IMMOKASTEL: 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.
IMMOKASTEL
Largest movements
- Cash +€29,187
up €29,187 (+45.1%), from €64,765 to €93,951
mainly Other debts (+€85,000) and Net result for the year (+€14,463)
- Tangible fixed assets -€12,424
down €12,424 (-9.5%), from €130,554 to €118,130
of which Land and buildings: -€11,884
- Profit (loss) carried forward -€85,000
down €85,000 (-70.0%), from €121,395 to €36,395
- Other debts +€85,000
new in 2025: €85,000
- Reserves +€14,463
up €14,463 (+28.6%), from €50,649 to €65,112
of which Distributable reserves: +€14,463
- Tax, wage and social debts +€2,201
up €2,201 (+42.7%), from €5,153 to €7,354
- Depreciation -€5,669
down €5,669 (-29.1%), from €19,457 to €13,788
- Taxes +€2,201
up €2,201 (+42.7%), from €5,153 to €7,354
- Gross operating margin +€1,211
up €1,211 (+3.1%), from €39,480 to €40,691
- Other operating charges +€481
up €481 (+11.2%), from €4,293 to €4,775
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 | €197,197 | €214,121 | +€16,924 | +8.6% |
| Fixed assets | 21/28 | €130,554 | €118,130 | -€12,424 | -9.5% |
| Tangible fixed assets | 22/27 | €130,554 | €118,130 | -€12,424 | -9.5% |
| Land and buildings | 22 | €125,194 | €113,310 | -€11,884 | -9.5% |
| Plant, machinery and equipment | 23 | €5,360 | €4,820 | -€540 | -10.1% |
| Current assets | 29/58 | €66,643 | €95,991 | +€29,348 | +44.0% |
| Amounts receivable within one year | 40/41 | - | €260 | +€260 | |
| Trade receivables | 40 | - | €260 | +€260 | |
| Cash at bank and in hand | 54/58 | €64,765 | €93,951 | +€29,187 | +45.1% |
| Deferred charges and accrued income | 490/1 | €1,879 | €1,780 | -€99 | -5.3% |
| Total equity and liabilities | 10/49 | €197,197 | €214,121 | +€16,924 | +8.6% |
| Equity | 10/15 | €192,044 | €121,507 | -€70,538 | -36.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €50,649 | €65,112 | +€14,463 | +28.6% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €48,649 | €63,112 | +€14,463 | +29.7% |
| Profit (loss) carried forward | 14 | €121,395 | €36,395 | -€85,000 | -70.0% |
| Amounts payable | 17/49 | €5,153 | €92,614 | +€87,461 | +1,697% |
| Amounts payable within one year | 42/48 | €5,153 | €92,614 | +€87,461 | +1,697% |
| Trade debts | 44 | €0 | €260 | +€260 | |
| Suppliers | 440/4 | €0 | €260 | +€260 | |
| Taxes, remuneration and social security | 45 | €5,153 | €7,354 | +€2,201 | +42.7% |
| Taxes | 450/3 | €5,153 | €7,354 | +€2,201 | +42.7% |
| Other amounts payable | 47/48 | - | €85,000 | +€85,000 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,457 | €13,788 | -€5,669 | -29.1% |
| Other operating charges | 640/8 | €4,293 | €4,775 | +€481 | +11.2% |
| Gross operating margin | 9900 | €39,480 | €40,691 | +€1,211 | +3.1% |
| Operating profit (loss) | 9901 | €15,730 | €22,128 | +€6,399 | +40.7% |
| Financial charges | 65/66B | €279 | €311 | +€32 | +11.5% |
| Recurring financial charges | 65 | €279 | €311 | +€32 | +11.5% |
| Profit (loss) for the period before taxes | 9903 | €15,450 | €21,817 | +€6,367 | +41.2% |
| Income taxes | 67/77 | €5,153 | €7,354 | +€2,201 | +42.7% |
| Profit (loss) for the period | 9904 | €10,297 | €14,463 | +€4,165 | +40.5% |
| Profit (loss) for the period to be appropriated | 9905 | €10,297 | €14,463 | +€4,165 | +40.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.