B&V 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&V Immo
Largest movements
- Tangible fixed assets -€18,270
down €18,270 (-2.1%), from €856,895 to €838,625
of which Land and buildings: -€18,134
- Receivables within one year -€13,044
no longer reported in 2024 (was €13,044)
of which Trade receivables: -€8,049
- Trade debts -€34,047
down €34,047 (-97.8%), from €34,810 to €763
- Other debts +€29,797
up €29,797 (+62.8%), from €47,448 to €77,245
- Debts after one year -€25,830
down €25,830 (-4.6%), from €564,866 to €539,035
- Gross operating margin -€7,946
down €7,946 (-13.5%), from €58,766 to €50,820
- Depreciation +€2,050
up €2,050 (+7.3%), from €27,893 to €29,943
- Financial charges -€630
down €630 (-5.6%), from €11,280 to €10,650
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 | €872,667 | €842,035 | -€30,633 | -3.5% |
| Fixed assets | 21/28 | €856,895 | €838,625 | -€18,270 | -2.1% |
| Tangible fixed assets | 22/27 | €856,895 | €838,625 | -€18,270 | -2.1% |
| Land and buildings | 22 | €856,759 | €838,625 | -€18,134 | -2.1% |
| Plant, machinery and equipment | 23 | €137 | - | -€137 | |
| Current assets | 29/58 | €15,772 | €3,410 | -€12,362 | -78.4% |
| Amounts receivable within one year | 40/41 | €13,044 | - | -€13,044 | |
| Trade receivables | 40 | €8,049 | - | -€8,049 | |
| Other amounts receivable | 41 | €4,995 | - | -€4,995 | |
| Cash at bank and in hand | 54/58 | €1,923 | €2,568 | +€645 | +33.5% |
| Deferred charges and accrued income | 490/1 | €805 | €842 | +€37 | +4.6% |
| Total equity and liabilities | 10/49 | €872,667 | €842,035 | -€30,633 | -3.5% |
| Equity | 10/15 | €200,174 | €199,161 | -€1,012 | -0.5% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €174 | -€839 | -€1,012 | |
| Amounts payable | 17/49 | €672,494 | €642,873 | -€29,620 | -4.4% |
| Amounts payable after more than one year | 17 | €564,866 | €539,035 | -€25,830 | -4.6% |
| Financial debts | 170/4 | €564,866 | €539,035 | -€25,830 | -4.6% |
| Amounts payable within one year | 42/48 | €107,628 | €103,838 | -€3,790 | -3.5% |
| Current portion of amounts payable after more than one year | 42 | €25,370 | €25,830 | +€460 | +1.8% |
| Trade debts | 44 | €34,810 | €763 | -€34,047 | -97.8% |
| Suppliers | 440/4 | €34,810 | €763 | -€34,047 | -97.8% |
| Other amounts payable | 47/48 | €47,448 | €77,245 | +€29,797 | +62.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,893 | €29,943 | +€2,050 | +7.3% |
| Other operating charges | 640/8 | €10,833 | €11,240 | +€407 | +3.8% |
| Gross operating margin | 9900 | €58,766 | €50,820 | -€7,946 | -13.5% |
| Operating profit (loss) | 9901 | €20,039 | €9,638 | -€10,402 | -51.9% |
| Financial charges | 65/66B | €11,280 | €10,650 | -€630 | -5.6% |
| Recurring financial charges | 65 | €11,280 | €10,650 | -€630 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | €8,760 | -€1,012 | -€9,772 | |
| Profit (loss) for the period | 9904 | €8,760 | -€1,012 | -€9,772 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,760 | -€1,012 | -€9,772 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.