PARSE IMMOGEST: 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.
PARSE IMMOGEST
Largest movements
- Cash -€30,487
down €30,487 (-34.6%), from €87,987 to €57,500
mainly Debts after one year (-€39,746) and Contributions, distributions and other (-€37,650)
- Deferred charges and accrued income +€14,233
up €14,233 (+660%), from €2,157 to €16,391
- Tangible fixed assets -€14,186
down €14,186 (-4.6%), from €307,494 to €293,308
of which Land and buildings: -€31,164
- Receivables within one year -€6,216
down €6,216 (-15.2%), from €40,912 to €34,696
of which Trade receivables: -€5,329
- Debts after one year -€39,746
down €39,746 (-44.0%), from €90,429 to €50,683
- Reserves +€12,000
up €12,000 (+7.3%), from €163,765 to €175,765
of which Distributable reserves: +€12,000
- Current portion of long-term debt -€7,485
down €7,485 (-14.8%), from €50,615 to €43,130
- Gross operating margin -€18,239
down €18,239 (-12.7%), from €143,872 to €125,633
- Taxes -€7,242
down €7,242 (-27.9%), from €25,967 to €18,725
- Depreciation +€1,987
up €1,987 (+4.4%), from €45,144 to €47,132
- Financial charges -€1,809
down €1,809 (-26.4%), from €6,848 to €5,039
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 | €438,665 | €402,008 | -€36,657 | -8.4% |
| Fixed assets | 21/28 | €307,609 | €293,422 | -€14,186 | -4.6% |
| Tangible fixed assets | 22/27 | €307,494 | €293,308 | -€14,186 | -4.6% |
| Land and buildings | 22 | €274,213 | €243,049 | -€31,164 | -11.4% |
| Furniture and vehicles | 24 | €6,178 | €26,817 | +€20,639 | +334% |
| Other tangible fixed assets | 26 | €27,104 | €23,442 | -€3,661 | -13.5% |
| Financial fixed assets | 28 | €114 | €114 | = | 0.0% |
| Current assets | 29/58 | €131,057 | €108,586 | -€22,470 | -17.1% |
| Amounts receivable within one year | 40/41 | €40,912 | €34,696 | -€6,216 | -15.2% |
| Trade receivables | 40 | €29,159 | €23,829 | -€5,329 | -18.3% |
| Other amounts receivable | 41 | €11,753 | €10,866 | -€887 | -7.5% |
| Cash at bank and in hand | 54/58 | €87,987 | €57,500 | -€30,487 | -34.6% |
| Deferred charges and accrued income | 490/1 | €2,157 | €16,391 | +€14,233 | +660% |
| Total equity and liabilities | 10/49 | €438,665 | €402,008 | -€36,657 | -8.4% |
| Equity | 10/15 | €238,122 | €249,128 | +€11,005 | +4.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €163,765 | €175,765 | +€12,000 | +7.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,705 | €2,705 | = | 0.0% |
| Distributable reserves | 133 | €159,200 | €171,200 | +€12,000 | +7.5% |
| Profit (loss) carried forward | 14 | €68,158 | €67,163 | -€995 | -1.5% |
| Amounts payable | 17/49 | €200,543 | €152,881 | -€47,662 | -23.8% |
| Amounts payable after more than one year | 17 | €90,429 | €50,683 | -€39,746 | -44.0% |
| Financial debts | 170/4 | €90,429 | €50,683 | -€39,746 | -44.0% |
| Amounts payable within one year | 42/48 | €108,767 | €99,798 | -€8,970 | -8.2% |
| Current portion of amounts payable after more than one year | 42 | €50,615 | €43,130 | -€7,485 | -14.8% |
| Trade debts | 44 | €5,727 | €4,745 | -€982 | -17.1% |
| Suppliers | 440/4 | €5,727 | €4,745 | -€982 | -17.1% |
| Taxes, remuneration and social security | 45 | €13,702 | €16,203 | +€2,502 | +18.3% |
| Taxes | 450/3 | €10,502 | €13,203 | +€2,702 | +25.7% |
| Remuneration and social security | 454/9 | €3,200 | €3,000 | -€200 | -6.3% |
| Other amounts payable | 47/48 | €38,724 | €35,720 | -€3,004 | -7.8% |
| Accrued charges and deferred income | 492/3 | €1,347 | €2,400 | +€1,054 | +78.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,144 | €47,132 | +€1,987 | +4.4% |
| Other operating charges | 640/8 | €5,578 | €6,381 | +€804 | +14.4% |
| Gross operating margin | 9900 | €143,872 | €125,633 | -€18,239 | -12.7% |
| Operating profit (loss) | 9901 | €93,150 | €72,120 | -€21,031 | -22.6% |
| Financial income | 75/76B | €90 | €300 | +€210 | +234% |
| Recurring financial income | 75 | €90 | €300 | +€210 | +234% |
| Financial charges | 65/66B | €6,848 | €5,039 | -€1,809 | -26.4% |
| Recurring financial charges | 65 | €6,848 | €5,039 | -€1,809 | -26.4% |
| Profit (loss) for the period before taxes | 9903 | €86,392 | €67,381 | -€19,011 | -22.0% |
| Income taxes | 67/77 | €25,967 | €18,725 | -€7,242 | -27.9% |
| Profit (loss) for the period | 9904 | €60,425 | €48,655 | -€11,770 | -19.5% |
| Profit (loss) for the period to be appropriated | 9905 | €60,425 | €48,655 | -€11,770 | -19.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.