IMMOTY: 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.
IMMOTY
Largest movements
- Tangible fixed assets -€14,194
down €14,194 (-8.2%), from €173,160 to €158,966
of which Land and buildings: -€7,236
- Cash -€9,151
down €9,151 (-64.4%), from €14,217 to €5,066
mainly Debts after one year (-€15,341) and Tax, wage and social debts (-€8,680)
- Debts after one year -€15,341
down €15,341 (-15.7%), from €97,674 to €82,333
- Reserves +€9,283
up €9,283 (+21.4%), from €43,312 to €52,595
- Tax, wage and social debts -€8,680
down €8,680 (-75.5%), from €11,500 to €2,820
of which Remuneration and social security: -€11,300
- Other debts -€7,653
down €7,653 (-79.3%), from €9,653 to €2,000
- Financial charges -€5,617
down €5,617 (-56.2%), from €9,987 to €4,370
- Taxes +€3,703
up €3,703 (+181%), from €2,046 to €5,749
- Gross operating margin +€1,434
up €1,434 (+4.3%), from €33,300 to €34,734
- Purchases and services -€1,434
down €1,434 (-9.8%), from €14,580 to €13,146
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 | €189,143 | €165,655 | -€23,488 | -12.4% |
| Fixed assets | 21/28 | €173,160 | €158,966 | -€14,194 | -8.2% |
| Tangible fixed assets | 22/27 | €173,160 | €158,966 | -€14,194 | -8.2% |
| Land and buildings | 22 | €166,202 | €158,966 | -€7,236 | -4.4% |
| Other tangible fixed assets | 26 | €6,958 | - | -€6,958 | |
| Current assets | 29/58 | €15,983 | €6,689 | -€9,294 | -58.1% |
| Amounts receivable within one year | 40/41 | €154 | - | -€154 | |
| Other amounts receivable | 41 | €154 | - | -€154 | |
| Cash at bank and in hand | 54/58 | €14,217 | €5,066 | -€9,151 | -64.4% |
| Deferred charges and accrued income | 490/1 | €1,612 | €1,623 | +€11 | +0.7% |
| Total equity and liabilities | 10/49 | €189,143 | €165,655 | -€23,488 | -12.4% |
| Equity | 10/15 | €49,512 | €58,795 | +€9,283 | +18.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €43,312 | €52,595 | +€9,283 | +21.4% |
| Distributable reserves | 133 | €43,312 | €52,595 | +€9,283 | +21.4% |
| Amounts payable | 17/49 | €139,631 | €106,860 | -€32,771 | -23.5% |
| Amounts payable after more than one year | 17 | €97,674 | €82,333 | -€15,341 | -15.7% |
| Financial debts | 170/4 | €97,674 | €82,333 | -€15,341 | -15.7% |
| Amounts payable within one year | 42/48 | €38,573 | €21,527 | -€17,046 | -44.2% |
| Current portion of amounts payable after more than one year | 42 | €17,420 | €16,707 | -€713 | -4.1% |
| Taxes, remuneration and social security | 45 | €11,500 | €2,820 | -€8,680 | -75.5% |
| Taxes | 450/3 | €200 | €2,820 | +€2,620 | +1,310% |
| Remuneration and social security | 454/9 | €11,300 | - | -€11,300 | |
| Other amounts payable | 47/48 | €9,653 | €2,000 | -€7,653 | -79.3% |
| Accrued charges and deferred income | 492/3 | €3,384 | €3,000 | -€384 | -11.3% |
| Turnover | 70 | €47,880 | €47,880 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €14,580 | €13,146 | -€1,434 | -9.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,194 | €14,194 | = | 0.0% |
| Other operating charges | 640/8 | €1,104 | €1,138 | +€34 | +3.1% |
| Gross operating margin | 9900 | €33,300 | €34,734 | +€1,434 | +4.3% |
| Operating profit (loss) | 9901 | €18,002 | €19,402 | +€1,400 | +7.8% |
| Financial charges | 65/66B | €9,987 | €4,370 | -€5,617 | -56.2% |
| Recurring financial charges | 65 | €9,987 | €4,370 | -€5,617 | -56.2% |
| Profit (loss) for the period before taxes | 9903 | €8,015 | €15,032 | +€7,017 | +87.5% |
| Income taxes | 67/77 | €2,046 | €5,749 | +€3,703 | +181% |
| Profit (loss) for the period | 9904 | €5,969 | €9,283 | +€3,314 | +55.5% |
| Profit (loss) for the period to be appropriated | 9905 | €5,969 | €9,283 | +€3,314 | +55.5% |
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 13 October 2026 via checked.be.