B.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.Immo
Largest movements
- Receivables within one year +€99,160
up €99,160 (+7845.3%), from €1,264 to €100,424
of which Other amounts receivable: +€90,210
- Tangible fixed assets +€8,810
up €8,810 (+7.6%), from €116,244 to €125,054
- Cash -€3,558
down €3,558 (-63.1%), from €5,638 to €2,079
mainly Receivables within one year (-€99,160) and Investment in fixed assets (net) (-€12,643)
- Deferred charges and accrued income -€2,587
down €2,587 (-32.7%), from €7,918 to €5,332
- Accrued charges and deferred income +€49,214
new in 2023: €49,214
- Profit (loss) carried forward +€30,068
up €30,068, from -€11,802 to €18,266
- Tax, wage and social debts +€21,624
up €21,624 (+1465.3%), from €1,476 to €23,100
of which Taxes: +€20,968
- Trade debts +€2,744
up €2,744 (+46.7%), from €5,873 to €8,617
- Debts after one year -€2,588
down €2,588 (-3.5%), from €74,407 to €71,819
of which Other amounts payable: -€9,555
- Gross operating margin +€45,868
up €45,868 (+373.7%), from €12,274 to €58,143
- Taxes +€9,239
new in 2023: €9,239
- Staff costs -€936
down €936 (-7.4%), from €12,586 to €11,650
- Financial charges +€930
up €930 (+51.1%), from €1,822 to €2,753
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €131,064 | €232,889 | +€101,825 | +77.7% |
| Fixed assets | 21/28 | €116,244 | €125,054 | +€8,810 | +7.6% |
| Tangible fixed assets | 22/27 | €116,244 | €125,054 | +€8,810 | +7.6% |
| Land and buildings | 22 | €116,244 | €125,054 | +€8,810 | +7.6% |
| Current assets | 29/58 | €14,820 | €107,835 | +€93,015 | +627.6% |
| Amounts receivable within one year | 40/41 | €1,264 | €100,424 | +€99,160 | +7845.3% |
| Trade receivables | 40 | €319 | €9,268 | +€8,949 | +2804.7% |
| Other amounts receivable | 41 | €945 | €91,155 | +€90,210 | +9547.6% |
| Cash at bank and in hand | 54/58 | €5,638 | €2,079 | -€3,558 | -63.1% |
| Deferred charges and accrued income | 490/1 | €7,918 | €5,332 | -€2,587 | -32.7% |
| Total equity and liabilities | 10/49 | €131,064 | €232,889 | +€101,825 | +77.7% |
| Equity | 10/15 | €38,198 | €68,266 | +€30,068 | +78.7% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,802 | €18,266 | +€30,068 | |
| Amounts payable | 17/49 | €92,866 | €164,623 | +€71,757 | +77.3% |
| Amounts payable after more than one year | 17 | €74,407 | €71,819 | -€2,588 | -3.5% |
| Financial debts | 170/4 | €64,571 | €71,538 | +€6,967 | +10.8% |
| Other amounts payable | 178/9 | €9,836 | €281 | -€9,555 | -97.1% |
| Amounts payable within one year | 42/48 | €18,459 | €43,589 | +€25,131 | +136.1% |
| Current portion of amounts payable after more than one year | 42 | €11,110 | €11,873 | +€763 | +6.9% |
| Trade debts | 44 | €5,873 | €8,617 | +€2,744 | +46.7% |
| Suppliers | 440/4 | €5,873 | €8,617 | +€2,744 | +46.7% |
| Taxes, remuneration and social security | 45 | €1,476 | €23,100 | +€21,624 | +1465.3% |
| Taxes | 450/3 | - | €20,968 | +€20,968 | |
| Remuneration and social security | 454/9 | €1,476 | €2,132 | +€656 | +44.5% |
| Accrued charges and deferred income | 492/3 | - | €49,214 | +€49,214 | |
| Remuneration, social security and pensions | 62 | €12,586 | €11,650 | -€936 | -7.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,276 | €3,833 | +€557 | +17.0% |
| Other operating charges | 640/8 | €857 | €600 | -€258 | -30.0% |
| Gross operating margin | 9900 | €12,274 | €58,143 | +€45,868 | +373.7% |
| Operating profit (loss) | 9901 | -€4,445 | €42,059 | +€46,504 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,822 | €2,753 | +€930 | +51.1% |
| Recurring financial charges | 65 | €1,822 | €2,753 | +€930 | +51.1% |
| Profit (loss) for the period before taxes | 9903 | -€6,267 | €39,307 | +€45,574 | |
| Income taxes | 67/77 | - | €9,239 | +€9,239 | |
| Profit (loss) for the period | 9904 | -€6,267 | €30,068 | +€36,335 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,267 | €30,068 | +€36,335 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.