ImmOrassio Consulting: what changed
ImmOrassio Consulting
Largest movements
- Tangible fixed assets -€15,665
down €15,665 (-42.7%), from €36,669 to €21,004
- Receivables within one year +€14,350
up €14,350 (+29.7%), from €48,329 to €62,679
of which Trade receivables: +€11,900
- Stocks and contracts -€5,000
down €5,000 (-33.3%), from €15,000 to €10,000
- Cash -€3,618
down €3,618 (-11.3%), from €32,091 to €28,473
mainly Other debts (-€25,512) and Receivables within one year (-€14,350)
- Other debts -€25,512
down €25,512 (-63.0%), from €40,505 to €14,993
- Trade debts +€24,274
up €24,274 (+119%), from €20,481 to €44,755
- Current portion of long-term debt +€14,920
up €14,920 (+364%), from €4,097 to €19,017
- Tax, wage and social debts -€12,630
down €12,630 (-86.7%), from €14,572 to €1,942
- Reserves -€10,000
down €10,000 (-30.8%), from €32,500 to €22,500
- Gross operating margin -€45,917
down €45,917 (-75.5%), from €60,832 to €14,915
- Taxes -€14,289
down €14,289 (-98.1%), from €14,572 to €283
- Depreciation +€6,756
up €6,756 (+63.4%), from €10,656 to €17,412
- Financial charges +€3,219
up €3,219 (+336%), from €957 to €4,176
- Other operating charges +€922
up €922 (+86.8%), from €1,062 to €1,984
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €132,397 | €122,157 | -€10,240 | -7.7% |
| Fixed assets | 21/28 | €36,670 | €21,005 | -€15,665 | -42.7% |
| Intangible fixed assets | 21 | €1 | €1 | = | 0.0% |
| Tangible fixed assets | 22/27 | €36,669 | €21,004 | -€15,665 | -42.7% |
| Furniture and vehicles | 24 | €36,669 | €21,004 | -€15,665 | -42.7% |
| Current assets | 29/58 | €95,727 | €101,152 | +€5,425 | +5.7% |
| Stocks and contracts in progress | 3 | €15,000 | €10,000 | -€5,000 | -33.3% |
| Stocks | 30/36 | €15,000 | €10,000 | -€5,000 | -33.3% |
| Amounts receivable within one year | 40/41 | €48,329 | €62,679 | +€14,350 | +29.7% |
| Trade receivables | 40 | €48,162 | €60,062 | +€11,900 | +24.7% |
| Other amounts receivable | 41 | €167 | €2,617 | +€2,450 | +1,468% |
| Cash at bank and in hand | 54/58 | €32,091 | €28,473 | -€3,618 | -11.3% |
| Deferred charges and accrued income | 490/1 | €307 | - | -€307 | |
| Total equity and liabilities | 10/49 | €132,397 | €122,157 | -€10,240 | -7.7% |
| Equity | 10/15 | €37,839 | €28,136 | -€9,703 | -25.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €32,500 | €22,500 | -€10,000 | -30.8% |
| Distributable reserves | 133 | €32,500 | €22,500 | -€10,000 | -30.8% |
| Profit (loss) carried forward | 14 | €339 | €636 | +€297 | +87.5% |
| Amounts payable | 17/49 | €94,558 | €94,021 | -€537 | -0.6% |
| Amounts payable after more than one year | 17 | €14,903 | €10,398 | -€4,505 | -30.2% |
| Financial debts | 170/4 | €14,903 | €10,398 | -€4,505 | -30.2% |
| Amounts payable within one year | 42/48 | €79,655 | €80,708 | +€1,053 | +1.3% |
| Current portion of amounts payable after more than one year | 42 | €4,097 | €19,017 | +€14,920 | +364% |
| Trade debts | 44 | €20,481 | €44,755 | +€24,274 | +119% |
| Suppliers | 440/4 | €20,481 | €44,755 | +€24,274 | +119% |
| Taxes, remuneration and social security | 45 | €14,572 | €1,942 | -€12,630 | -86.7% |
| Taxes | 450/3 | €14,572 | €1,942 | -€12,630 | -86.7% |
| Other amounts payable | 47/48 | €40,505 | €14,993 | -€25,512 | -63.0% |
| Accrued charges and deferred income | 492/3 | - | €2,915 | +€2,915 | |
| Non-recurring operating income | 76A | - | €11,553 | +€11,553 | |
| Remuneration, social security and pensions | 62 | €451 | €681 | +€230 | +51.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,656 | €17,412 | +€6,756 | +63.4% |
| Other operating charges | 640/8 | €1,062 | €1,984 | +€922 | +86.8% |
| Non-recurring operating charges | 66A | €300 | €343 | +€43 | +14.4% |
| Gross operating margin | 9900 | €60,832 | €14,915 | -€45,917 | -75.5% |
| Operating profit (loss) | 9901 | €48,364 | -€5,505 | -€53,869 | |
| Financial income | 75/76B | €5 | €261 | +€256 | +5,126% |
| Recurring financial income | 75 | €5 | €261 | +€256 | +5,126% |
| Financial charges | 65/66B | €957 | €4,176 | +€3,219 | +336% |
| Recurring financial charges | 65 | €957 | €4,176 | +€3,219 | +336% |
| Profit (loss) for the period before taxes | 9903 | €47,411 | -€9,420 | -€56,831 | |
| Income taxes | 67/77 | €14,572 | €283 | -€14,289 | -98.1% |
| Profit (loss) for the period | 9904 | €32,839 | -€9,703 | -€42,542 | |
| Profit (loss) for the period to be appropriated | 9905 | €32,839 | -€9,703 | -€42,542 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.