IMMOMIS: 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.
IMMOMIS
Largest movements
- Cash -€101,307
down €101,307 (-22.3%), from €454,326 to €353,019
mainly Investment in fixed assets (net) (-€178,562) and Provisions (-€62,871)
- Tangible fixed assets +€35,586
up €35,586 (+1.5%), from €2.4m to €2.4m
of which Land and buildings: +€37,897
- Profit (loss) carried forward +€115,520
up €115,520 (+18.3%), from €629,664 to €745,185
- Reserves -€63,214
down €63,214 (-4.1%), from €1.5m to €1.5m
of which Tax-exempt reserves: -€63,214
- Provisions -€62,871
down €62,871 (-14.4%), from €436,749 to €373,878
of which Provisions for liabilities and charges: -€41,800
- Tax, wage and social debts -€40,351
down €40,351 (-45.9%), from €87,936 to €47,585
of which Taxes: -€40,622
- Current portion of long-term debt -€38,905
no longer reported in 2024 (was €38,905)
- Gross operating margin -€147,183
down €147,183 (-31.6%), from €465,559 to €318,376
- Provisions -€39,106
down €39,106 (-1,452%), from -€2,694 to -€41,800
- Depreciation +€10,914
up €10,914 (+8.3%), from €132,062 to €142,976
- Taxes -€6,299
down €6,299 (-6.2%), from €101,500 to €95,201
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.
Derived cash bridge
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 | €3,111,745 | €3,038,322 | -€73,423 | -2.4% |
| Fixed assets | 21/28 | €2,407,105 | €2,442,691 | +€35,586 | +1.5% |
| Tangible fixed assets | 22/27 | €2,406,605 | €2,442,191 | +€35,586 | +1.5% |
| Land and buildings | 22 | €2,388,971 | €2,426,867 | +€37,897 | +1.6% |
| Plant, machinery and equipment | 23 | €3,866 | €3,497 | -€369 | -9.5% |
| Furniture and vehicles | 24 | €13,768 | €11,826 | -€1,942 | -14.1% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €704,640 | €595,631 | -€109,009 | -15.5% |
| Amounts receivable within one year | 40/41 | €225,335 | €218,285 | -€7,049 | -3.1% |
| Trade receivables | 40 | €9,160 | €765 | -€8,395 | -91.6% |
| Other amounts receivable | 41 | €216,175 | €217,520 | +€1,346 | +0.6% |
| Cash at bank and in hand | 54/58 | €454,326 | €353,019 | -€101,307 | -22.3% |
| Deferred charges and accrued income | 490/1 | €24,979 | €24,327 | -€653 | -2.6% |
| Total equity and liabilities | 10/49 | €3,111,745 | €3,038,322 | -€73,423 | -2.4% |
| Equity | 10/15 | €2,322,433 | €2,374,739 | +€52,307 | +2.3% |
| Contributions | 10/11 | €143,778 | €143,778 | = | 0.0% |
| Capital | 10 | €143,778 | €143,778 | = | 0.0% |
| Issued capital | 100 | €143,778 | €143,778 | = | 0.0% |
| Reserves | 13 | €1,548,990 | €1,485,777 | -€63,214 | -4.1% |
| Non-distributable reserves | 130/1 | €12,649 | €12,649 | = | 0.0% |
| Legal reserve | 130 | €12,649 | €12,649 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,183,900 | €1,120,687 | -€63,214 | -5.3% |
| Distributable reserves | 133 | €352,441 | €352,441 | = | 0.0% |
| Profit (loss) carried forward | 14 | €629,664 | €745,185 | +€115,520 | +18.3% |
| Provisions and deferred taxes | 16 | €436,749 | €373,878 | -€62,871 | -14.4% |
| Provisions for liabilities and charges | 160/5 | €41,800 | - | -€41,800 | |
| Major repairs and maintenance | 162 | €41,800 | - | -€41,800 | |
| Deferred taxes | 168 | €394,949 | €373,878 | -€21,071 | -5.3% |
| Amounts payable | 17/49 | €352,563 | €289,704 | -€62,859 | -17.8% |
| Amounts payable within one year | 42/48 | €346,075 | €284,024 | -€62,051 | -17.9% |
| Current portion of amounts payable after more than one year | 42 | €38,905 | - | -€38,905 | |
| Trade debts | 44 | - | €17,155 | +€17,155 | |
| Suppliers | 440/4 | - | €17,155 | +€17,155 | |
| Taxes, remuneration and social security | 45 | €87,936 | €47,585 | -€40,351 | -45.9% |
| Taxes | 450/3 | €86,500 | €45,878 | -€40,622 | -47.0% |
| Remuneration and social security | 454/9 | €1,435 | €1,707 | +€272 | +18.9% |
| Other amounts payable | 47/48 | €219,235 | €219,284 | +€49 | 0.0% |
| Accrued charges and deferred income | 492/3 | €6,488 | €5,680 | -€808 | -12.5% |
| Remuneration, social security and pensions | 62 | €13,921 | €13,212 | -€709 | -5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €132,062 | €142,976 | +€10,914 | +8.3% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€2,694 | -€41,800 | -€39,106 | -1,452% |
| Other operating charges | 640/8 | €65,605 | €68,824 | +€3,219 | +4.9% |
| Non-recurring operating charges | 66A | - | €4,170 | +€4,170 | |
| Gross operating margin | 9900 | €465,559 | €318,376 | -€147,183 | -31.6% |
| Operating profit (loss) | 9901 | €256,666 | €130,994 | -€125,672 | -49.0% |
| Financial income | 75/76B | €618 | €1,841 | +€1,223 | +198% |
| Recurring financial income | 75 | €618 | €1,841 | +€1,223 | +198% |
| Financial charges | 65/66B | €8,174 | €6,397 | -€1,777 | -21.7% |
| Recurring financial charges | 65 | €7,829 | €6,397 | -€1,431 | -18.3% |
| Non-recurring financial charges | 66B | €346 | - | -€346 | |
| Profit (loss) for the period before taxes | 9903 | €249,109 | €126,437 | -€122,672 | -49.2% |
| Transfer from deferred taxes | 780 | €14,646 | €21,071 | +€6,424 | +43.9% |
| Income taxes | 67/77 | €101,500 | €95,201 | -€6,299 | -6.2% |
| Profit (loss) for the period | 9904 | €162,255 | €52,307 | -€109,948 | -67.8% |
| Transfer from tax-exempt reserves | 789 | €44,886 | €63,214 | +€18,327 | +40.8% |
| Profit (loss) for the period to be appropriated | 9905 | €207,141 | €115,520 | -€91,621 | -44.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.