IMMOSOC: 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.
IMMOSOC
Largest movements
- Receivables after one year -€28,150
down €28,150 (-100.0%), from €28,150 to €0
- Tangible fixed assets -€8,783
down €8,783 (-4.5%), from €195,862 to €187,079
- Receivables within one year -€2,704
down €2,704 (-29.4%), from €9,204 to €6,500
- Contributions -€123,507
down €123,507 (-52.3%), from €236,100 to €112,594
- Profit (loss) carried forward +€123,466
up €123,466 (+69.6%), from -€177,327 to -€53,860
- Trade debts -€34,766
down €34,766 (-45.4%), from €76,530 to €41,764
- Debts after one year -€7,751
down €7,751 (-7.6%), from €101,857 to €94,106
- Financial income -€9,946
no longer reported in 2025 (was €9,946)
- Gross operating margin +€6,351
up €6,351 (+78.0%), from €8,144 to €14,495
- Taxes +€1,918
new in 2025: €1,918
- Financial charges -€412
down €412 (-9.7%), from €4,233 to €3,821
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 | €244,648 | €204,319 | -€40,330 | -16.5% |
| Fixed assets | 21/28 | €196,262 | €187,479 | -€8,783 | -4.5% |
| Tangible fixed assets | 22/27 | €195,862 | €187,079 | -€8,783 | -4.5% |
| Land and buildings | 22 | €195,862 | €187,079 | -€8,783 | -4.5% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €48,386 | €16,840 | -€31,546 | -65.2% |
| Amounts receivable after more than one year | 29 | €28,150 | €0 | -€28,150 | -100.0% |
| Other amounts receivable | 291 | €28,150 | €0 | -€28,150 | -100.0% |
| Amounts receivable within one year | 40/41 | €9,204 | €6,500 | -€2,704 | -29.4% |
| Trade receivables | 40 | €9,204 | €6,500 | -€2,704 | -29.4% |
| Cash at bank and in hand | 54/58 | €11,032 | €10,340 | -€692 | -6.3% |
| Total equity and liabilities | 10/49 | €244,648 | €204,319 | -€40,330 | -16.5% |
| Equity | 10/15 | €58,773 | €58,733 | -€40 | -0.1% |
| Contributions | 10/11 | €236,100 | €112,594 | -€123,507 | -52.3% |
| Profit (loss) carried forward | 14 | -€177,327 | -€53,860 | +€123,466 | +69.6% |
| Amounts payable | 17/49 | €185,875 | €145,585 | -€40,290 | -21.7% |
| Amounts payable after more than one year | 17 | €101,857 | €94,106 | -€7,751 | -7.6% |
| Financial debts | 170/4 | €101,857 | €94,106 | -€7,751 | -7.6% |
| Amounts payable within one year | 42/48 | €84,018 | €51,479 | -€32,539 | -38.7% |
| Current portion of amounts payable after more than one year | 42 | €7,488 | €7,797 | +€309 | +4.1% |
| Trade debts | 44 | €76,530 | €41,764 | -€34,766 | -45.4% |
| Bills of exchange payable | 441 | €76,530 | €41,764 | -€34,766 | -45.4% |
| Taxes, remuneration and social security | 45 | - | €1,918 | +€1,918 | |
| Taxes | 450/3 | - | €1,918 | +€1,918 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,783 | €8,783 | = | 0.0% |
| Other operating charges | 640/8 | - | €13 | +€13 | |
| Non-recurring operating charges | 66A | €675 | - | -€675 | |
| Gross operating margin | 9900 | €8,144 | €14,495 | +€6,351 | +78.0% |
| Operating profit (loss) | 9901 | -€1,314 | €5,699 | +€7,013 | |
| Financial income | 75/76B | €9,946 | - | -€9,946 | |
| Recurring financial income | 75 | €9,946 | - | -€9,946 | |
| Financial charges | 65/66B | €4,233 | €3,821 | -€412 | -9.7% |
| Recurring financial charges | 65 | €4,233 | €3,821 | -€412 | -9.7% |
| Profit (loss) for the period before taxes | 9903 | €4,399 | €1,878 | -€2,521 | -57.3% |
| Income taxes | 67/77 | - | €1,918 | +€1,918 | |
| Profit (loss) for the period | 9904 | €4,399 | -€40 | -€4,439 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,399 | -€40 | -€4,439 |
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 3 October 2026 via checked.be.