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
- Tangible fixed assets -€10,946
down €10,946 (-19.9%), from €54,877 to €43,931
of which Land and buildings: -€9,150
- Cash -€6,159
down €6,159 (-65.2%), from €9,441 to €3,281
mainly Debts after one year (-€10,273) and Current portion of long-term debt (-€9,910)
- Receivables within one year +€1,997
new in 2025: €1,997
- Debts after one year -€10,273
down €10,273 (-100.0%), from €10,273 to €0
- Current portion of long-term debt -€9,910
down €9,910 (-49.1%), from €20,183 to €10,273
- Reserves +€6,000
up €6,000 (+61.2%), from €9,800 to €15,800
- Tax, wage and social debts -€3,410
down €3,410 (-75.9%), from €4,493 to €1,083
- Trade debts +€2,114
up €2,114 (+794.3%), from €266 to €2,381
- Gross operating margin -€6,406
down €6,406 (-22.1%), from €29,019 to €22,614
- Taxes -€1,580
down €1,580 (-34.5%), from €4,583 to €3,004
- Other operating charges -€736
down €736 (-32.9%), from €2,236 to €1,500
- Financial charges -€477
down €477 (-46.2%), from €1,031 to €554
- Depreciation -€395
down €395 (-3.5%), from €11,341 to €10,946
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 | €64,318 | €49,209 | -€15,109 | -23.5% |
| Fixed assets | 21/28 | €54,877 | €43,931 | -€10,946 | -19.9% |
| Tangible fixed assets | 22/27 | €54,877 | €43,931 | -€10,946 | -19.9% |
| Land and buildings | 22 | €46,825 | €37,675 | -€9,150 | -19.5% |
| Plant, machinery and equipment | 23 | €8,052 | €6,256 | -€1,796 | -22.3% |
| Current assets | 29/58 | €9,441 | €5,278 | -€4,162 | -44.1% |
| Amounts receivable within one year | 40/41 | - | €1,997 | +€1,997 | |
| Other amounts receivable | 41 | - | €1,997 | +€1,997 | |
| Cash at bank and in hand | 54/58 | €9,441 | €3,281 | -€6,159 | -65.2% |
| Total equity and liabilities | 10/49 | €64,318 | €49,209 | -€15,109 | -23.5% |
| Equity | 10/15 | €25,386 | €31,997 | +€6,611 | +26.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €9,800 | €15,800 | +€6,000 | +61.2% |
| Distributable reserves | 133 | €9,800 | €15,800 | +€6,000 | +61.2% |
| Profit (loss) carried forward | 14 | €9,386 | €9,997 | +€611 | +6.5% |
| Amounts payable | 17/49 | €38,932 | €17,212 | -€21,719 | -55.8% |
| Amounts payable after more than one year | 17 | €10,273 | €0 | -€10,273 | -100.0% |
| Financial debts | 170/4 | €10,273 | €0 | -€10,273 | -100.0% |
| Amounts payable within one year | 42/48 | €28,659 | €17,212 | -€11,446 | -39.9% |
| Current portion of amounts payable after more than one year | 42 | €20,183 | €10,273 | -€9,910 | -49.1% |
| Trade debts | 44 | €266 | €2,381 | +€2,114 | +794.3% |
| Suppliers | 440/4 | €266 | €2,381 | +€2,114 | +794.3% |
| Taxes, remuneration and social security | 45 | €4,493 | €1,083 | -€3,410 | -75.9% |
| Taxes | 450/3 | €4,493 | €1,083 | -€3,410 | -75.9% |
| Other amounts payable | 47/48 | €3,716 | €3,476 | -€240 | -6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,341 | €10,946 | -€395 | -3.5% |
| Other operating charges | 640/8 | €2,236 | €1,500 | -€736 | -32.9% |
| Gross operating margin | 9900 | €29,019 | €22,614 | -€6,406 | -22.1% |
| Operating profit (loss) | 9901 | €15,442 | €10,167 | -€5,275 | -34.2% |
| Financial income | 75/76B | €1 | €1 | +€0 | +5.6% |
| Recurring financial income | 75 | €1 | €1 | +€0 | +5.6% |
| Financial charges | 65/66B | €1,031 | €554 | -€477 | -46.2% |
| Recurring financial charges | 65 | €1,031 | €554 | -€477 | -46.2% |
| Profit (loss) for the period before taxes | 9903 | €14,412 | €9,614 | -€4,798 | -33.3% |
| Income taxes | 67/77 | €4,583 | €3,004 | -€1,580 | -34.5% |
| Profit (loss) for the period | 9904 | €9,829 | €6,611 | -€3,219 | -32.7% |
| Profit (loss) for the period to be appropriated | 9905 | €9,829 | €6,611 | -€3,219 | -32.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.