IMMOCYGNE: 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.
IMMOCYGNE
Largest movements
- Cash +€26,425
up €26,425 (+29.0%), from €91,238 to €117,663
mainly Net result for the year (+€15,455) and Depreciation (+€10,829)
- Profit (loss) carried forward +€15,455
up €15,455 (+7.7%), from -€201,422 to -€185,966
- Other debts +€9,860
up €9,860 (+7.6%), from €130,149 to €140,009
- Depreciation +€3,198
up €3,198 (+41.9%), from €7,631 to €10,829
- Gross operating margin +€2,217
up €2,217 (+7.5%), from €29,634 to €31,851
- Other operating charges +€870
up €870 (+19.1%), from €4,568 to €5,439
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 | €179,784 | €205,100 | +€25,315 | +14.1% |
| Fixed assets | 21/28 | €80,165 | €78,705 | -€1,459 | -1.8% |
| Tangible fixed assets | 22/27 | €80,165 | €78,705 | -€1,459 | -1.8% |
| Land and buildings | 22 | €16,976 | €16,976 | = | 0.0% |
| Plant, machinery and equipment | 23 | €55,350 | €55,902 | +€551 | +1.0% |
| Furniture and vehicles | 24 | €7,839 | €5,828 | -€2,011 | -25.7% |
| Current assets | 29/58 | €99,620 | €126,395 | +€26,775 | +26.9% |
| Amounts receivable within one year | 40/41 | €12 | €233 | +€221 | +1,921% |
| Trade receivables | 40 | €0 | €220 | +€220 | |
| Other amounts receivable | 41 | €12 | €13 | +€1 | +11.4% |
| Current investments | 50/53 | €7,962 | €7,992 | +€29 | +0.4% |
| Cash at bank and in hand | 54/58 | €91,238 | €117,663 | +€26,425 | +29.0% |
| Deferred charges and accrued income | 490/1 | €408 | €507 | +€99 | +24.2% |
| Total equity and liabilities | 10/49 | €179,784 | €205,100 | +€25,315 | +14.1% |
| Equity | 10/15 | €49,636 | €65,091 | +€15,455 | +31.1% |
| Contributions | 10/11 | €240,000 | €240,000 | = | 0.0% |
| Capital | 10 | €240,000 | €240,000 | = | 0.0% |
| Issued capital | 100 | €240,000 | €240,000 | = | 0.0% |
| Reserves | 13 | €11,057 | €11,057 | = | 0.0% |
| Non-distributable reserves | 130/1 | €11,057 | €11,057 | = | 0.0% |
| Legal reserve | 130 | €9,000 | €9,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,057 | €2,057 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€201,422 | -€185,966 | +€15,455 | +7.7% |
| Amounts payable | 17/49 | €130,149 | €140,009 | +€9,860 | +7.6% |
| Amounts payable within one year | 42/48 | €130,149 | €140,009 | +€9,860 | +7.6% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Other amounts payable | 47/48 | €130,149 | €140,009 | +€9,860 | +7.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,631 | €10,829 | +€3,198 | +41.9% |
| Other operating charges | 640/8 | €4,568 | €5,439 | +€870 | +19.1% |
| Gross operating margin | 9900 | €29,634 | €31,851 | +€2,217 | +7.5% |
| Operating profit (loss) | 9901 | €17,435 | €15,583 | -€1,852 | -10.6% |
| Financial income | 75/76B | €52 | €43 | -€9 | -17.2% |
| Recurring financial income | 75 | €52 | €43 | -€9 | -17.2% |
| Financial charges | 65/66B | €130 | €171 | +€41 | +31.6% |
| Recurring financial charges | 65 | €130 | €171 | +€41 | +31.6% |
| Profit (loss) for the period before taxes | 9903 | €17,357 | €15,455 | -€1,902 | -11.0% |
| Income taxes | 67/77 | €16 | €0 | -€16 | -100% |
| Profit (loss) for the period | 9904 | €17,341 | €15,455 | -€1,886 | -10.9% |
| Profit (loss) for the period to be appropriated | 9905 | €17,341 | €15,455 | -€1,886 | -10.9% |
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 16 October 2026 via checked.be.