Tiers Immo: 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.
Tiers Immo
Largest movements
- Cash -€3,073
down €3,073 (-62.3%), from €4,936 to €1,863
mainly Net result for the year (-€5,207) and Current portion of long-term debt (-€4,728)
- Tangible fixed assets -€2,163
down €2,163 (-3.2%), from €66,990 to €64,828
- Profit (loss) carried forward -€5,207
down €5,207 (-7.7%), from -€67,256 to -€72,463
- Current portion of long-term debt -€4,728
no longer reported in 2025 (was €4,728)
- Other debts +€4,700
up €4,700 (+6.1%), from €77,449 to €82,149
- Other operating charges +€717
up €717 (+185%), from €387 to €1,105
- Financial charges -€124
down €124 (-7.8%), from €1,583 to €1,459
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 | €71,926 | €66,691 | -€5,235 | -7.3% |
| Fixed assets | 21/28 | €66,990 | €64,828 | -€2,163 | -3.2% |
| Tangible fixed assets | 22/27 | €66,990 | €64,828 | -€2,163 | -3.2% |
| Land and buildings | 22 | €66,990 | €64,828 | -€2,163 | -3.2% |
| Current assets | 29/58 | €4,936 | €1,863 | -€3,073 | -62.3% |
| Cash at bank and in hand | 54/58 | €4,936 | €1,863 | -€3,073 | -62.3% |
| Total equity and liabilities | 10/49 | €71,926 | €66,691 | -€5,235 | -7.3% |
| Equity | 10/15 | -€65,756 | -€70,963 | -€5,207 | -7.9% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€67,256 | -€72,463 | -€5,207 | -7.7% |
| Amounts payable | 17/49 | €137,682 | €137,654 | -€28 | 0.0% |
| Amounts payable after more than one year | 17 | €55,504 | €55,504 | = | 0.0% |
| Financial debts | 170/4 | €55,504 | €55,504 | = | 0.0% |
| Amounts payable within one year | 42/48 | €82,178 | €82,149 | -€28 | 0.0% |
| Current portion of amounts payable after more than one year | 42 | €4,728 | - | -€4,728 | |
| Other amounts payable | 47/48 | €77,449 | €82,149 | +€4,700 | +6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,163 | €2,163 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €1,105 | +€717 | +185% |
| Gross operating margin | 9900 | -€480 | -€480 | -€1 | -0.1% |
| Operating profit (loss) | 9901 | -€3,030 | -€3,748 | -€718 | -23.7% |
| Financial charges | 65/66B | €1,583 | €1,459 | -€124 | -7.8% |
| Recurring financial charges | 65 | €1,583 | €1,459 | -€124 | -7.8% |
| Profit (loss) for the period before taxes | 9903 | -€4,613 | -€5,207 | -€594 | -12.9% |
| Profit (loss) for the period | 9904 | -€4,613 | -€5,207 | -€594 | -12.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,613 | -€5,207 | -€594 | -12.9% |
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.