IMMO YANG: what changed
Two fiscal 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 YANG
Largest movements
- Tangible fixed assets -€53,605
down €53,605 (-11.3%), from €475,275 to €421,669
of which Land and buildings: -€61,289
- Cash +€11,143
up €11,143 (+205.1%), from €5,434 to €16,576
mainly Depreciation (+€63,553) and Net result for the year (+€5,485)
- Debts after one year -€50,467
down €50,467 (-12.6%), from €399,573 to €349,107
of which Financial debts: -€50,467
- Financial charges +€3,603
up €3,603 (+2883.4%), from €125 to €3,728
- Other operating charges -€3,370
down €3,370 (-27.6%), from €12,202 to €8,832
- Gross operating margin +€2,860
up €2,860 (+3.6%), from €78,738 to €81,598
- Taxes -€1,752
no longer reported in 2025 (was €1,752)
- Depreciation +€967
up €967 (+1.5%), from €62,586 to €63,553
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.
Cash bridge derived
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 | €482,252 | €439,789 | -€42,462 | -8.8% |
| Fixed assets | 21/28 | €475,275 | €421,669 | -€53,605 | -11.3% |
| Tangible fixed assets | 22/27 | €475,275 | €421,669 | -€53,605 | -11.3% |
| Land and buildings | 22 | €473,081 | €411,791 | -€61,289 | -13.0% |
| Plant, machinery and equipment | 23 | €2,194 | €9,878 | +€7,684 | +350.3% |
| Current assets | 29/58 | €6,977 | €18,120 | +€11,143 | +159.7% |
| Amounts receivable within one year | 40/41 | €1,544 | €1,544 | = | 0.0% |
| Trade receivables | 40 | €1,544 | €1,544 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €5,434 | €16,576 | +€11,143 | +205.1% |
| Total equity and liabilities | 10/49 | €482,252 | €439,789 | -€42,462 | -8.8% |
| Equity | 10/15 | -€264,201 | -€258,716 | +€5,485 | +2.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €9,920 | €11,992 | +€2,073 | +20.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €8,060 | €10,132 | +€2,073 | +25.7% |
| Profit (loss) carried forward | 14 | -€292,721 | -€289,309 | +€3,412 | +1.2% |
| Amounts payable | 17/49 | €746,453 | €698,506 | -€47,947 | -6.4% |
| Amounts payable after more than one year | 17 | €399,573 | €349,107 | -€50,467 | -12.6% |
| Financial debts | 170/4 | €397,021 | €346,554 | -€50,467 | -12.7% |
| Advances received on contracts in progress | 176 | €2,552 | €2,552 | = | 0.0% |
| Amounts payable within one year | 42/48 | €346,879 | €349,399 | +€2,520 | +0.7% |
| Current portion of amounts payable after more than one year | 42 | €0 | €0 | = | |
| Trade debts | 44 | €1,150 | €1,600 | +€449 | +39.1% |
| Suppliers | 440/4 | €1,150 | €1,600 | +€449 | +39.1% |
| Other amounts payable | 47/48 | €345,729 | €347,799 | +€2,070 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,586 | €63,553 | +€967 | +1.5% |
| Other operating charges | 640/8 | €12,202 | €8,832 | -€3,370 | -27.6% |
| Gross operating margin | 9900 | €78,738 | €81,598 | +€2,860 | +3.6% |
| Operating profit (loss) | 9901 | €3,950 | €9,213 | +€5,263 | +133.2% |
| Financial charges | 65/66B | €125 | €3,728 | +€3,603 | +2883.4% |
| Recurring financial charges | 65 | €125 | €3,728 | +€3,603 | +2883.4% |
| Profit (loss) for the period before taxes | 9903 | €3,825 | €5,485 | +€1,660 | +43.4% |
| Income taxes | 67/77 | €1,752 | - | -€1,752 | |
| Profit (loss) for the period | 9904 | €2,073 | €5,485 | +€3,412 | +164.6% |
| Profit (loss) for the period to be appropriated | 9905 | €2,073 | €5,485 | +€3,412 | +164.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.