IMMOSU: 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.
IMMOSU
Largest movements
- Tangible fixed assets -€90,593
down €90,593 (-4.5%), from €2.0m to €1.9m
- Debts after one year -€78,622
down €78,622 (-16.8%), from €469,275 to €390,653
of which Financial debts: -€78,622
- Other debts -€50,000
down €50,000 (-3.7%), from €1.4m to €1.3m
- Financial charges -€9,087
down €9,087 (-23.4%), from €38,853 to €29,766
- Gross operating margin +€6,176
up €6,176 (+4.3%), from €142,976 to €149,152
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 | €2,057,348 | €1,954,276 | -€103,073 | -5.0% |
| Fixed assets | 21/28 | €1,996,918 | €1,906,324 | -€90,593 | -4.5% |
| Tangible fixed assets | 22/27 | €1,996,918 | €1,906,324 | -€90,593 | -4.5% |
| Land and buildings | 22 | €1,996,918 | €1,906,324 | -€90,593 | -4.5% |
| Current assets | 29/58 | €60,431 | €47,951 | -€12,479 | -20.7% |
| Amounts receivable within one year | 40/41 | €348 | - | -€348 | |
| Other amounts receivable | 41 | €348 | - | -€348 | |
| Cash at bank and in hand | 54/58 | €60,083 | €45,104 | -€14,979 | -24.9% |
| Deferred charges and accrued income | 490/1 | €0 | €2,847 | +€2,847 | |
| Total equity and liabilities | 10/49 | €2,057,348 | €1,954,276 | -€103,073 | -5.0% |
| Equity | 10/15 | €144,844 | €161,899 | +€17,055 | +11.8% |
| Contributions | 10/11 | €1,005,000 | €1,005,000 | = | 0.0% |
| Capital | 10 | €1,005,000 | €1,005,000 | = | 0.0% |
| Issued capital | 100 | €1,005,000 | €1,005,000 | = | 0.0% |
| Outside capital | 11 | €0 | - | = | |
| Other | 1109/19 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€860,156 | -€843,101 | +€17,055 | +2.0% |
| Amounts payable | 17/49 | €1,912,505 | €1,792,377 | -€120,128 | -6.3% |
| Amounts payable after more than one year | 17 | €469,275 | €390,653 | -€78,622 | -16.8% |
| Financial debts | 170/4 | €466,530 | €387,908 | -€78,622 | -16.9% |
| Other amounts payable | 178/9 | €2,745 | €2,745 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,441,733 | €1,396,073 | -€45,659 | -3.2% |
| Current portion of amounts payable after more than one year | 42 | €74,705 | €78,622 | +€3,917 | +5.2% |
| Trade debts | 44 | - | €424 | +€424 | |
| Suppliers | 440/4 | - | €424 | +€424 | |
| Other amounts payable | 47/48 | €1,367,027 | €1,317,027 | -€50,000 | -3.7% |
| Accrued charges and deferred income | 492/3 | €1,497 | €5,650 | +€4,154 | +277.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €90,593 | €90,593 | = | 0.0% |
| Other operating charges | 640/8 | €11,396 | €11,737 | +€341 | +3.0% |
| Gross operating margin | 9900 | €142,976 | €149,152 | +€6,176 | +4.3% |
| Operating profit (loss) | 9901 | €40,987 | €46,821 | +€5,835 | +14.2% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €38,853 | €29,766 | -€9,087 | -23.4% |
| Recurring financial charges | 65 | €38,853 | €29,766 | -€9,087 | -23.4% |
| Profit (loss) for the period before taxes | 9903 | €2,134 | €17,055 | +€14,921 | +699.2% |
| Profit (loss) for the period | 9904 | €2,134 | €17,055 | +€14,921 | +699.2% |
| Profit (loss) for the period to be appropriated | 9905 | €2,134 | €17,055 | +€14,921 | +699.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.