immopunt: 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.
immopunt
Largest movements
- Cash +€123,441
up €123,441 (+60.1%), from €205,247 to €328,688
mainly Trade debts (+€206,505) and Depreciation (+€37,359)
- Receivables within one year +€46,764
up €46,764 (+41.2%), from €113,434 to €160,197
of which Other amounts receivable: +€59,803
- Intangible fixed assets +€44,701
new in 2025: €44,701
- Tangible fixed assets -€10,846
down €10,846 (-14.5%), from €74,705 to €63,859
of which Other tangible fixed assets: -€6,073
- Trade debts +€206,505
up €206,505 (+289%), from €71,510 to €278,015
- Tax, wage and social debts -€13,411
down €13,411 (-30.3%), from €44,262 to €30,851
of which Remuneration and social security: -€9,410
- Profit (loss) carried forward +€12,654
up €12,654 (+4.7%), from €267,866 to €280,520
- Staff costs +€52,019
up €52,019 (+20.0%), from €259,562 to €311,581
- Gross operating margin +€24,908
up €24,908 (+7.3%), from €343,164 to €368,072
- Depreciation +€20,365
up €20,365 (+120%), from €16,994 to €37,359
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.
Derived cash bridge
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 | €393,386 | €597,445 | +€204,059 | +51.9% |
| Fixed assets | 21/28 | €74,705 | €108,560 | +€33,855 | +45.3% |
| Intangible fixed assets | 21 | - | €44,701 | +€44,701 | |
| Tangible fixed assets | 22/27 | €74,705 | €63,859 | -€10,846 | -14.5% |
| Plant, machinery and equipment | 23 | €15,288 | €11,983 | -€3,304 | -21.6% |
| Furniture and vehicles | 24 | €8,457 | €6,989 | -€1,468 | -17.4% |
| Other tangible fixed assets | 26 | €50,960 | €44,887 | -€6,073 | -11.9% |
| Current assets | 29/58 | €318,681 | €488,885 | +€170,204 | +53.4% |
| Amounts receivable within one year | 40/41 | €113,434 | €160,197 | +€46,764 | +41.2% |
| Trade receivables | 40 | €73,777 | €60,737 | -€13,039 | -17.7% |
| Other amounts receivable | 41 | €39,657 | €99,460 | +€59,803 | +151% |
| Cash at bank and in hand | 54/58 | €205,247 | €328,688 | +€123,441 | +60.1% |
| Total equity and liabilities | 10/49 | €393,386 | €597,445 | +€204,059 | +51.9% |
| Equity | 10/15 | €275,926 | €288,579 | +€12,654 | +4.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €267,866 | €280,520 | +€12,654 | +4.7% |
| Amounts payable | 17/49 | €117,460 | €308,865 | +€191,406 | +163% |
| Amounts payable within one year | 42/48 | €117,460 | €308,865 | +€191,406 | +163% |
| Current portion of amounts payable after more than one year | 42 | €1,689 | - | -€1,689 | |
| Trade debts | 44 | €71,510 | €278,015 | +€206,505 | +289% |
| Suppliers | 440/4 | €71,510 | €278,015 | +€206,505 | +289% |
| Taxes, remuneration and social security | 45 | €44,262 | €30,851 | -€13,411 | -30.3% |
| Taxes | 450/3 | €6,977 | €2,977 | -€4,001 | -57.3% |
| Remuneration and social security | 454/9 | €37,284 | €27,874 | -€9,410 | -25.2% |
| Remuneration, social security and pensions | 62 | €259,562 | €311,581 | +€52,019 | +20.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,994 | €37,359 | +€20,365 | +120% |
| Other operating charges | 640/8 | €2,261 | €2,329 | +€68 | +3.0% |
| Gross operating margin | 9900 | €343,164 | €368,072 | +€24,908 | +7.3% |
| Operating profit (loss) | 9901 | €64,348 | €16,803 | -€47,545 | -73.9% |
| Financial income | 75/76B | €3,779 | €3,683 | -€97 | -2.6% |
| Recurring financial income | 75 | €3,404 | €3,683 | +€278 | +8.2% |
| Non-recurring financial income | 76B | €375 | - | -€375 | |
| Financial charges | 65/66B | €2,971 | €300 | -€2,671 | -89.9% |
| Recurring financial charges | 65 | €2,971 | €300 | -€2,671 | -89.9% |
| Profit (loss) for the period before taxes | 9903 | €65,156 | €20,186 | -€44,970 | -69.0% |
| Income taxes | 67/77 | €10,400 | €7,532 | -€2,867 | -27.6% |
| Profit (loss) for the period | 9904 | €54,756 | €12,654 | -€42,103 | -76.9% |
| Profit (loss) for the period to be appropriated | 9905 | €54,756 | €12,654 | -€42,103 | -76.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.