IMMOROCHA: 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.
IMMOROCHA
Largest movements
- Tangible fixed assets -€22,957
down €22,957 (-3.1%), from €735,488 to €712,530
of which Land and buildings: -€19,767
- Cash -€9,684
down €9,684 (-5.5%), from €176,181 to €166,496
mainly Other debts (-€131,285) and Debts after one year (-€45,000)
- Profit (loss) carried forward +€138,604
up €138,604, from -€41,303 to €97,301
- Other debts -€131,285
down €131,285 (-35.9%), from €366,168 to €234,883
- Debts after one year -€45,000
down €45,000 (-81.8%), from €55,000 to €10,000
- Gross operating margin +€154,464
up €154,464 (+392.4%), from €39,361 to €193,825
- Taxes +€18,350
new in 2025: €18,350
- Financial charges -€3,075
down €3,075 (-39.8%), from €7,730 to €4,655
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 | €919,692 | €889,539 | -€30,153 | -3.3% |
| Fixed assets | 21/28 | €735,488 | €712,530 | -€22,957 | -3.1% |
| Tangible fixed assets | 22/27 | €735,488 | €712,530 | -€22,957 | -3.1% |
| Land and buildings | 22 | €243,036 | €223,268 | -€19,767 | -8.1% |
| Furniture and vehicles | 24 | €7,889 | €4,699 | -€3,190 | -40.4% |
| Other tangible fixed assets | 26 | €484,563 | €484,563 | = | 0.0% |
| Current assets | 29/58 | €184,205 | €177,009 | -€7,196 | -3.9% |
| Amounts receivable within one year | 40/41 | €5,000 | €6,650 | +€1,650 | +33.0% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €5,000 | €6,650 | +€1,650 | +33.0% |
| Cash at bank and in hand | 54/58 | €176,181 | €166,496 | -€9,684 | -5.5% |
| Deferred charges and accrued income | 490/1 | €3,024 | €3,862 | +€838 | +27.7% |
| Total equity and liabilities | 10/49 | €919,692 | €889,539 | -€30,153 | -3.3% |
| Equity | 10/15 | €498,499 | €642,603 | +€144,104 | +28.9% |
| Contributions | 10/11 | €539,802 | €539,802 | = | 0.0% |
| Capital | 10 | €539,802 | €539,802 | = | 0.0% |
| Issued capital | 100 | €539,802 | €539,802 | = | 0.0% |
| Reserves | 13 | - | €5,500 | +€5,500 | |
| Non-distributable reserves | 130/1 | - | €5,500 | +€5,500 | |
| Legal reserve | 130 | - | €5,500 | +€5,500 | |
| Profit (loss) carried forward | 14 | -€41,303 | €97,301 | +€138,604 | |
| Amounts payable | 17/49 | €421,193 | €246,936 | -€174,257 | -41.4% |
| Amounts payable after more than one year | 17 | €55,000 | €10,000 | -€45,000 | -81.8% |
| Financial debts | 170/4 | €55,000 | €10,000 | -€45,000 | -81.8% |
| Amounts payable within one year | 42/48 | €366,193 | €235,899 | -€130,294 | -35.6% |
| Trade debts | 44 | €25 | €1,016 | +€991 | +3963.7% |
| Suppliers | 440/4 | €25 | €1,016 | +€991 | +3963.7% |
| Other amounts payable | 47/48 | €366,168 | €234,883 | -€131,285 | -35.9% |
| Accrued charges and deferred income | 492/3 | - | €1,037 | +€1,037 | |
| Non-recurring operating income | 76A | - | €170,813 | +€170,813 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,663 | €21,015 | -€648 | -3.0% |
| Other operating charges | 640/8 | €5,971 | €5,701 | -€270 | -4.5% |
| Gross operating margin | 9900 | €39,361 | €193,825 | +€154,464 | +392.4% |
| Operating profit (loss) | 9901 | €11,727 | €167,109 | +€155,382 | +1325.0% |
| Financial charges | 65/66B | €7,730 | €4,655 | -€3,075 | -39.8% |
| Recurring financial charges | 65 | €7,730 | €4,655 | -€3,075 | -39.8% |
| Profit (loss) for the period before taxes | 9903 | €3,998 | €162,454 | +€158,456 | +3963.8% |
| Income taxes | 67/77 | - | €18,350 | +€18,350 | |
| Profit (loss) for the period | 9904 | €3,998 | €144,104 | +€140,107 | +3504.8% |
| Profit (loss) for the period to be appropriated | 9905 | €3,998 | €144,104 | +€140,107 | +3504.8% |
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 7 October 2026 via checked.be.