IMMO YVES: 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 YVES
Largest movements
- Cash -€33,675
down €33,675 (-20.9%), from €160,915 to €127,239
mainly Net result for the year (-€56,944) and Investment in fixed assets (net) (-€43,608)
- Receivables within one year +€21,330
up €21,330 (+31.2%), from €68,320 to €89,650
of which Other amounts receivable: +€22,926
- Tangible fixed assets +€18,619
up €18,619 (+31.7%), from €58,800 to €77,419
of which Furniture and vehicles: +€21,298
- Intangible fixed assets -€3,700
down €3,700 (-51.4%), from €7,198 to €3,498
- Profit (loss) carried forward -€56,944
down €56,944 (-126%), from -€45,179 to -€102,123
- Trade debts +€20,292
up €20,292 (+2,315%), from €877 to €21,168
- Tax, wage and social debts +€18,529
up €18,529 (+229%), from €8,080 to €26,610
of which Taxes: +€18,886
- Debts after one year +€16,876
up €16,876 (+287%), from €5,873 to €22,749
- Gross operating margin -€29,293
down €29,293 (-28.4%), from €103,188 to €73,895
- Staff costs +€25,178
up €25,178 (+37.5%), from €67,053 to €92,231
- Depreciation -€3,554
down €3,554 (-11.0%), from €32,243 to €28,689
- Financial charges -€2,349
down €2,349 (-58.8%), from €3,994 to €1,645
- Taxes +€1,126
up €1,126 (+831%), from €135 to €1,262
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 | €298,631 | €299,060 | +€429 | +0.1% |
| Fixed assets | 21/28 | €65,998 | €80,917 | +€14,919 | +22.6% |
| Intangible fixed assets | 21 | €7,198 | €3,498 | -€3,700 | -51.4% |
| Tangible fixed assets | 22/27 | €58,800 | €77,419 | +€18,619 | +31.7% |
| Land and buildings | 22 | €22,221 | €20,631 | -€1,590 | -7.2% |
| Plant, machinery and equipment | 23 | €4,201 | €4,837 | +€636 | +15.1% |
| Furniture and vehicles | 24 | €23,207 | €44,505 | +€21,298 | +91.8% |
| Other tangible fixed assets | 26 | €9,170 | €7,446 | -€1,725 | -18.8% |
| Current assets | 29/58 | €232,633 | €218,143 | -€14,490 | -6.2% |
| Amounts receivable within one year | 40/41 | €68,320 | €89,650 | +€21,330 | +31.2% |
| Trade receivables | 40 | €55,697 | €54,101 | -€1,596 | -2.9% |
| Other amounts receivable | 41 | €12,623 | €35,549 | +€22,926 | +182% |
| Cash at bank and in hand | 54/58 | €160,915 | €127,239 | -€33,675 | -20.9% |
| Deferred charges and accrued income | 490/1 | €3,398 | €1,254 | -€2,144 | -63.1% |
| Total equity and liabilities | 10/49 | €298,631 | €299,060 | +€429 | +0.1% |
| Equity | 10/15 | €274,727 | €217,783 | -€56,944 | -20.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €313,705 | €313,705 | = | 0.0% |
| Distributable reserves | 133 | €313,705 | €313,705 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€45,179 | -€102,123 | -€56,944 | -126% |
| Amounts payable | 17/49 | €23,904 | €81,277 | +€57,373 | +240% |
| Amounts payable after more than one year | 17 | €5,873 | €22,749 | +€16,876 | +287% |
| Financial debts | 170/4 | €5,873 | €22,749 | +€16,876 | +287% |
| Amounts payable within one year | 42/48 | €18,032 | €58,528 | +€40,497 | +225% |
| Current portion of amounts payable after more than one year | 42 | €9,075 | €10,508 | +€1,434 | +15.8% |
| Trade debts | 44 | €877 | €21,168 | +€20,292 | +2,315% |
| Suppliers | 440/4 | €877 | €21,168 | +€20,292 | +2,315% |
| Taxes, remuneration and social security | 45 | €8,080 | €26,610 | +€18,529 | +229% |
| Taxes | 450/3 | €3,210 | €22,096 | +€18,886 | +588% |
| Remuneration and social security | 454/9 | €4,870 | €4,514 | -€356 | -7.3% |
| Other amounts payable | 47/48 | - | €242 | +€242 | |
| Non-recurring operating income | 76A | - | €3,140 | +€3,140 | |
| Remuneration, social security and pensions | 62 | €67,053 | €92,231 | +€25,178 | +37.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,243 | €28,689 | -€3,554 | -11.0% |
| Other operating charges | 640/8 | €6,343 | €7,250 | +€907 | +14.3% |
| Gross operating margin | 9900 | €103,188 | €73,895 | -€29,293 | -28.4% |
| Operating profit (loss) | 9901 | -€2,452 | -€54,275 | -€51,823 | -2,114% |
| Financial income | 75/76B | €166 | €237 | +€72 | +43.4% |
| Recurring financial income | 75 | €166 | €237 | +€72 | +43.4% |
| Financial charges | 65/66B | €3,994 | €1,645 | -€2,349 | -58.8% |
| Recurring financial charges | 65 | €3,994 | €1,645 | -€2,349 | -58.8% |
| Profit (loss) for the period before taxes | 9903 | -€6,280 | -€55,682 | -€49,402 | -787% |
| Income taxes | 67/77 | €135 | €1,262 | +€1,126 | +831% |
| Profit (loss) for the period | 9904 | -€6,416 | -€56,944 | -€50,528 | -788% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,416 | -€56,944 | -€50,528 | -788% |
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 20 October 2026 via checked.be.