IMMOHANA: 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.
IMMOHANA
Largest movements
- Tangible fixed assets -€13,353
down €13,353 (-2.7%), from €490,194 to €476,841
- Cash +€7,112
up €7,112 (+90.0%), from €7,905 to €15,018
mainly Depreciation (+€13,353) and Net result for the year (+€11,280)
- Debts after one year -€23,510
down €23,510 (-5.9%), from €399,315 to €375,805
- Reserves +€11,280
up €11,280 (+779.9%), from €1,446 to €12,727
- Taxes +€2,278
up €2,278 (+420.5%), from €542 to €2,820
- Financial charges -€1,005
down €1,005 (-4.8%), from €20,736 to €19,730
- Gross operating margin -€966
down €966 (-1.8%), from €52,589 to €51,623
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 | €502,926 | €494,746 | -€8,180 | -1.6% |
| Fixed assets | 21/28 | €490,194 | €476,841 | -€13,353 | -2.7% |
| Tangible fixed assets | 22/27 | €490,194 | €476,841 | -€13,353 | -2.7% |
| Land and buildings | 22 | €490,194 | €476,841 | -€13,353 | -2.7% |
| Current assets | 29/58 | €12,732 | €17,905 | +€5,173 | +40.6% |
| Amounts receivable within one year | 40/41 | €4,335 | €2,379 | -€1,956 | -45.1% |
| Trade receivables | 40 | €4,335 | €2,379 | -€1,956 | -45.1% |
| Cash at bank and in hand | 54/58 | €7,905 | €15,018 | +€7,112 | +90.0% |
| Deferred charges and accrued income | 490/1 | €492 | €508 | +€17 | +3.4% |
| Total equity and liabilities | 10/49 | €502,926 | €494,746 | -€8,180 | -1.6% |
| Equity | 10/15 | €71,446 | €82,727 | +€11,280 | +15.8% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Reserves | 13 | €1,446 | €12,727 | +€11,280 | +779.9% |
| Distributable reserves | 133 | €1,446 | €12,727 | +€11,280 | +779.9% |
| Amounts payable | 17/49 | €431,479 | €412,019 | -€19,461 | -4.5% |
| Amounts payable after more than one year | 17 | €399,315 | €375,805 | -€23,510 | -5.9% |
| Financial debts | 170/4 | €399,315 | €375,805 | -€23,510 | -5.9% |
| Amounts payable within one year | 42/48 | €25,063 | €29,319 | +€4,256 | +17.0% |
| Current portion of amounts payable after more than one year | 42 | €22,415 | €23,510 | +€1,095 | +4.9% |
| Trade debts | 44 | - | €412 | +€412 | |
| Suppliers | 440/4 | - | €412 | +€412 | |
| Taxes, remuneration and social security | 45 | €542 | €3,362 | +€2,820 | +520.5% |
| Taxes | 450/3 | €542 | €3,362 | +€2,820 | +520.5% |
| Other amounts payable | 47/48 | €2,106 | €2,035 | -€71 | -3.4% |
| Accrued charges and deferred income | 492/3 | €7,102 | €6,895 | -€207 | -2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,353 | €13,353 | = | 0.0% |
| Other operating charges | 640/8 | €4,500 | €4,439 | -€61 | -1.3% |
| Gross operating margin | 9900 | €52,589 | €51,623 | -€966 | -1.8% |
| Operating profit (loss) | 9901 | €34,736 | €33,831 | -€905 | -2.6% |
| Financial income | 75/76B | €0 | €0 | -€0 | -30.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -30.0% |
| Financial charges | 65/66B | €20,736 | €19,730 | -€1,005 | -4.8% |
| Recurring financial charges | 65 | €20,736 | €19,730 | -€1,005 | -4.8% |
| Profit (loss) for the period before taxes | 9903 | €14,000 | €14,101 | +€100 | +0.7% |
| Income taxes | 67/77 | €542 | €2,820 | +€2,278 | +420.5% |
| Profit (loss) for the period | 9904 | €13,459 | €11,280 | -€2,178 | -16.2% |
| Profit (loss) for the period to be appropriated | 9905 | €13,459 | €11,280 | -€2,178 | -16.2% |
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 4 October 2026 via checked.be.