IMMODUNI: 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.
IMMODUNI
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward -€13,081
down €13,081 (-149%), from -€8,776 to -€21,858
- Other debts +€7,523
up €7,523 (+7.1%), from €105,291 to €112,813
- Current portion of long-term debt +€4,135
up €4,135 (+44.4%), from €9,323 to €13,458
- Depreciation +€7,105
up €7,105 (+81.6%), from €8,708 to €15,813
- Financial charges +€5,516
up €5,516 (+163%), from €3,385 to €8,901
- Write-downs -€5,160
down €5,160 (-100%), from €5,160 to €0
- Staff costs -€1,761
down €1,761 (-74.5%), from €2,364 to €603
- Gross operating margin +€672
up €672 (+4.5%), from €14,968 to €15,640
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 | €317,485 | €319,415 | +€1,931 | +0.6% |
| Fixed assets | 21/28 | €313,892 | €314,035 | +€142 | 0.0% |
| Tangible fixed assets | 22/27 | €313,712 | €313,855 | +€142 | 0.0% |
| Land and buildings | 22 | €277,341 | €266,884 | -€10,457 | -3.8% |
| Plant, machinery and equipment | 23 | €36,371 | €46,971 | +€10,600 | +29.1% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €3,593 | €5,381 | +€1,788 | +49.8% |
| Amounts receivable within one year | 40/41 | €42 | €0 | -€42 | -100% |
| Trade receivables | 40 | €42 | €0 | -€42 | -100% |
| Cash at bank and in hand | 54/58 | €2,888 | €4,114 | +€1,227 | +42.5% |
| Deferred charges and accrued income | 490/1 | €662 | €1,266 | +€604 | +91.2% |
| Total equity and liabilities | 10/49 | €317,485 | €319,415 | +€1,931 | +0.6% |
| Equity | 10/15 | €11,684 | -€1,398 | -€13,081 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,776 | -€21,858 | -€13,081 | -149% |
| Amounts payable | 17/49 | €305,801 | €320,813 | +€15,012 | +4.9% |
| Amounts payable after more than one year | 17 | €190,214 | €193,110 | +€2,896 | +1.5% |
| Financial debts | 170/4 | €189,634 | €193,110 | +€3,476 | +1.8% |
| Other amounts payable | 178/9 | €580 | €0 | -€580 | -100% |
| Amounts payable within one year | 42/48 | €114,757 | €126,686 | +€11,930 | +10.4% |
| Current portion of amounts payable after more than one year | 42 | €9,323 | €13,458 | +€4,135 | +44.4% |
| Financial debts | 43 | - | €281 | +€281 | |
| Credit institutions | 430/8 | - | €281 | +€281 | |
| Trade debts | 44 | - | €81 | +€81 | |
| Suppliers | 440/4 | - | €81 | +€81 | |
| Taxes, remuneration and social security | 45 | €143 | €53 | -€91 | -63.3% |
| Taxes | 450/3 | €143 | €53 | -€91 | -63.3% |
| Other amounts payable | 47/48 | €105,291 | €112,813 | +€7,523 | +7.1% |
| Accrued charges and deferred income | 492/3 | €830 | €1,016 | +€186 | +22.4% |
| Remuneration, social security and pensions | 62 | €2,364 | €603 | -€1,761 | -74.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,708 | €15,813 | +€7,105 | +81.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,160 | €0 | -€5,160 | -100% |
| Other operating charges | 640/8 | €4,068 | €3,404 | -€664 | -16.3% |
| Gross operating margin | 9900 | €14,968 | €15,640 | +€672 | +4.5% |
| Operating profit (loss) | 9901 | -€5,332 | -€4,180 | +€1,152 | +21.6% |
| Financial charges | 65/66B | €3,385 | €8,901 | +€5,516 | +163% |
| Recurring financial charges | 65 | €3,385 | €8,901 | +€5,516 | +163% |
| Profit (loss) for the period before taxes | 9903 | -€8,717 | -€13,081 | -€4,364 | -50.1% |
| Profit (loss) for the period | 9904 | -€8,717 | -€13,081 | -€4,364 | -50.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,717 | -€13,081 | -€4,364 | -50.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.