O.S. 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.
O.S. IMMO
Largest movements
- Cash -€48,765
down €48,765 (-77.3%), from €63,125 to €14,360
mainly Tax, wage and social debts (-€42,696) and Deferred charges and accrued income (-€15,600)
- Tax, wage and social debts -€42,696
down €42,696 (-98.7%), from €43,277 to €581
- Financial income -€186,021
down €186,021 (-92.3%), from €201,621 to €15,600
- Financial charges -€927
down €927 (-91.7%), from €1,011 to €84
- Gross operating margin +€392
up €392 (+26.2%), from -€1,498 to -€1,106
- Taxes +€304
up €304 (+9.3%), from €3,277 to €3,581
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 | €2,492,323 | €2,459,158 | -€33,165 | -1.3% |
| Fixed assets | 21/28 | €2,391,465 | €2,391,465 | = | 0.0% |
| Financial fixed assets | 28 | €2,391,465 | €2,391,465 | = | 0.0% |
| Current assets | 29/58 | €100,858 | €67,693 | -€33,165 | -32.9% |
| Cash at bank and in hand | 54/58 | €63,125 | €14,360 | -€48,765 | -77.3% |
| Deferred charges and accrued income | 490/1 | €37,733 | €53,333 | +€15,600 | +41.3% |
| Total equity and liabilities | 10/49 | €2,492,323 | €2,459,158 | -€33,165 | -1.3% |
| Equity | 10/15 | €2,442,056 | €2,452,498 | +€10,442 | +0.4% |
| Contributions | 10/11 | €18,683 | €18,683 | = | 0.0% |
| Reserves | 13 | €2,422,240 | €2,432,240 | +€10,000 | +0.4% |
| Non-distributable reserves | 130/1 | €1,868 | €1,868 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,868 | €1,868 | = | 0.0% |
| Tax-exempt reserves | 132 | €89,668 | €89,668 | = | 0.0% |
| Distributable reserves | 133 | €2,330,704 | €2,340,704 | +€10,000 | +0.4% |
| Profit (loss) carried forward | 14 | €1,133 | €1,575 | +€442 | +39.0% |
| Amounts payable | 17/49 | €50,267 | €6,660 | -€43,607 | -86.8% |
| Amounts payable within one year | 42/48 | €49,277 | €6,638 | -€42,639 | -86.5% |
| Trade debts | 44 | - | €57 | +€57 | |
| Suppliers | 440/4 | - | €57 | +€57 | |
| Taxes, remuneration and social security | 45 | €43,277 | €581 | -€42,696 | -98.7% |
| Taxes | 450/3 | €43,277 | €581 | -€42,696 | -98.7% |
| Other amounts payable | 47/48 | €6,000 | €6,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €990 | €22 | -€968 | -97.8% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | -€1,498 | -€1,106 | +€392 | +26.2% |
| Operating profit (loss) | 9901 | -€1,882 | -€1,493 | +€389 | +20.7% |
| Financial income | 75/76B | €201,621 | €15,600 | -€186,021 | -92.3% |
| Recurring financial income | 75 | €201,621 | €15,600 | -€186,021 | -92.3% |
| Financial charges | 65/66B | €1,011 | €84 | -€927 | -91.7% |
| Recurring financial charges | 65 | €1,011 | €84 | -€927 | -91.7% |
| Profit (loss) for the period before taxes | 9903 | €198,729 | €14,023 | -€184,706 | -92.9% |
| Income taxes | 67/77 | €3,277 | €3,581 | +€304 | +9.3% |
| Profit (loss) for the period | 9904 | €195,452 | €10,442 | -€185,010 | -94.7% |
| Transfer from tax-exempt reserves | 789 | €159,629 | - | -€159,629 | |
| Profit (loss) for the period to be appropriated | 9905 | €355,081 | €10,442 | -€344,639 | -97.1% |
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 7 October 2026 via checked.be.