IMMOTIM: what changed
Two financial 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.
IMMOTIM
Largest movements
- Tangible fixed assets -€1,725
down €1,725 (-5.4%), from €32,207 to €30,481
- Deferred charges and accrued income +€883
up €883, from €0 to €883
- Other debts -€4,691
down €4,691 (-37.0%), from €12,669 to €7,978
- Profit (loss) carried forward +€3,046
up €3,046 (+439%), from €694 to €3,741
- Tax, wage and social debts +€492
up €492 (+651%), from €76 to €568
- Gross operating margin +€3,024
up €3,024 (+80.0%), from €3,779 to €6,803
- Taxes +€810
up €810 (+315%), from €258 to €1,068
- Financial charges -€83
down €83 (-37.5%), from €221 to €138
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.
Derived cash bridge
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 | €32,932 | €31,806 | -€1,126 | -3.4% |
| Fixed assets | 21/28 | €32,207 | €30,481 | -€1,725 | -5.4% |
| Tangible fixed assets | 22/27 | €32,207 | €30,481 | -€1,725 | -5.4% |
| Land and buildings | 22 | €32,207 | €30,481 | -€1,725 | -5.4% |
| Current assets | 29/58 | €725 | €1,325 | +€600 | +82.7% |
| Amounts receivable within one year | 40/41 | €242 | €0 | -€242 | -100% |
| Other amounts receivable | 41 | €242 | €0 | -€242 | -100% |
| Cash at bank and in hand | 54/58 | €483 | €442 | -€41 | -8.5% |
| Deferred charges and accrued income | 490/1 | €0 | €883 | +€883 | |
| Total equity and liabilities | 10/49 | €32,932 | €31,806 | -€1,126 | -3.4% |
| Equity | 10/15 | €20,049 | €23,095 | +€3,046 | +15.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €755 | €755 | = | 0.0% |
| Non-distributable reserves | 130/1 | €755 | €755 | = | 0.0% |
| Reserves not available under the articles | 1311 | €755 | €755 | = | 0.0% |
| Profit (loss) carried forward | 14 | €694 | €3,741 | +€3,046 | +439% |
| Amounts payable | 17/49 | €12,883 | €8,711 | -€4,172 | -32.4% |
| Amounts payable within one year | 42/48 | €12,745 | €8,546 | -€4,199 | -32.9% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €76 | €568 | +€492 | +651% |
| Taxes | 450/3 | €76 | €568 | +€492 | +651% |
| Other amounts payable | 47/48 | €12,669 | €7,978 | -€4,691 | -37.0% |
| Accrued charges and deferred income | 492/3 | €138 | €165 | +€27 | +19.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,725 | €1,725 | = | 0.0% |
| Other operating charges | 640/8 | €802 | €825 | +€23 | +2.9% |
| Gross operating margin | 9900 | €3,779 | €6,803 | +€3,024 | +80.0% |
| Operating profit (loss) | 9901 | €1,252 | €4,253 | +€3,001 | +240% |
| Financial charges | 65/66B | €221 | €138 | -€83 | -37.5% |
| Recurring financial charges | 65 | €221 | €138 | -€83 | -37.5% |
| Profit (loss) for the period before taxes | 9903 | €1,030 | €4,114 | +€3,084 | +299% |
| Income taxes | 67/77 | €258 | €1,068 | +€810 | +315% |
| Profit (loss) for the period | 9904 | €773 | €3,046 | +€2,274 | +294% |
| Profit (loss) for the period to be appropriated | 9905 | €773 | €3,046 | +€2,274 | +294% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.