B&D 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&D IMMO
Largest movements
- Cash -€69,690
down €69,690 (-96.1%), from €72,541 to €2,851
mainly Investment in fixed assets (net) (-€46,200) and Net result for the year (-€46,127)
- Receivables within one year +€27,854
up €27,854 (+4009.2%), from €695 to €28,548
of which Trade receivables: +€28,548
- Profit (loss) carried forward -€46,127
down €46,127 (-58.8%), from -€78,446 to -€124,573
- Debts after one year -€29,987
down €29,987 (-1.3%), from €2.3m to €2.3m
- Gross operating margin -€16,588
down €16,588 (-22.4%), from €74,117 to €57,529
- Depreciation +€3,139
up €3,139 (+4.8%), from €65,538 to €68,677
- Other operating charges +€2,269
up €2,269 (+19.4%), from €11,666 to €13,934
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 | €2,349,680 | €2,285,825 | -€63,855 | -2.7% |
| Fixed assets | 21/28 | €2,271,462 | €2,248,984 | -€22,478 | -1.0% |
| Tangible fixed assets | 22/27 | €2,271,462 | €2,248,984 | -€22,478 | -1.0% |
| Land and buildings | 22 | €2,255,478 | €2,230,977 | -€24,502 | -1.1% |
| Plant, machinery and equipment | 23 | €7,696 | €11,052 | +€3,356 | +43.6% |
| Furniture and vehicles | 24 | €8,288 | €6,955 | -€1,333 | -16.1% |
| Current assets | 29/58 | €78,218 | €36,841 | -€41,377 | -52.9% |
| Amounts receivable within one year | 40/41 | €695 | €28,548 | +€27,854 | +4009.2% |
| Trade receivables | 40 | - | €28,548 | +€28,548 | |
| Other amounts receivable | 41 | €695 | €0 | -€695 | -100.0% |
| Cash at bank and in hand | 54/58 | €72,541 | €2,851 | -€69,690 | -96.1% |
| Deferred charges and accrued income | 490/1 | €4,982 | €5,441 | +€459 | +9.2% |
| Total equity and liabilities | 10/49 | €2,349,680 | €2,285,825 | -€63,855 | -2.7% |
| Equity | 10/15 | -€68,446 | -€114,573 | -€46,127 | -67.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€78,446 | -€124,573 | -€46,127 | -58.8% |
| Amounts payable | 17/49 | €2,418,126 | €2,400,398 | -€17,729 | -0.7% |
| Amounts payable after more than one year | 17 | €2,335,908 | €2,305,921 | -€29,987 | -1.3% |
| Financial debts | 170/4 | €2,335,908 | €2,305,921 | -€29,987 | -1.3% |
| Amounts payable within one year | 42/48 | €76,532 | €88,688 | +€12,157 | +15.9% |
| Current portion of amounts payable after more than one year | 42 | €29,418 | €29,987 | +€569 | +1.9% |
| Trade debts | 44 | €1,182 | €243 | -€938 | -79.4% |
| Suppliers | 440/4 | €1,182 | €243 | -€938 | -79.4% |
| Taxes, remuneration and social security | 45 | €1,110 | €3,636 | +€2,526 | +227.5% |
| Taxes | 450/3 | €1,110 | €3,636 | +€2,526 | +227.5% |
| Other amounts payable | 47/48 | €44,821 | €54,821 | +€10,000 | +22.3% |
| Accrued charges and deferred income | 492/3 | €5,686 | €5,788 | +€102 | +1.8% |
| Non-recurring operating income | 76A | - | €7,768 | +€7,768 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,538 | €68,677 | +€3,139 | +4.8% |
| Other operating charges | 640/8 | €11,666 | €13,934 | +€2,269 | +19.4% |
| Non-recurring operating charges | 66A | - | €10,000 | +€10,000 | |
| Gross operating margin | 9900 | €74,117 | €57,529 | -€16,588 | -22.4% |
| Operating profit (loss) | 9901 | -€3,086 | -€35,082 | -€31,996 | -1036.6% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €11,486 | €10,977 | -€509 | -4.4% |
| Recurring financial charges | 65 | €11,486 | €10,977 | -€509 | -4.4% |
| Profit (loss) for the period before taxes | 9903 | -€14,572 | -€46,059 | -€31,488 | -216.1% |
| Income taxes | 67/77 | €52 | €67 | +€15 | +28.7% |
| Profit (loss) for the period | 9904 | -€14,624 | -€46,127 | -€31,503 | -215.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,624 | -€46,127 | -€31,503 | -215.4% |
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 1 October 2026 via checked.be.