one year | 42 | €47,261 | €51,619 | +€4,358 | +9.2% |
| Trade debts | 44 | €4,246 | €7,294 | +€3,048 | +71.8% |
| Suppliers | 440/4 | €4,246 | €7,294 | +€3,048 | +71.8% |
| Taxes, remuneration and social security | 45 | €10,382 | €9,874 | -€508 | -4.9% |
| Taxes | 450/3 | €3,891 | €4,805 | +€914 | +23.5% |
| Remuneration and social security | 454/9 | €6,491 | €5,070 | -€1,422 | -21.9% |
| Other amounts payable | 47/48 | €89,483 | €48,891 | -€40,592 | -45.4% |
| Accrued charges and deferred income | 492/3 | €3,937 | €2,402 | -€1,535 | -39.0% |
| Remuneration, social security and pensions | 62 | €35,631 | €38,039 | +€2,408 | +6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,538 | €16,610 | +€72 | +0.4% |
| Other operating charges | 640/8 | €4,661 | €4,417 | -€245 | -5.2% |
| Gross operating margin | 9900 | €126,584 | €144,680 | +€18,096 | +14.3% |
| Operating profit (loss) | 9901 | €69,755 | €85,615 | +€15,860 | +22.7% |
| Financial income | 75/76B | €6 | €1 | -€5 | -76.8% |
| Recurring financial income | 75 | €6 | €1 | -€5 | -76.8% |
| Financial charges | 65/66B | €8,963 | €7,435 | -€1,527 | -17.0% |
| Recurring financial charges | 65 | €8,963 | €7,435 | -€1,527 | -17.0% |
| Profit (loss) for the period before taxes | 9903 | €60,798 | €78,181 | +€17,383 | +28.6% |
| Income taxes | 67/77 | €15,370 | €19,989 | +€4,619 | +30.1% |
| Profit (loss) for the period | 9904 | €45,428 | €58,192 | +€12,764 | +28.1% |
| Profit (loss) for the period to be appropriated | 9905 | €45,428 | €58,192 | +€12,764 | +28.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.