IMMOROSE: 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.
IMMOROSE
Largest movements
- Tangible fixed assets -€84,780
down €84,780 (-3.9%), from €2.2m to €2.1m
of which Land and buildings: -€83,023
- Debts after one year -€144,463
down €144,463 (-7.4%), from €2.0m to €1.8m
of which Financial debts: -€134,150
- Profit (loss) carried forward +€52,444
up €52,444, from -€21,735 to €30,709
- Taxes -€13,711
no longer reported in 2024 (was €13,711)
- Other operating charges +€6,258
up €6,258 (+35.1%), from €17,831 to €24,089
- Gross operating margin +€4,099
up €4,099 (+2.2%), from €187,863 to €191,963
- Financial charges -€3,833
down €3,833 (-13.7%), from €27,961 to €24,129
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,177,627 | €2,091,331 | -€86,296 | -4.0% |
| Fixed assets | 21/28 | €2,170,660 | €2,085,880 | -€84,780 | -3.9% |
| Tangible fixed assets | 22/27 | €2,170,660 | €2,085,880 | -€84,780 | -3.9% |
| Land and buildings | 22 | €2,163,166 | €2,080,143 | -€83,023 | -3.8% |
| Plant, machinery and equipment | 23 | €7,494 | €5,737 | -€1,757 | -23.4% |
| Current assets | 29/58 | €6,967 | €5,451 | -€1,516 | -21.8% |
| Amounts receivable within one year | 40/41 | €2,000 | €2,000 | = | 0.0% |
| Other amounts receivable | 41 | €2,000 | €2,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,941 | €2,332 | -€1,609 | -40.8% |
| Deferred charges and accrued income | 490/1 | €1,026 | €1,118 | +€93 | +9.0% |
| Total equity and liabilities | 10/49 | €2,177,627 | €2,091,331 | -€86,296 | -4.0% |
| Equity | 10/15 | €55,883 | €111,429 | +€55,545 | +99.4% |
| 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% |
| Reserves | 13 | €15,618 | €18,719 | +€3,101 | +19.9% |
| Non-distributable reserves | 130/1 | €3,099 | €6,200 | +€3,101 | +100.1% |
| Legal reserve | 130 | €3,099 | €6,200 | +€3,101 | +100.1% |
| Distributable reserves | 133 | €12,519 | €12,519 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,735 | €30,709 | +€52,444 | |
| Amounts payable | 17/49 | €2,121,743 | €1,979,902 | -€141,841 | -6.7% |
| Amounts payable after more than one year | 17 | €1,954,967 | €1,810,503 | -€144,463 | -7.4% |
| Financial debts | 170/4 | €851,821 | €717,671 | -€134,150 | -15.7% |
| Other amounts payable | 178/9 | €1,103,145 | €1,092,832 | -€10,313 | -0.9% |
| Amounts payable within one year | 42/48 | €165,602 | €164,864 | -€738 | -0.4% |
| Current portion of amounts payable after more than one year | 42 | €130,313 | €134,150 | +€3,837 | +2.9% |
| Trade debts | 44 | €8,181 | €9,651 | +€1,470 | +18.0% |
| Suppliers | 440/4 | €8,181 | €9,651 | +€1,470 | +18.0% |
| Taxes, remuneration and social security | 45 | €13,482 | - | -€13,482 | |
| Taxes | 450/3 | €13,482 | - | -€13,482 | |
| Other amounts payable | 47/48 | €13,626 | €21,062 | +€7,436 | +54.6% |
| Accrued charges and deferred income | 492/3 | €1,175 | €4,535 | +€3,360 | +286.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €87,491 | €88,200 | +€708 | +0.8% |
| Other operating charges | 640/8 | €17,831 | €24,089 | +€6,258 | +35.1% |
| Gross operating margin | 9900 | €187,863 | €191,963 | +€4,099 | +2.2% |
| Operating profit (loss) | 9901 | €82,542 | €79,674 | -€2,867 | -3.5% |
| Financial charges | 65/66B | €27,961 | €24,129 | -€3,833 | -13.7% |
| Recurring financial charges | 65 | €27,961 | €24,129 | -€3,833 | -13.7% |
| Profit (loss) for the period before taxes | 9903 | €54,580 | €55,545 | +€965 | +1.8% |
| Income taxes | 67/77 | €13,711 | - | -€13,711 | |
| Profit (loss) for the period | 9904 | €40,870 | €55,545 | +€14,676 | +35.9% |
| Profit (loss) for the period to be appropriated | 9905 | €40,870 | €55,545 | +€14,676 | +35.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.