IMMOPTIC WAVRE: 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.
IMMOPTIC WAVRE
Largest movements
- Cash -€132,172
down €132,172 (-97.8%), from €135,089 to €2,917
mainly Investment in fixed assets (net) (-€127,200) and Trade debts (-€95,664)
- Tangible fixed assets +€77,894
up €77,894 (+7.8%), from €999,769 to €1.1m
of which Land and buildings: +€78,284
- Trade debts -€95,664
down €95,664 (-64.3%), from €148,861 to €53,197
- Debts after one year +€18,565
up €18,565 (+2.4%), from €762,405 to €780,971
- Gross operating margin +€11,939
up €11,939 (+16.1%), from €74,023 to €85,962
- Depreciation +€7,013
up €7,013 (+16.6%), from €42,294 to €49,306
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 | €1,260,748 | €1,205,965 | -€54,783 | -4.3% |
| Fixed assets | 21/28 | €999,769 | €1,077,663 | +€77,894 | +7.8% |
| Tangible fixed assets | 22/27 | €999,769 | €1,077,663 | +€77,894 | +7.8% |
| Land and buildings | 22 | €996,520 | €1,074,803 | +€78,284 | +7.9% |
| Plant, machinery and equipment | 23 | €3,250 | €2,860 | -€390 | -12.0% |
| Current assets | 29/58 | €260,979 | €128,302 | -€132,677 | -50.8% |
| Amounts receivable within one year | 40/41 | €125,890 | €125,385 | -€504 | -0.4% |
| Other amounts receivable | 41 | €125,890 | €125,385 | -€504 | -0.4% |
| Cash at bank and in hand | 54/58 | €135,089 | €2,917 | -€132,172 | -97.8% |
| Total equity and liabilities | 10/49 | €1,260,748 | €1,205,965 | -€54,783 | -4.3% |
| Equity | 10/15 | €279,820 | €283,376 | +€3,556 | +1.3% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Revaluation surpluses | 12 | €422,030 | €422,030 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€204,210 | -€200,654 | +€3,556 | +1.7% |
| Amounts payable | 17/49 | €980,928 | €922,589 | -€58,339 | -5.9% |
| Amounts payable after more than one year | 17 | €762,405 | €780,971 | +€18,565 | +2.4% |
| Financial debts | 170/4 | €762,405 | €780,971 | +€18,565 | +2.4% |
| Amounts payable within one year | 42/48 | €217,023 | €134,518 | -€82,505 | -38.0% |
| Current portion of amounts payable after more than one year | 42 | €54,162 | €59,764 | +€5,601 | +10.3% |
| Trade debts | 44 | €148,861 | €53,197 | -€95,664 | -64.3% |
| Suppliers | 440/4 | €148,861 | €53,197 | -€95,664 | -64.3% |
| Other amounts payable | 47/48 | €14,000 | €21,558 | +€7,558 | +54.0% |
| Accrued charges and deferred income | 492/3 | €1,500 | €7,100 | +€5,600 | +373.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,294 | €49,306 | +€7,013 | +16.6% |
| Other operating charges | 640/8 | €5,365 | €5,505 | +€139 | +2.6% |
| Gross operating margin | 9900 | €74,023 | €85,962 | +€11,939 | +16.1% |
| Operating profit (loss) | 9901 | €26,364 | €31,151 | +€4,787 | +18.2% |
| Financial income | 75/76B | €1,236 | €1,370 | +€134 | +10.8% |
| Recurring financial income | 75 | €1,236 | €1,370 | +€134 | +10.8% |
| Financial charges | 65/66B | €29,542 | €28,965 | -€577 | -2.0% |
| Recurring financial charges | 65 | €27,377 | €28,965 | +€1,588 | +5.8% |
| Non-recurring financial charges | 66B | €2,165 | - | -€2,165 | |
| Profit (loss) for the period before taxes | 9903 | -€1,942 | €3,556 | +€5,498 | |
| Profit (loss) for the period | 9904 | -€1,942 | €3,556 | +€5,498 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,942 | €3,556 | +€5,498 |
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.