IMMOLUB: 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.
IMMOLUB
Largest movements
- Tangible fixed assets -€25,817
down €25,817 (-3.2%), from €810,728 to €784,911
- Receivables within one year -€15,733
down €15,733 (-100.0%), from €15,733 to €0
of which Other amounts receivable: -€14,333
- Reserves -€24,544
down €24,544 (-4.2%), from €577,993 to €553,450
of which Distributable reserves: -€24,544
- Debts after one year -€11,919
down €11,919 (-16.3%), from €73,052 to €61,133
- Gross operating margin -€2,602
down €2,602 (-29.0%), from €8,986 to €6,385
- Depreciation +€416
up €416 (+1.6%), from €25,401 to €25,817
- Financial charges -€144
down €144 (-8.5%), from €1,688 to €1,544
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €855,502 | €811,951 | -€43,551 | -5.1% |
| Fixed assets | 21/28 | €810,728 | €784,911 | -€25,817 | -3.2% |
| Tangible fixed assets | 22/27 | €810,728 | €784,911 | -€25,817 | -3.2% |
| Land and buildings | 22 | €810,728 | €784,911 | -€25,817 | -3.2% |
| Current assets | 29/58 | €44,774 | €27,040 | -€17,734 | -39.6% |
| Amounts receivable within one year | 40/41 | €15,733 | €0 | -€15,733 | -100.0% |
| Trade receivables | 40 | €1,400 | €0 | -€1,400 | -100.0% |
| Other amounts receivable | 41 | €14,333 | €0 | -€14,333 | -100.0% |
| Cash at bank and in hand | 54/58 | €28,893 | €27,040 | -€1,853 | -6.4% |
| Deferred charges and accrued income | 490/1 | €149 | €0 | -€149 | -100.0% |
| Total equity and liabilities | 10/49 | €855,502 | €811,951 | -€43,551 | -5.1% |
| Equity | 10/15 | €751,518 | €726,975 | -€24,544 | -3.3% |
| Contributions | 10/11 | €173,525 | €173,525 | = | 0.0% |
| Capital | 10 | €173,525 | €173,525 | = | 0.0% |
| Issued capital | 100 | €173,525 | €173,525 | = | 0.0% |
| Reserves | 13 | €577,993 | €553,450 | -€24,544 | -4.2% |
| Non-distributable reserves | 130/1 | €17,353 | €17,353 | = | 0.0% |
| Legal reserve | 130 | €17,353 | €17,353 | = | 0.0% |
| Distributable reserves | 133 | €560,640 | €536,097 | -€24,544 | -4.4% |
| Amounts payable | 17/49 | €103,984 | €84,976 | -€19,008 | -18.3% |
| Amounts payable after more than one year | 17 | €73,052 | €61,133 | -€11,919 | -16.3% |
| Financial debts | 170/4 | €73,052 | €61,133 | -€11,919 | -16.3% |
| Amounts payable within one year | 42/48 | €27,331 | €23,843 | -€3,489 | -12.8% |
| Current portion of amounts payable after more than one year | 42 | €11,751 | €11,919 | +€168 | +1.4% |
| Trade debts | 44 | €1,680 | €1,663 | -€17 | -1.0% |
| Suppliers | 440/4 | €1,680 | €1,663 | -€17 | -1.0% |
| Other amounts payable | 47/48 | €13,901 | €10,261 | -€3,640 | -26.2% |
| Accrued charges and deferred income | 492/3 | €3,600 | €0 | -€3,600 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,401 | €25,817 | +€416 | +1.6% |
| Other operating charges | 640/8 | €3,509 | €3,568 | +€58 | +1.7% |
| Gross operating margin | 9900 | €8,986 | €6,385 | -€2,602 | -29.0% |
| Operating profit (loss) | 9901 | -€19,924 | -€23,000 | -€3,076 | -15.4% |
| Financial income | 75/76B | €33 | €0 | -€33 | -100.0% |
| Recurring financial income | 75 | €33 | €0 | -€33 | -100.0% |
| Financial charges | 65/66B | €1,688 | €1,544 | -€144 | -8.5% |
| Recurring financial charges | 65 | €1,688 | €1,544 | -€144 | -8.5% |
| Profit (loss) for the period before taxes | 9903 | -€21,579 | -€24,544 | -€2,965 | -13.7% |
| Transfer from deferred taxes | 780 | €0 | - | = | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€21,579 | -€24,544 | -€2,965 | -13.7% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | -€21,579 | -€24,544 | -€2,965 | -13.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.