B.H. 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.H. IMMO
Largest movements
- Tangible fixed assets -€146,358
no longer reported in 2025 (was €146,358)
of which Land and buildings: -€143,282
- Deferred charges and accrued income -€1,943
no longer reported in 2025 (was €1,943)
- Other debts -€116,733
down €116,733 (-37.4%), from €312,460 to €195,727
- Current portion of long-term debt -€38,235
no longer reported in 2025 (was €38,235)
- Profit (loss) carried forward +€6,357
up €6,357 (+2.9%), from -€220,651 to -€214,294
- Gross operating margin +€146,235
up €146,235 (+1132.9%), from €12,908 to €159,143
- Depreciation -€23,213
no longer reported in 2025 (was €23,213)
- Financial charges -€2,566
down €2,566 (-71.8%), from €3,574 to €1,008
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 | €151,191 | €2,292 | -€148,898 | -98.5% |
| Fixed assets | 21/28 | €146,358 | - | -€146,358 | |
| Tangible fixed assets | 22/27 | €146,358 | - | -€146,358 | |
| Land and buildings | 22 | €143,282 | - | -€143,282 | |
| Plant, machinery and equipment | 23 | €3,076 | - | -€3,076 | |
| Current assets | 29/58 | €4,832 | €2,292 | -€2,540 | -52.6% |
| Cash at bank and in hand | 54/58 | €2,889 | €2,292 | -€597 | -20.7% |
| Deferred charges and accrued income | 490/1 | €1,943 | - | -€1,943 | |
| Total equity and liabilities | 10/49 | €151,191 | €2,292 | -€148,898 | -98.5% |
| Equity | 10/15 | -€200,191 | -€193,834 | +€6,357 | +3.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€220,651 | -€214,294 | +€6,357 | +2.9% |
| Amounts payable | 17/49 | €351,381 | €196,127 | -€155,255 | -44.2% |
| Amounts payable after more than one year | 17 | €300 | - | -€300 | |
| Other amounts payable | 178/9 | €300 | - | -€300 | |
| Amounts payable within one year | 42/48 | €350,694 | €195,727 | -€154,967 | -44.2% |
| Current portion of amounts payable after more than one year | 42 | €38,235 | - | -€38,235 | |
| Other amounts payable | 47/48 | €312,460 | €195,727 | -€116,733 | -37.4% |
| Accrued charges and deferred income | 492/3 | €387 | €400 | +€12 | +3.2% |
| Non-recurring operating income | 76A | - | €146,358 | +€146,358 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,213 | - | -€23,213 | |
| Other operating charges | 640/8 | €5,211 | €5,420 | +€209 | +4.0% |
| Non-recurring operating charges | 66A | - | €146,358 | +€146,358 | |
| Gross operating margin | 9900 | €12,908 | €159,143 | +€146,235 | +1132.9% |
| Operating profit (loss) | 9901 | -€15,517 | €7,364 | +€22,881 | |
| Financial charges | 65/66B | €3,574 | €1,008 | -€2,566 | -71.8% |
| Recurring financial charges | 65 | €3,574 | €1,008 | -€2,566 | -71.8% |
| Profit (loss) for the period before taxes | 9903 | -€19,090 | €6,357 | +€25,447 | |
| Profit (loss) for the period | 9904 | -€19,090 | €6,357 | +€25,447 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,090 | €6,357 | +€25,447 |
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 4 October 2026 via checked.be.