B IMMO & PARTNERS: what changed
Two financial 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 & PARTNERS
Largest movements
- Stocks and contracts -€975,218
down €975,218 (-99.7%), from €978,326 to €3,108
- Tangible fixed assets -€336,670
down €336,670 (-98.8%), from €340,640 to €3,970
of which Land and buildings: -€321,272
- Receivables within one year +€261,840
up €261,840 (+379%), from €69,066 to €330,905
of which Other amounts receivable: +€207,327
- Cash +€50,322
new in 2024: €50,322
mainly Stocks and contracts (+€975,218) and Net result for the year (+€388,745)
- Revaluation surpluses -€448,637
no longer reported in 2024 (was €448,637)
- Current portion of long-term debt -€374,413
down €374,413 (-93.9%), from €398,875 to €24,462
- Other debts -€281,033
no longer reported in 2024 (was €281,033)
- Reserves +€279,152
up €279,152 (+15,008%), from €1,860 to €281,012
of which Tax-exempt reserves: +€279,152
- Debts after one year -€267,592
down €267,592 (-98.3%), from €272,295 to €4,703
of which Other amounts payable: -€250,000
- Gross operating margin +€545,584
up €545,584 (+699%), from €78,047 to €623,631
- Depreciation -€42,177
down €42,177 (-95.5%), from €44,170 to €1,994
- Financial charges -€12,794
down €12,794 (-33.0%), from €38,786 to €25,992
- Other operating charges -€11,563
down €11,563 (-98.0%), from €11,796 to €234
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.
Derived cash bridge
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 | €1,388,032 | €389,371 | -€998,661 | -71.9% |
| Fixed assets | 21/28 | €340,640 | €3,970 | -€336,670 | -98.8% |
| Tangible fixed assets | 22/27 | €340,640 | €3,970 | -€336,670 | -98.8% |
| Land and buildings | 22 | €321,272 | - | -€321,272 | |
| Plant, machinery and equipment | 23 | €11,757 | €306 | -€11,451 | -97.4% |
| Furniture and vehicles | 24 | €7,612 | €3,664 | -€3,947 | -51.9% |
| Current assets | 29/58 | €1,047,392 | €385,401 | -€661,991 | -63.2% |
| Stocks and contracts in progress | 3 | €978,326 | €3,108 | -€975,218 | -99.7% |
| Stocks | 30/36 | €978,326 | €3,108 | -€975,218 | -99.7% |
| Amounts receivable within one year | 40/41 | €69,066 | €330,905 | +€261,840 | +379% |
| Trade receivables | 40 | €44,353 | €98,866 | +€54,513 | +123% |
| Other amounts receivable | 41 | €24,713 | €232,039 | +€207,327 | +839% |
| Cash at bank and in hand | 54/58 | - | €50,322 | +€50,322 | |
| Deferred charges and accrued income | 490/1 | - | €1,066 | +€1,066 | |
| Total equity and liabilities | 10/49 | €1,388,032 | €389,371 | -€998,661 | -71.9% |
| Equity | 10/15 | €300,873 | €240,980 | -€59,892 | -19.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Revaluation surpluses | 12 | €448,637 | - | -€448,637 | |
| Reserves | 13 | €1,860 | €281,012 | +€279,152 | +15,008% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | - | €279,152 | +€279,152 | |
| Profit (loss) carried forward | 14 | -€162,024 | -€52,431 | +€109,593 | +67.6% |
| Provisions and deferred taxes | 16 | - | €93,051 | +€93,051 | |
| Deferred taxes | 168 | - | €93,051 | +€93,051 | |
| Amounts payable | 17/49 | €1,087,159 | €55,340 | -€1.0m | -94.9% |
| Amounts payable after more than one year | 17 | €272,295 | €4,703 | -€267,592 | -98.3% |
| Financial debts | 170/4 | €22,295 | €4,703 | -€17,592 | -78.9% |
| Other amounts payable | 178/9 | €250,000 | - | -€250,000 | |
| Amounts payable within one year | 42/48 | €814,865 | €40,137 | -€774,728 | -95.1% |
| Current portion of amounts payable after more than one year | 42 | €398,875 | €24,462 | -€374,413 | -93.9% |
| Financial debts | 43 | €40,485 | - | -€40,485 | |
| Credit institutions | 430/8 | €40,485 | - | -€40,485 | |
| Trade debts | 44 | €94,444 | €12,174 | -€82,270 | -87.1% |
| Suppliers | 440/4 | €94,444 | €12,174 | -€82,270 | -87.1% |
| Taxes, remuneration and social security | 45 | €28 | €3,501 | +€3,473 | +12,565% |
| Taxes | 450/3 | €28 | €3,501 | +€3,473 | +12,565% |
| Other amounts payable | 47/48 | €281,033 | - | -€281,033 | |
| Accrued charges and deferred income | 492/3 | - | €10,500 | +€10,500 | |
| Non-recurring operating income | 76A | - | €703,270 | +€703,270 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,170 | €1,994 | -€42,177 | -95.5% |
| Other operating charges | 640/8 | €11,796 | €234 | -€11,563 | -98.0% |
| Non-recurring operating charges | 66A | €2,951 | €114,124 | +€111,173 | +3,767% |
| Gross operating margin | 9900 | €78,047 | €623,631 | +€545,584 | +699% |
| Operating profit (loss) | 9901 | €19,128 | €507,280 | +€488,151 | +2,552% |
| Financial income | 75/76B | - | €508 | +€508 | |
| Recurring financial income | 75 | - | €508 | +€508 | |
| Financial charges | 65/66B | €38,786 | €25,992 | -€12,794 | -33.0% |
| Recurring financial charges | 65 | €38,786 | €25,992 | -€12,794 | -33.0% |
| Profit (loss) for the period before taxes | 9903 | -€19,657 | €481,795 | +€501,452 | |
| Transfer to deferred taxes | 680 | - | €93,051 | +€93,051 | |
| Profit (loss) for the period | 9904 | -€19,657 | €388,745 | +€408,402 | |
| Transfer to tax-exempt reserves | 689 | - | €279,152 | +€279,152 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,657 | €109,593 | +€129,250 |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.