IMMONA CONSULT: 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.
IMMONA CONSULT
Largest movements
- Tangible fixed assets -€192,603
down €192,603 (-10.0%), from €1.9m to €1.7m
of which Land and buildings: -€154,972
- Cash -€94,212
down €94,212 (-75.3%), from €125,167 to €30,955
mainly Net result for the year (-€416,831) and Short-term financial debts (-€112,500)
- Deferred charges and accrued income -€49,470
down €49,470 (-96.9%), from €51,051 to €1,581
- Receivables after one year -€28,791
down €28,791 (-100.0%), from €28,791 to €0
- Receivables within one year -€25,420
down €25,420 (-72.6%), from €35,011 to €9,590
of which Other amounts receivable: -€29,263
- Reserves -€416,831
down €416,831 (-70.2%), from €594,166 to €177,335
- Tax, wage and social debts +€126,266
up €126,266 (+893.3%), from €14,135 to €140,401
- Short-term financial debts -€112,500
down €112,500 (-11.1%), from €1.0m to €900,000
- Other debts +€21,948
up €21,948 (+5.2%), from €423,902 to €445,850
- Gross operating margin -€167,239
down €167,239, from €125,544 to -€41,696
- Other operating charges +€131,828
up €131,828 (+1078.8%), from €12,220 to €144,048
- Write-downs -€126,078
down €126,078 (-100.0%), from €126,078 to €0
- Depreciation -€3,420
down €3,420 (-2.0%), from €174,730 to €171,310
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 | €2,171,063 | €1,780,567 | -€390,496 | -18.0% |
| Fixed assets | 21/28 | €1,931,044 | €1,738,440 | -€192,603 | -10.0% |
| Tangible fixed assets | 22/27 | €1,931,044 | €1,738,440 | -€192,603 | -10.0% |
| Land and buildings | 22 | €1,593,973 | €1,439,000 | -€154,972 | -9.7% |
| Plant, machinery and equipment | 23 | €316,864 | €299,440 | -€17,424 | -5.5% |
| Furniture and vehicles | 24 | €20,207 | €0 | -€20,207 | -100.0% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Current assets | 29/58 | €240,019 | €42,126 | -€197,893 | -82.4% |
| Amounts receivable after more than one year | 29 | €28,791 | €0 | -€28,791 | -100.0% |
| Other amounts receivable | 291 | €28,791 | €0 | -€28,791 | -100.0% |
| Amounts receivable within one year | 40/41 | €35,011 | €9,590 | -€25,420 | -72.6% |
| Trade receivables | 40 | €0 | €3,843 | +€3,843 | |
| Other amounts receivable | 41 | €35,011 | €5,748 | -€29,263 | -83.6% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €125,167 | €30,955 | -€94,212 | -75.3% |
| Deferred charges and accrued income | 490/1 | €51,051 | €1,581 | -€49,470 | -96.9% |
| Total equity and liabilities | 10/49 | €2,171,063 | €1,780,567 | -€390,496 | -18.0% |
| Equity | 10/15 | €680,929 | €264,098 | -€416,831 | -61.2% |
| Contributions | 10/11 | €86,763 | €86,763 | = | 0.0% |
| Reserves | 13 | €594,166 | €177,335 | -€416,831 | -70.2% |
| Distributable reserves | 133 | €594,166 | €177,335 | -€416,831 | -70.2% |
| Amounts payable | 17/49 | €1,490,134 | €1,516,469 | +€26,335 | +1.8% |
| Amounts payable within one year | 42/48 | €1,474,445 | €1,491,191 | +€16,746 | +1.1% |
| Financial debts | 43 | €1,012,500 | €900,000 | -€112,500 | -11.1% |
| Credit institutions | 430/8 | €1,012,500 | €900,000 | -€112,500 | -11.1% |
| Trade debts | 44 | €23,909 | €4,940 | -€18,968 | -79.3% |
| Suppliers | 440/4 | €23,909 | €4,940 | -€18,968 | -79.3% |
| Taxes, remuneration and social security | 45 | €14,135 | €140,401 | +€126,266 | +893.3% |
| Taxes | 450/3 | €14,135 | €140,401 | +€126,266 | +893.3% |
| Other amounts payable | 47/48 | €423,902 | €445,850 | +€21,948 | +5.2% |
| Accrued charges and deferred income | 492/3 | €15,689 | €25,278 | +€9,589 | +61.1% |
| Non-recurring operating income | 76A | €79,567 | €29,240 | -€50,328 | -63.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €174,730 | €171,310 | -€3,420 | -2.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €126,078 | €0 | -€126,078 | -100.0% |
| Other operating charges | 640/8 | €12,220 | €144,048 | +€131,828 | +1078.8% |
| Non-recurring operating charges | 66A | - | €4,066 | +€4,066 | |
| Gross operating margin | 9900 | €125,544 | -€41,696 | -€167,239 | |
| Operating profit (loss) | 9901 | -€187,484 | -€361,120 | -€173,636 | -92.6% |
| Financial income | 75/76B | €1,199 | €558 | -€641 | -53.5% |
| Recurring financial income | 75 | €1,199 | €558 | -€641 | -53.5% |
| Financial charges | 65/66B | €57,099 | €55,942 | -€1,156 | -2.0% |
| Recurring financial charges | 65 | €57,099 | €55,942 | -€1,156 | -2.0% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | -€243,384 | -€416,504 | -€173,121 | -71.1% |
| Income taxes | 67/77 | €204 | €327 | +€123 | +60.4% |
| Profit (loss) for the period | 9904 | -€243,587 | -€416,831 | -€173,244 | -71.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€243,587 | -€416,831 | -€173,244 | -71.1% |
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.