IMMOJEM: 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.
IMMOJEM
Largest movements
- Cash +€17,308
up €17,308 (+776.3%), from €2,229 to €19,537
mainly Net result for the year (+€14,245) and Depreciation (+€4,430)
- Receivables within one year -€1,596
down €1,596 (-86.4%), from €1,846 to €250
of which Trade receivables: -€1,500
- Tangible fixed assets -€1,455
down €1,455 (-4.4%), from €33,260 to €31,806
of which Plant, machinery and equipment: -€1,455
- Profit (loss) carried forward +€14,245
up €14,245 (+65.9%), from -€21,610 to -€7,365
- Gross operating margin +€6,998
up €6,998 (+48.5%), from €14,421 to €21,420
- Financial income -€1,596
down €1,596 (-80.4%), from €1,984 to €388
- Depreciation +€1,128
up €1,128 (+34.1%), from €3,303 to €4,430
- Financial charges -€418
down €418 (-86.3%), from €484 to €66
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 | €58,294 | €72,551 | +€14,257 | +24.5% |
| Fixed assets | 21/28 | €33,260 | €31,806 | -€1,455 | -4.4% |
| Tangible fixed assets | 22/27 | €33,260 | €31,806 | -€1,455 | -4.4% |
| Land and buildings | 22 | €11,394 | €11,394 | = | 0.0% |
| Plant, machinery and equipment | 23 | €21,867 | €20,412 | -€1,455 | -6.7% |
| Current assets | 29/58 | €25,033 | €40,745 | +€15,712 | +62.8% |
| Amounts receivable within one year | 40/41 | €1,846 | €250 | -€1,596 | -86.4% |
| Trade receivables | 40 | €1,500 | - | -€1,500 | |
| Other amounts receivable | 41 | €346 | €250 | -€96 | -27.7% |
| Current investments | 50/53 | €20,958 | €20,958 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,229 | €19,537 | +€17,308 | +776.3% |
| Total equity and liabilities | 10/49 | €58,294 | €72,551 | +€14,257 | +24.5% |
| Equity | 10/15 | €48,850 | €63,095 | +€14,245 | +29.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €51,860 | €51,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €50,000 | €51,860 | +€1,860 | +3.7% |
| Profit (loss) carried forward | 14 | -€21,610 | -€7,365 | +€14,245 | +65.9% |
| Amounts payable | 17/49 | €9,443 | €9,456 | +€12 | +0.1% |
| Amounts payable within one year | 42/48 | €9,443 | €9,456 | +€12 | +0.1% |
| Trade debts | 44 | €387 | €400 | +€12 | +3.2% |
| Suppliers | 440/4 | €387 | €400 | +€12 | +3.2% |
| Other amounts payable | 47/48 | €9,056 | €9,056 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,303 | €4,430 | +€1,128 | +34.1% |
| Other operating charges | 640/8 | €2,970 | €3,066 | +€96 | +3.2% |
| Gross operating margin | 9900 | €14,421 | €21,420 | +€6,998 | +48.5% |
| Operating profit (loss) | 9901 | €8,149 | €13,923 | +€5,774 | +70.9% |
| Financial income | 75/76B | €1,984 | €388 | -€1,596 | -80.4% |
| Recurring financial income | 75 | €1,984 | €388 | -€1,596 | -80.4% |
| Financial charges | 65/66B | €484 | €66 | -€418 | -86.3% |
| Recurring financial charges | 65 | €484 | €66 | -€418 | -86.3% |
| Profit (loss) for the period before taxes | 9903 | €9,649 | €14,245 | +€4,596 | +47.6% |
| Profit (loss) for the period | 9904 | €9,649 | €14,245 | +€4,596 | +47.6% |
| Profit (loss) for the period to be appropriated | 9905 | €9,649 | €14,245 | +€4,596 | +47.6% |
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 6 October 2026 via checked.be.