IMMO VAN OPROY: 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 VAN OPROY
Largest movements
- Cash -€469,383
down €469,383 (-60.2%), from €779,141 to €309,758
mainly Investment in fixed assets (net) (-€490,972) and Net result for the year (-€112,219)
- Tangible fixed assets +€453,797
up €453,797 (+177%), from €256,358 to €710,155
- Debts after one year +€150,000
up €150,000, from €0 to €150,000
- Reserves -€112,219
down €112,219 (-13.2%), from €848,569 to €736,350
of which Distributable reserves: -€112,219
- Tax, wage and social debts -€53,415
down €53,415 (-100%), from €53,415 to €0
- Gross operating margin -€853,706
down €853,706, from €820,354 to -€33,352
- Taxes -€224,506
down €224,506 (-98.3%), from €228,415 to €3,910
- Other operating charges +€18,483
up €18,483 (+116%), from €15,973 to €34,457
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 | €1,035,499 | €1,019,913 | -€15,586 | -1.5% |
| Fixed assets | 21/28 | €256,358 | €710,155 | +€453,797 | +177% |
| Tangible fixed assets | 22/27 | €256,358 | €710,155 | +€453,797 | +177% |
| Land and buildings | 22 | €256,358 | €710,155 | +€453,797 | +177% |
| Current assets | 29/58 | €779,141 | €309,758 | -€469,383 | -60.2% |
| Cash at bank and in hand | 54/58 | €779,141 | €309,758 | -€469,383 | -60.2% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €1,035,499 | €1,019,913 | -€15,586 | -1.5% |
| Equity | 10/15 | €935,569 | €823,350 | -€112,219 | -12.0% |
| Contributions | 10/11 | €87,000 | €87,000 | = | 0.0% |
| Reserves | 13 | €848,569 | €736,350 | -€112,219 | -13.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €848,569 | €736,350 | -€112,219 | -13.2% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €99,929 | €196,563 | +€96,633 | +96.7% |
| Amounts payable after more than one year | 17 | €0 | €150,000 | +€150,000 | |
| Financial debts | 170/4 | €0 | €150,000 | +€150,000 | |
| Amounts payable within one year | 42/48 | €99,929 | €46,563 | -€53,367 | -53.4% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €73 | €121 | +€48 | +66.5% |
| Suppliers | 440/4 | €73 | €121 | +€48 | +66.5% |
| Taxes, remuneration and social security | 45 | €53,415 | €0 | -€53,415 | -100% |
| Taxes | 450/3 | €53,415 | €0 | -€53,415 | -100% |
| Other amounts payable | 47/48 | €46,441 | €46,441 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,130 | €37,175 | +€44 | +0.1% |
| Other operating charges | 640/8 | €15,973 | €34,457 | +€18,483 | +116% |
| Gross operating margin | 9900 | €820,354 | -€33,352 | -€853,706 | |
| Operating profit (loss) | 9901 | €767,251 | -€104,983 | -€872,234 | |
| Financial income | 75/76B | - | €369 | +€369 | |
| Recurring financial income | 75 | - | €369 | +€369 | |
| Financial charges | 65/66B | €536 | €3,695 | +€3,160 | +590% |
| Recurring financial charges | 65 | €536 | €3,695 | +€3,160 | +590% |
| Profit (loss) for the period before taxes | 9903 | €766,715 | -€108,310 | -€875,025 | |
| Income taxes | 67/77 | €228,415 | €3,910 | -€224,506 | -98.3% |
| Profit (loss) for the period | 9904 | €538,300 | -€112,219 | -€650,519 | |
| Profit (loss) for the period to be appropriated | 9905 | €538,300 | -€112,219 | -€650,519 |
Source: filed annual accounts (NBB), financial years ended 30 April 2024 and 30 April 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.