IMMOLIV 154: 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.
IMMOLIV 154
Largest movements
- Tangible fixed assets -€8,274
down €8,274 (-8.8%), from €94,549 to €86,275
- Cash +€7,302
up €7,302 (+89.2%), from €8,188 to €15,490
mainly Accrued charges and deferred income (+€11,060) and Depreciation (+€8,274)
- Accrued charges and deferred income +€11,060
new in 2025: €11,060
- Other debts -€10,000
down €10,000 (-5.8%), from €173,178 to €163,178
- Profit (loss) carried forward -€3,625
down €3,625 (-4.8%), from -€75,805 to -€79,430
- Trade debts +€1,593
up €1,593 (+66.7%), from €2,389 to €3,982
- Gross operating margin -€26,429
down €26,429 (-62.7%), from €42,183 to €15,754
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 | €102,737 | €101,765 | -€972 | -0.9% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €94,549 | €86,275 | -€8,274 | -8.8% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €94,549 | €86,275 | -€8,274 | -8.8% |
| Land and buildings | 22 | €94,549 | €86,275 | -€8,274 | -8.8% |
| Current assets | 29/58 | €8,188 | €15,490 | +€7,302 | +89.2% |
| Cash at bank and in hand | 54/58 | €8,188 | €15,490 | +€7,302 | +89.2% |
| Total equity and liabilities | 10/49 | €102,737 | €101,765 | -€972 | -0.9% |
| Equity | 10/15 | -€72,830 | -€76,455 | -€3,625 | -5.0% |
| Contributions | 10/11 | €2,975 | €2,975 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€75,805 | -€79,430 | -€3,625 | -4.8% |
| Amounts payable | 17/49 | €175,567 | €178,220 | +€2,653 | +1.5% |
| Amounts payable within one year | 42/48 | €175,567 | €167,160 | -€8,407 | -4.8% |
| Trade debts | 44 | €2,389 | €3,982 | +€1,593 | +66.7% |
| Suppliers | 440/4 | €2,389 | €3,982 | +€1,593 | +66.7% |
| Other amounts payable | 47/48 | €173,178 | €163,178 | -€10,000 | -5.8% |
| Accrued charges and deferred income | 492/3 | - | €11,060 | +€11,060 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,274 | €8,274 | = | 0.0% |
| Other operating charges | 640/8 | €11,060 | €11,060 | = | 0.0% |
| Gross operating margin | 9900 | €42,183 | €15,754 | -€26,429 | -62.7% |
| Operating profit (loss) | 9901 | €22,849 | -€3,580 | -€26,429 | |
| Financial charges | 65/66B | €44 | €45 | +€1 | +2.3% |
| Recurring financial charges | 65 | €44 | €45 | +€1 | +2.3% |
| Profit (loss) for the period before taxes | 9903 | €22,805 | -€3,625 | -€26,430 | |
| Profit (loss) for the period | 9904 | €22,805 | -€3,625 | -€26,430 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,805 | -€3,625 | -€26,430 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.