IMMOPLAN: 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.
IMMOPLAN
Largest movements
- Receivables within one year +€12,822
up €12,822 (+33.7%), from €38,025 to €50,847
of which Other amounts receivable: +€18,623
- Cash +€6,646
up €6,646 (+64.1%), from €10,371 to €17,017
mainly Net result for the year (+€16,741) and Trade debts (+€3,140)
- Profit (loss) carried forward +€16,741
up €16,741 (+42.8%), from -€39,070 to -€22,329
- Trade debts +€3,140
up €3,140 (+3568.3%), from €88 to €3,228
- Gross operating margin +€6,038
up €6,038 (+48.5%), from €12,444 to €18,482
- Other operating charges -€399
down €399 (-19.3%), from €2,073 to €1,674
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 | €122,874 | €142,756 | +€19,881 | +16.2% |
| Fixed assets | 21/28 | €74,478 | €74,343 | -€135 | -0.2% |
| Tangible fixed assets | 22/27 | €74,478 | €74,343 | -€135 | -0.2% |
| Land and buildings | 22 | €73,140 | €73,140 | = | 0.0% |
| Plant, machinery and equipment | 23 | €1,338 | €1,203 | -€135 | -10.1% |
| Current assets | 29/58 | €48,396 | €68,412 | +€20,016 | +41.4% |
| Amounts receivable within one year | 40/41 | €38,025 | €50,847 | +€12,822 | +33.7% |
| Trade receivables | 40 | €5,800 | - | -€5,800 | |
| Other amounts receivable | 41 | €32,224 | €50,847 | +€18,623 | +57.8% |
| Cash at bank and in hand | 54/58 | €10,371 | €17,017 | +€6,646 | +64.1% |
| Deferred charges and accrued income | 490/1 | - | €548 | +€548 | |
| Total equity and liabilities | 10/49 | €122,874 | €142,756 | +€19,881 | +16.2% |
| Equity | 10/15 | €32,451 | €49,192 | +€16,741 | +51.6% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €9,548 | €9,548 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,508 | €3,508 | = | 0.0% |
| Legal reserve | 130 | €3,508 | €3,508 | = | 0.0% |
| Distributable reserves | 133 | €6,040 | €6,040 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,070 | -€22,329 | +€16,741 | +42.8% |
| Amounts payable | 17/49 | €90,423 | €93,564 | +€3,140 | +3.5% |
| Amounts payable within one year | 42/48 | €90,423 | €93,564 | +€3,140 | +3.5% |
| Trade debts | 44 | €88 | €3,228 | +€3,140 | +3568.3% |
| Suppliers | 440/4 | €88 | €3,228 | +€3,140 | +3568.3% |
| Other amounts payable | 47/48 | €90,335 | €90,335 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12 | €135 | +€123 | +1043.8% |
| Other operating charges | 640/8 | €2,073 | €1,674 | -€399 | -19.3% |
| Gross operating margin | 9900 | €12,444 | €18,482 | +€6,038 | +48.5% |
| Operating profit (loss) | 9901 | €10,359 | €16,673 | +€6,314 | +61.0% |
| Financial income | 75/76B | - | €113 | +€113 | |
| Recurring financial income | 75 | - | €113 | +€113 | |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €10,314 | €16,741 | +€6,427 | +62.3% |
| Profit (loss) for the period | 9904 | €10,314 | €16,741 | +€6,427 | +62.3% |
| Profit (loss) for the period to be appropriated | 9905 | €10,314 | €16,741 | +€6,427 | +62.3% |
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 4 October 2026 via checked.be.