B&M IMMO: 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&M IMMO
Largest movements
- Current investments +€50,000
up €50,000 (+18.2%), from €275,000 to €325,000
- Tangible fixed assets -€44,283
down €44,283 (-4.2%), from €1.1m to €1.0m
- Cash -€25,388
down €25,388 (-75.3%), from €33,704 to €8,316
mainly Debts after one year (-€65,247) and Current investments (-€50,000)
- Debts after one year -€65,247
down €65,247 (-6.0%), from €1.1m to €1.0m
- Reserves +€41,000
up €41,000 (+18.9%), from €216,697 to €257,697
- Taxes +€12,178
up €12,178 (+175%), from €6,955 to €19,133
- Depreciation -€1,653
down €1,653 (-3.6%), from €45,936 to €44,283
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.
Derived cash bridge
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 | €1,376,217 | €1,357,255 | -€18,962 | -1.4% |
| Fixed assets | 21/28 | €1,059,371 | €1,015,088 | -€44,283 | -4.2% |
| Tangible fixed assets | 22/27 | €1,059,371 | €1,015,088 | -€44,283 | -4.2% |
| Land and buildings | 22 | €1,059,371 | €1,015,088 | -€44,283 | -4.2% |
| Current assets | 29/58 | €316,846 | €342,167 | +€25,321 | +8.0% |
| Amounts receivable within one year | 40/41 | €4,596 | €6,867 | +€2,271 | +49.4% |
| Trade receivables | 40 | €2,529 | €2,608 | +€80 | +3.1% |
| Other amounts receivable | 41 | €2,067 | €4,258 | +€2,191 | +106% |
| Current investments | 50/53 | €275,000 | €325,000 | +€50,000 | +18.2% |
| Cash at bank and in hand | 54/58 | €33,704 | €8,316 | -€25,388 | -75.3% |
| Deferred charges and accrued income | 490/1 | €3,545 | €1,984 | -€1,561 | -44.0% |
| Total equity and liabilities | 10/49 | €1,376,217 | €1,357,255 | -€18,962 | -1.4% |
| Equity | 10/15 | €216,697 | €257,697 | +€41,000 | +18.9% |
| Reserves | 13 | €216,697 | €257,697 | +€41,000 | +18.9% |
| Distributable reserves | 133 | €216,697 | €257,697 | +€41,000 | +18.9% |
| Amounts payable | 17/49 | €1,159,520 | €1,099,558 | -€59,962 | -5.2% |
| Amounts payable after more than one year | 17 | €1,090,162 | €1,024,915 | -€65,247 | -6.0% |
| Financial debts | 170/4 | €1,090,162 | €1,024,915 | -€65,247 | -6.0% |
| Amounts payable within one year | 42/48 | €66,314 | €71,504 | +€5,190 | +7.8% |
| Current portion of amounts payable after more than one year | 42 | €64,296 | €65,247 | +€952 | +1.5% |
| Taxes, remuneration and social security | 45 | €2,018 | €6,257 | +€4,239 | +210% |
| Taxes | 450/3 | €2,018 | €6,257 | +€4,239 | +210% |
| Accrued charges and deferred income | 492/3 | €3,044 | €3,139 | +€95 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,936 | €44,283 | -€1,653 | -3.6% |
| Other operating charges | 640/8 | €6,597 | €6,248 | -€349 | -5.3% |
| Gross operating margin | 9900 | €118,711 | €119,404 | +€693 | +0.6% |
| Operating profit (loss) | 9901 | €66,178 | €68,873 | +€2,694 | +4.1% |
| Financial income | 75/76B | €8,409 | €7,971 | -€438 | -5.2% |
| Recurring financial income | 75 | €8,409 | €7,971 | -€438 | -5.2% |
| Financial charges | 65/66B | €17,600 | €16,710 | -€890 | -5.1% |
| Recurring financial charges | 65 | €17,600 | €16,710 | -€890 | -5.1% |
| Profit (loss) for the period before taxes | 9903 | €56,988 | €60,134 | +€3,146 | +5.5% |
| Income taxes | 67/77 | €6,955 | €19,133 | +€12,178 | +175% |
| Profit (loss) for the period | 9904 | €50,032 | €41,000 | -€9,032 | -18.1% |
| Profit (loss) for the period to be appropriated | 9905 | €50,032 | €41,000 | -€9,032 | -18.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.