IMMOSIS: 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.
IMMOSIS
Largest movements
- Tangible fixed assets -€1,063
down €1,063 (-5.8%), from €18,424 to €17,361
of which Furniture and vehicles: -€1,063
- Other debts -€3,000
down €3,000 (-9.0%), from €33,395 to €30,395
- Profit (loss) carried forward +€1,784
up €1,784 (+2.4%), from -€72,959 to -€71,175
- Accrued charges and deferred income +€527
up €527 (+4.0%), from €13,302 to €13,829
- Gross operating margin +€1,344
up €1,344 (+32.3%), from €4,159 to €5,503
- Financial charges +€529
up €529 (+1409.9%), from €38 to €566
- Other operating charges +€68
up €68 (+3.1%), from €2,172 to €2,241
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 | €47,733 | €47,043 | -€689 | -1.4% |
| Fixed assets | 21/28 | €18,787 | €17,724 | -€1,063 | -5.7% |
| Tangible fixed assets | 22/27 | €18,424 | €17,361 | -€1,063 | -5.8% |
| Land and buildings | 22 | €16,281 | €16,281 | = | 0.0% |
| Furniture and vehicles | 24 | €2,143 | €1,080 | -€1,063 | -49.6% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €28,945 | €29,319 | +€374 | +1.3% |
| Amounts receivable within one year | 40/41 | €45 | €90 | +€45 | +100.2% |
| Other amounts receivable | 41 | €45 | €90 | +€45 | +100.2% |
| Cash at bank and in hand | 54/58 | €28,740 | €29,062 | +€322 | +1.1% |
| Deferred charges and accrued income | 490/1 | €160 | €167 | +€7 | +4.3% |
| Total equity and liabilities | 10/49 | €47,733 | €47,043 | -€689 | -1.4% |
| Equity | 10/15 | €651 | €2,435 | +€1,784 | +273.8% |
| 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 | €11,610 | €11,610 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,502 | €2,502 | = | 0.0% |
| Legal reserve | 130 | €2,502 | €2,502 | = | 0.0% |
| Distributable reserves | 133 | €9,108 | €9,108 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€72,959 | -€71,175 | +€1,784 | +2.4% |
| Amounts payable | 17/49 | €47,081 | €44,608 | -€2,473 | -5.3% |
| Amounts payable within one year | 42/48 | €33,779 | €30,779 | -€3,000 | -8.9% |
| Trade debts | 44 | €384 | €384 | = | 0.0% |
| Suppliers | 440/4 | €384 | €384 | = | 0.0% |
| Other amounts payable | 47/48 | €33,395 | €30,395 | -€3,000 | -9.0% |
| Accrued charges and deferred income | 492/3 | €13,302 | €13,829 | +€527 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,063 | €1,063 | = | 0.0% |
| Other operating charges | 640/8 | €2,172 | €2,241 | +€68 | +3.1% |
| Gross operating margin | 9900 | €4,159 | €5,503 | +€1,344 | +32.3% |
| Operating profit (loss) | 9901 | €924 | €2,200 | +€1,276 | +138.1% |
| Financial income | 75/76B | €150 | €150 | +€0 | +0.2% |
| Recurring financial income | 75 | €150 | €150 | +€0 | +0.2% |
| Financial charges | 65/66B | €38 | €566 | +€529 | +1409.9% |
| Recurring financial charges | 65 | €38 | €566 | +€529 | +1409.9% |
| Profit (loss) for the period before taxes | 9903 | €1,036 | €1,784 | +€748 | +72.1% |
| Income taxes | 67/77 | €1 | - | -€1 | |
| Profit (loss) for the period | 9904 | €1,035 | €1,784 | +€749 | +72.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,035 | €1,784 | +€749 | +72.3% |
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 9 October 2026 via checked.be.