IMMO ZOMERGEM: 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 ZOMERGEM
Largest movements
- Tangible fixed assets -€33,845
down €33,845 (-6.4%), from €526,115 to €492,270
of which Land and buildings: -€28,682
- Receivables within one year -€28,094
down €28,094 (-60.2%), from €46,684 to €18,590
- Profit (loss) carried forward -€23,190
down €23,190 (-23.0%), from -€100,664 to -€123,854
- Debts after one year -€22,884
down €22,884 (-8.5%), from €270,339 to €247,455
- Other debts -€10,627
down €10,627 (-4.8%), from €221,751 to €211,123
- Gross operating margin +€20,733
up €20,733, from -€703 to €20,030
- Financial charges +€1,519
up €1,519 (+29.6%), from €5,138 to €6,657
- Financial income +€630
up €630, from €0 to €630
- Depreciation -€491
down €491 (-1.4%), from €34,336 to €33,845
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 | €574,012 | €510,956 | -€63,057 | -11.0% |
| Fixed assets | 21/28 | €526,115 | €492,270 | -€33,845 | -6.4% |
| Tangible fixed assets | 22/27 | €526,115 | €492,270 | -€33,845 | -6.4% |
| Land and buildings | 22 | €509,195 | €480,513 | -€28,682 | -5.6% |
| Plant, machinery and equipment | 23 | €9,371 | €7,063 | -€2,308 | -24.6% |
| Furniture and vehicles | 24 | €7,549 | €4,695 | -€2,855 | -37.8% |
| Current assets | 29/58 | €47,897 | €18,685 | -€29,212 | -61.0% |
| Amounts receivable within one year | 40/41 | €46,684 | €18,590 | -€28,094 | -60.2% |
| Other amounts receivable | 41 | €46,684 | €18,590 | -€28,094 | -60.2% |
| Cash at bank and in hand | 54/58 | €1,213 | €95 | -€1,118 | -92.2% |
| Total equity and liabilities | 10/49 | €574,012 | €510,956 | -€63,057 | -11.0% |
| Equity | 10/15 | €49,336 | €26,146 | -€23,190 | -47.0% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Capital | 10 | €150,000 | €150,000 | = | 0.0% |
| Issued capital | 100 | €150,000 | €150,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€100,664 | -€123,854 | -€23,190 | -23.0% |
| Amounts payable | 17/49 | €524,676 | €484,809 | -€39,866 | -7.6% |
| Amounts payable after more than one year | 17 | €270,339 | €247,455 | -€22,884 | -8.5% |
| Financial debts | 170/4 | €270,339 | €247,455 | -€22,884 | -8.5% |
| Amounts payable within one year | 42/48 | €254,287 | €237,304 | -€16,982 | -6.7% |
| Current portion of amounts payable after more than one year | 42 | €29,060 | €24,494 | -€4,566 | -15.7% |
| Financial debts | 43 | €2,223 | €712 | -€1,512 | -68.0% |
| Credit institutions | 430/8 | €2,223 | €712 | -€1,512 | -68.0% |
| Trade debts | 44 | €1,253 | €976 | -€278 | -22.1% |
| Suppliers | 440/4 | €1,253 | €976 | -€278 | -22.1% |
| Other amounts payable | 47/48 | €221,751 | €211,123 | -€10,627 | -4.8% |
| Accrued charges and deferred income | 492/3 | €50 | €50 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,336 | €33,845 | -€491 | -1.4% |
| Other operating charges | 640/8 | €3,242 | €3,348 | +€106 | +3.3% |
| Gross operating margin | 9900 | -€703 | €20,030 | +€20,733 | |
| Operating profit (loss) | 9901 | -€38,281 | -€17,163 | +€21,118 | +55.2% |
| Financial income | 75/76B | €0 | €630 | +€630 | |
| Recurring financial income | 75 | €0 | €630 | +€630 | |
| Financial charges | 65/66B | €5,138 | €6,657 | +€1,519 | +29.6% |
| Recurring financial charges | 65 | €5,138 | €6,657 | +€1,519 | +29.6% |
| Profit (loss) for the period before taxes | 9903 | -€43,420 | -€23,190 | +€20,229 | +46.6% |
| Profit (loss) for the period | 9904 | -€43,420 | -€23,190 | +€20,229 | +46.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€43,420 | -€23,190 | +€20,229 | +46.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.