IMPS IMMO: 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.
IMPS IMMO
Largest movements
- Tangible fixed assets +€26,709
up €26,709 (+5.1%), from €526,178 to €552,887
- Reserves +€100,000
up €100,000 (+9.0%), from €1.1m to €1.2m
of which Distributable reserves: +€100,000
- Profit (loss) carried forward -€56,263
down €56,263 (-70.2%), from €80,186 to €23,923
- Depreciation +€8,556
up €8,556 (+25.6%), from €33,365 to €41,922
- Gross operating margin +€3,410
up €3,410 (+3.0%), from €114,467 to €117,877
- Taxes -€1,366
down €1,366 (-8.6%), from €15,945 to €14,579
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 | €1,383,747 | €1,407,326 | +€23,579 | +1.7% |
| Fixed assets | 21/28 | €1,297,343 | €1,324,053 | +€26,709 | +2.1% |
| Tangible fixed assets | 22/27 | €526,178 | €552,887 | +€26,709 | +5.1% |
| Land and buildings | 22 | €526,178 | €552,887 | +€26,709 | +5.1% |
| Financial fixed assets | 28 | €771,166 | €771,166 | = | 0.0% |
| Current assets | 29/58 | €86,404 | €83,273 | -€3,131 | -3.6% |
| Amounts receivable within one year | 40/41 | €3,884 | €10,459 | +€6,575 | +169.3% |
| Other amounts receivable | 41 | €3,884 | €10,459 | +€6,575 | +169.3% |
| Cash at bank and in hand | 54/58 | €80,287 | €72,814 | -€7,472 | -9.3% |
| Deferred charges and accrued income | 490/1 | €2,233 | - | -€2,233 | |
| Total equity and liabilities | 10/49 | €1,383,747 | €1,407,326 | +€23,579 | +1.7% |
| Equity | 10/15 | €1,362,384 | €1,406,121 | +€43,737 | +3.2% |
| Contributions | 10/11 | €165,634 | €165,634 | = | 0.0% |
| Capital | 10 | €165,634 | €165,634 | = | 0.0% |
| Issued capital | 100 | €165,634 | €165,634 | = | 0.0% |
| Reserves | 13 | €1,116,563 | €1,216,563 | +€100,000 | +9.0% |
| Non-distributable reserves | 130/1 | €16,563 | €16,563 | = | 0.0% |
| Legal reserve | 130 | €16,563 | €16,563 | = | 0.0% |
| Distributable reserves | 133 | €1,100,000 | €1,200,000 | +€100,000 | +9.1% |
| Profit (loss) carried forward | 14 | €80,186 | €23,923 | -€56,263 | -70.2% |
| Amounts payable | 17/49 | €21,363 | €1,205 | -€20,158 | -94.4% |
| Amounts payable within one year | 42/48 | €21,363 | €1,205 | -€20,158 | -94.4% |
| Financial debts | 43 | €74 | €76 | +€1 | +1.6% |
| Credit institutions | 430/8 | €74 | €76 | +€1 | +1.6% |
| Trade debts | 44 | €9,001 | €1,129 | -€7,872 | -87.5% |
| Suppliers | 440/4 | €9,001 | €1,129 | -€7,872 | -87.5% |
| Taxes, remuneration and social security | 45 | €12,288 | - | -€12,288 | |
| Taxes | 450/3 | €12,288 | - | -€12,288 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,365 | €41,922 | +€8,556 | +25.6% |
| Other operating charges | 640/8 | €16,829 | €17,123 | +€294 | +1.7% |
| Gross operating margin | 9900 | €114,467 | €117,877 | +€3,410 | +3.0% |
| Operating profit (loss) | 9901 | €64,272 | €58,832 | -€5,440 | -8.5% |
| Financial charges | 65/66B | €492 | €517 | +€25 | +5.0% |
| Recurring financial charges | 65 | €492 | €517 | +€25 | +5.0% |
| Profit (loss) for the period before taxes | 9903 | €63,781 | €58,316 | -€5,465 | -8.6% |
| Income taxes | 67/77 | €15,945 | €14,579 | -€1,366 | -8.6% |
| Profit (loss) for the period | 9904 | €47,835 | €43,737 | -€4,099 | -8.6% |
| Profit (loss) for the period to be appropriated | 9905 | €47,835 | €43,737 | -€4,099 | -8.6% |
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.