IMMODAY: 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.
What changed
IMMODAY
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€461,624
2024 · €3,341-€464,965
Equity
€568,835
2024 · €642,459-€73,624
Cash
€11,597
2024 · €5,823+€5,774
Balance sheet total
€845,082
2024 · €938,465-€93,383
Largest movements
Assets
- Financial fixed assets -€470,109
down €470,109 (-99.8%), from €471,109 to €1,000
- Tangible fixed assets +€374,068
up €374,068 (+92.5%), from €404,285 to €778,353
Equity and liabilities
- Profit (loss) carried forward -€459,831
down €459,831 (-77.5%), from €593,529 to €133,698
- Revaluation surpluses +€388,000
new in 2025: €388,000
- Debts after one year -€24,252
down €24,252 (-18.2%), from €133,159 to €108,907
of which Financial debts: -€24,252
Income statement
- Write-downs +€470,109
new in 2025: €470,109
- Other operating charges -€5,163
down €5,163 (-48.3%), from €10,690 to €5,527
- Financial charges -€4,534
down €4,534 (-42.7%), from €10,629 to €6,094
- Gross operating margin -€2,689
down €2,689 (-6.7%), from €40,287 to €37,598
- Taxes +€1,818
up €1,818 (+94.6%), from €1,923 to €3,741
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.
Result 2024
€3,341
Gross operating margin
-€2,689
Depreciation
-€46
Write-downs
-€470,109
Other operating charges
+€5,163
Financial income
-€0
Financial charges
+€4,534
Taxes
-€1,818
Result 2025
-€461,624
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.
From operations
-€442,269
Investment
+€81,539
Financing
+€366,504
Cash 2024
€5,823
From operations (derived)
-€442,269
Net result for the year
-€461,624
Depreciation
+€14,502
Receivables within one year
+€3,116
Provisions
-€753
Trade debts
+€2,764
Tax, wage and social debts
-€1,923
Other debts
+€1,648
Investment (derived)
+€81,539
Investment in fixed assets (net)
+€81,539
Financing
+€366,504
Debts after one year
-€24,252
Current portion of long-term debt
+€1,090
Short-term financial debts
+€1,667
Contributions, distributions and other
+€388,000
Cash 2025
€11,597
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €938,465 | €845,082 | -€93,383 | -10.0% |
| Fixed assets | 21/28 | €875,394 | €779,353 | -€96,042 | -11.0% |
| Tangible fixed assets | 22/27 | €404,285 | €778,353 | +€374,068 | +92.5% |
| Land and buildings | 22 | €404,285 | €778,353 | +€374,068 | +92.5% |
| Financial fixed assets | 28 | €471,109 | €1,000 | -€470,109 | -99.8% |
| Current assets | 29/58 | €63,071 | €65,729 | +€2,658 | +4.2% |
| Amounts receivable within one year | 40/41 | €57,249 | €54,132 | -€3,116 | -5.4% |
| Trade receivables | 40 | €2,231 | €2,443 | +€212 | +9.5% |
| Other amounts receivable | 41 | €55,018 | €51,689 | -€3,329 | -6.0% |
| Cash at bank and in hand | 54/58 | €5,823 | €11,597 | +€5,774 | +99.2% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €938,465 | €845,082 | -€93,383 | -10.0% |
| Equity | 10/15 | €642,459 | €568,835 | -€73,624 | -11.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | - | €388,000 | +€388,000 | |
| Reserves | 13 | €30,330 | €28,537 | -€1,793 | -5.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €28,470 | €26,677 | -€1,793 | -6.3% |
| Profit (loss) carried forward | 14 | €593,529 | €133,698 | -€459,831 | -77.5% |
| Provisions and deferred taxes | 16 | €11,959 | €11,206 | -€753 | -6.3% |
| Deferred taxes | 168 | €11,959 | €11,206 | -€753 | -6.3% |
| Amounts payable | 17/49 | €284,048 | €265,041 | -€19,007 | -6.7% |
| Amounts payable after more than one year | 17 | €133,159 | €108,907 | -€24,252 | -18.2% |
| Financial debts | 170/4 | €104,067 | €79,814 | -€24,252 | -23.3% |
| Other amounts payable | 178/9 | €29,092 | €29,092 | = | 0.0% |
| Amounts payable within one year | 42/48 | €150,889 | €156,134 | +€5,245 | +3.5% |
| Current portion of amounts payable after more than one year | 42 | €23,162 | €24,252 | +€1,090 | +4.7% |
| Financial debts | 43 | - | €1,667 | +€1,667 | |
| Credit institutions | 430/8 | - | €1,667 | +€1,667 | |
| Trade debts | 44 | €81 | €2,845 | +€2,764 | +3420.7% |
| Suppliers | 440/4 | €81 | €2,845 | +€2,764 | +3420.7% |
| Taxes, remuneration and social security | 45 | €1,923 | - | -€1,923 | |
| Taxes | 450/3 | €1,923 | - | -€1,923 | |
| Other amounts payable | 47/48 | €125,723 | €127,370 | +€1,648 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,457 | €14,502 | +€46 | +0.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €470,109 | +€470,109 | |
| Other operating charges | 640/8 | €10,690 | €5,527 | -€5,163 | -48.3% |
| Gross operating margin | 9900 | €40,287 | €37,598 | -€2,689 | -6.7% |
| Operating profit (loss) | 9901 | €15,140 | -€452,541 | -€467,681 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -82.6% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -82.6% |
| Financial charges | 65/66B | €10,629 | €6,094 | -€4,534 | -42.7% |
| Recurring financial charges | 65 | €10,629 | €6,094 | -€4,534 | -42.7% |
| Profit (loss) for the period before taxes | 9903 | €4,512 | -€458,635 | -€463,147 | |
| Transfer from deferred taxes | 780 | €753 | €753 | = | 0.0% |
| Income taxes | 67/77 | €1,923 | €3,741 | +€1,818 | +94.6% |
| Profit (loss) for the period | 9904 | €3,341 | -€461,624 | -€464,965 | |
| Transfer from tax-exempt reserves | 789 | €1,793 | €1,793 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,134 | -€459,831 | -€464,965 |
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 11 October 2026 via checked.be.