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IMMODEM: what changed

Two fiscal 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

IMMODEM

BE 0436.660.445
NACE 68.121, Development of residential building projects
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€97,945
2024 · €86,767+€11,178
Equity
€1.3m
2024 · €1.2m+€97,945
Cash
€914,590
2024 · €794,642+€119,947
Balance sheet total
€1.3m
2024 · €1.2m+€107,169

Largest movements

2024 to 2025
Assets
  • Cash +€119,947

    up €119,947 (+15.1%), from €794,642 to €914,590

    mainly Net result for the year (+€97,945) and Depreciation (+€13,818)

Equity and liabilities
  • Profit (loss) carried forward +€97,945

    up €97,945 (+8.9%), from €1.1m to €1.2m

Income statement
  • Gross operating margin +€10,258

    up €10,258 (+5.0%), from €206,374 to €216,632

  • Depreciation -€8,367

    down €8,367 (-37.7%), from €22,185 to €13,818

  • Taxes +€5,179

    up €5,179 (+18.1%), from €28,634 to €33,813

From the 2024 result to the 2025 result

effect on the 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 €86,767
Gross operating margin +€10,258
Depreciation +€8,367
Other operating charges -€2,130
Financial income -€0
Financial charges -€138
Taxes -€5,179
Result 2025 €97,945

Cash bridge derived

cash 2024 to 2025

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 +€118,532
Investment -€1,585
Financing +€3,000
Cash 2024 €794,642
Net result for the year +€97,945
Depreciation +€13,818
Receivables within one year +€2,700
Deferred charges and accrued income -€2,154
Trade debts +€2,107
Tax, wage and social debts +€3,813
Accrued charges and deferred income +€304
Investment in fixed assets (net) -€1,585
Debts after one year +€3,000
Cash 2025 €914,590
Every line side by side 40 lines
Line Code 2024 2025 Change %
Total assets 20/58 €1,232,185 €1,339,354 +€107,169 +8.7%
Fixed assets 21/28 €431,493 €419,260 -€12,233 -2.8%
Tangible fixed assets 22/27 €431,493 €419,260 -€12,233 -2.8%
Land and buildings 22 €428,749 €415,838 -€12,911 -3.0%
Other tangible fixed assets 26 €2,744 €3,422 +€679 +24.7%
Current assets 29/58 €800,693 €920,094 +€119,401 +14.9%
Amounts receivable within one year 40/41 €5,337 €2,637 -€2,700 -50.6%
Trade receivables 40 €5,337 €2,637 -€2,700 -50.6%
Cash at bank and in hand 54/58 €794,642 €914,590 +€119,947 +15.1%
Deferred charges and accrued income 490/1 €714 €2,867 +€2,154 +301.9%
Total equity and liabilities 10/49 €1,232,185 €1,339,354 +€107,169 +8.7%
Equity 10/15 €1,208,971 €1,306,916 +€97,945 +8.1%
Contributions 10/11 €100,000 €100,000 = 0.0%
Capital 10 €100,000 €100,000 = 0.0%
Issued capital 100 €100,000 €100,000 = 0.0%
Reserves 13 €10,000 €10,000 = 0.0%
Non-distributable reserves 130/1 €10,000 €10,000 = 0.0%
Legal reserve 130 €10,000 €10,000 = 0.0%
Profit (loss) carried forward 14 €1,098,971 €1,196,916 +€97,945 +8.9%
Amounts payable 17/49 €23,214 €32,438 +€9,224 +39.7%
Amounts payable after more than one year 17 €8,400 €11,400 +€3,000 +35.7%
Other amounts payable 178/9 €8,400 €11,400 +€3,000 +35.7%
Amounts payable within one year 42/48 €7,683 €13,603 +€5,920 +77.1%
Trade debts 44 €2,347 €4,454 +€2,107 +89.8%
Suppliers 440/4 €2,347 €4,454 +€2,107 +89.8%
Taxes, remuneration and social security 45 €5,336 €9,149 +€3,813 +71.5%
Taxes 450/3 €5,336 €9,149 +€3,813 +71.5%
Accrued charges and deferred income 492/3 €7,131 €7,435 +€304 +4.3%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €22,185 €13,818 -€8,367 -37.7%
Other operating charges 640/8 €68,073 €70,203 +€2,130 +3.1%
Gross operating margin 9900 €206,374 €216,632 +€10,258 +5.0%
Operating profit (loss) 9901 €116,117 €132,611 +€16,495 +14.2%
Financial income 75/76B €0 - -€0
Recurring financial income 75 €0 - -€0
Financial charges 65/66B €715 €853 +€138 +19.3%
Recurring financial charges 65 €715 €853 +€138 +19.3%
Profit (loss) for the period before taxes 9903 €115,402 €131,758 +€16,356 +14.2%
Income taxes 67/77 €28,634 €33,813 +€5,179 +18.1%
Profit (loss) for the period 9904 €86,767 €97,945 +€11,178 +12.9%
Profit (loss) for the period to be appropriated 9905 €86,767 €97,945 +€11,178 +12.9%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.