IMMOCHEM: 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.
IMMOCHEM
Largest movements
- Tangible fixed assets -€239,090
down €239,090 (-3.8%), from €6.3m to €6.1m
of which Land and buildings: -€231,487
- Cash +€219,177
up €219,177 (+537.8%), from €40,755 to €259,932
mainly Depreciation (+€248,258) and Net result for the year (+€196,310)
- Receivables within one year -€183,952
down €183,952 (-32.8%), from €560,721 to €376,768
of which Other amounts receivable: -€183,952
- Debts after one year -€431,832
down €431,832 (-7.1%), from €6.1m to €5.6m
- Reserves +€196,310
up €196,310 (+179.5%), from €109,377 to €305,687
of which Distributable reserves: +€196,310
- Taxes +€40,121
up €40,121 (+144.0%), from €27,865 to €67,985
- Other operating charges +€19,733
up €19,733 (+6692.0%), from €295 to €20,028
- Financial charges -€13,286
down €13,286 (-8.5%), from €155,402 to €142,116
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 | €6,969,756 | €6,760,613 | -€209,142 | -3.0% |
| Fixed assets | 21/28 | €6,365,923 | €6,117,665 | -€248,258 | -3.9% |
| Intangible fixed assets | 21 | €35,500 | €26,331 | -€9,168 | -25.8% |
| Tangible fixed assets | 22/27 | €6,330,423 | €6,091,333 | -€239,090 | -3.8% |
| Land and buildings | 22 | €6,284,037 | €6,052,550 | -€231,487 | -3.7% |
| Plant, machinery and equipment | 23 | €24,681 | €20,566 | -€4,116 | -16.7% |
| Furniture and vehicles | 24 | €21,704 | €18,218 | -€3,487 | -16.1% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Current assets | 29/58 | €603,833 | €642,948 | +€39,116 | +6.5% |
| Amounts receivable within one year | 40/41 | €560,721 | €376,768 | -€183,952 | -32.8% |
| Trade receivables | 40 | €72,600 | €72,600 | = | 0.0% |
| Other amounts receivable | 41 | €488,121 | €304,168 | -€183,952 | -37.7% |
| Cash at bank and in hand | 54/58 | €40,755 | €259,932 | +€219,177 | +537.8% |
| Deferred charges and accrued income | 490/1 | €2,357 | €6,248 | +€3,891 | +165.1% |
| Total equity and liabilities | 10/49 | €6,969,756 | €6,760,613 | -€209,142 | -3.0% |
| Equity | 10/15 | €485,185 | €681,495 | +€196,310 | +40.5% |
| Contributions | 10/11 | €375,808 | €375,808 | = | 0.0% |
| Reserves | 13 | €109,377 | €305,687 | +€196,310 | +179.5% |
| Non-distributable reserves | 130/1 | €1,081 | €1,081 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,081 | €1,081 | = | 0.0% |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Distributable reserves | 133 | €108,296 | €304,606 | +€196,310 | +181.3% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €6,484,570 | €6,079,119 | -€405,452 | -6.3% |
| Amounts payable after more than one year | 17 | €6,055,319 | €5,623,488 | -€431,832 | -7.1% |
| Financial debts | 170/4 | €6,055,319 | €5,623,488 | -€431,832 | -7.1% |
| Amounts payable within one year | 42/48 | €375,228 | €364,617 | -€10,611 | -2.8% |
| Current portion of amounts payable after more than one year | 42 | €314,563 | €321,875 | +€7,312 | +2.3% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €20,363 | €29,532 | +€9,169 | +45.0% |
| Suppliers | 440/4 | €20,363 | €29,532 | +€9,169 | +45.0% |
| Taxes, remuneration and social security | 45 | €40,301 | €13,210 | -€27,092 | -67.2% |
| Taxes | 450/3 | €40,301 | €13,210 | -€27,092 | -67.2% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €54,023 | €91,013 | +€36,991 | +68.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €246,812 | €248,258 | +€1,446 | +0.6% |
| Other operating charges | 640/8 | €295 | €20,028 | +€19,733 | +6692.0% |
| Gross operating margin | 9900 | €666,041 | €668,184 | +€2,143 | +0.3% |
| Operating profit (loss) | 9901 | €418,934 | €399,897 | -€19,036 | -4.5% |
| Financial income | 75/76B | €6,228 | €6,513 | +€285 | +4.6% |
| Recurring financial income | 75 | €6,228 | €6,513 | +€285 | +4.6% |
| Financial charges | 65/66B | €155,402 | €142,116 | -€13,286 | -8.5% |
| Recurring financial charges | 65 | €155,402 | €142,116 | -€13,286 | -8.5% |
| Profit (loss) for the period before taxes | 9903 | €269,760 | €264,295 | -€5,465 | -2.0% |
| Income taxes | 67/77 | €27,865 | €67,985 | +€40,121 | +144.0% |
| Profit (loss) for the period | 9904 | €241,895 | €196,310 | -€45,586 | -18.8% |
| Transfer from tax-exempt reserves | 789 | €34,671 | €0 | -€34,671 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €276,566 | €196,310 | -€80,257 | -29.0% |
Source: filed annual accounts (NBB), financial years ended 31 October 2024 and 31 October 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.