B.A. 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.
B.A. IMMO
Largest movements
- Cash +€14,812
up €14,812 (+771.9%), from €1,919 to €16,731
mainly Other debts (+€13,226) and Trade debts (+€7,302)
- Tangible fixed assets -€6,998
down €6,998 (-15.1%), from €46,253 to €39,255
of which Land and buildings: -€4,672
- Receivables within one year -€3,600
down €3,600 (-36.5%), from €9,863 to €6,263
of which Other amounts receivable: -€7,230
- Other debts +€13,226
up €13,226 (+469.3%), from €2,818 to €16,044
- Debts after one year -€12,737
down €12,737 (-39.0%), from €32,623 to €19,885
of which Financial debts: -€12,737
- Trade debts +€7,302
up €7,302 (+426.7%), from €1,711 to €9,013
- Profit (loss) carried forward -€5,423
down €5,423 (-176.7%), from -€3,069 to -€8,492
- Tax, wage and social debts +€1,065
up €1,065 (+436.2%), from €244 to €1,309
of which Remuneration and social security: +€742
- Gross operating margin -€8,573
down €8,573 (-62.9%), from €13,633 to €5,060
- Depreciation -€2,635
down €2,635 (-27.4%), from €9,632 to €6,998
- Financial charges -€495
down €495 (-15.2%), from €3,265 to €2,770
- Other operating charges +€182
up €182 (+34.1%), from €534 to €716
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €58,525 | €62,740 | +€4,214 | +7.2% |
| Fixed assets | 21/28 | €46,743 | €39,745 | -€6,998 | -15.0% |
| Tangible fixed assets | 22/27 | €46,253 | €39,255 | -€6,998 | -15.1% |
| Land and buildings | 22 | €33,527 | €28,855 | -€4,672 | -13.9% |
| Plant, machinery and equipment | 23 | €1,526 | €0 | -€1,526 | -100.0% |
| Assets under construction and advance payments | 27 | €11,200 | €10,400 | -€800 | -7.1% |
| Financial fixed assets | 28 | €490 | €490 | = | 0.0% |
| Current assets | 29/58 | €11,782 | €22,994 | +€11,212 | +95.2% |
| Amounts receivable within one year | 40/41 | €9,863 | €6,263 | -€3,600 | -36.5% |
| Trade receivables | 40 | €2,590 | €6,220 | +€3,630 | +140.1% |
| Other amounts receivable | 41 | €7,273 | €43 | -€7,230 | -99.4% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €1,919 | €16,731 | +€14,812 | +771.9% |
| Total equity and liabilities | 10/49 | €58,525 | €62,740 | +€4,214 | +7.2% |
| Equity | 10/15 | €8,131 | €2,708 | -€5,423 | -66.7% |
| Contributions | 10/11 | €11,200 | €11,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,069 | -€8,492 | -€5,423 | -176.7% |
| Amounts payable | 17/49 | €50,395 | €60,032 | +€9,637 | +19.1% |
| Amounts payable after more than one year | 17 | €32,623 | €19,885 | -€12,737 | -39.0% |
| Financial debts | 170/4 | €32,080 | €19,343 | -€12,737 | -39.7% |
| Other amounts payable | 178/9 | €543 | €543 | = | 0.0% |
| Amounts payable within one year | 42/48 | €17,772 | €40,147 | +€22,374 | +125.9% |
| Current portion of amounts payable after more than one year | 42 | €12,999 | €13,766 | +€767 | +5.9% |
| Financial debts | 43 | - | €14 | +€14 | |
| Credit institutions | 430/8 | - | €14 | +€14 | |
| Trade debts | 44 | €1,711 | €9,013 | +€7,302 | +426.7% |
| Suppliers | 440/4 | €1,711 | €9,013 | +€7,302 | +426.7% |
| Taxes, remuneration and social security | 45 | €244 | €1,309 | +€1,065 | +436.2% |
| Taxes | 450/3 | €244 | €567 | +€323 | +132.3% |
| Remuneration and social security | 454/9 | - | €742 | +€742 | |
| Other amounts payable | 47/48 | €2,818 | €16,044 | +€13,226 | +469.3% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,632 | €6,998 | -€2,635 | -27.4% |
| Other operating charges | 640/8 | €534 | €716 | +€182 | +34.1% |
| Gross operating margin | 9900 | €13,633 | €5,060 | -€8,573 | -62.9% |
| Operating profit (loss) | 9901 | €3,466 | -€2,654 | -€6,120 | |
| Financial income | 75/76B | €2 | €1 | -€0 | -1.3% |
| Recurring financial income | 75 | €2 | €1 | -€0 | -1.3% |
| Financial charges | 65/66B | €3,265 | €2,770 | -€495 | -15.2% |
| Recurring financial charges | 65 | €3,265 | €2,770 | -€495 | -15.2% |
| Profit (loss) for the period before taxes | 9903 | €203 | -€5,422 | -€5,625 | |
| Income taxes | 67/77 | €0 | €0 | +€0 | +21.6% |
| Profit (loss) for the period | 9904 | €203 | -€5,423 | -€5,625 | |
| Profit (loss) for the period to be appropriated | 9905 | €203 | -€5,423 | -€5,625 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.