BCD 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.
BCD IMMO
Largest movements
- Cash +€12,099
up €12,099 (+530.8%), from €2,279 to €14,378
mainly Net result for the year (+€15,738) and Depreciation (+€9,288)
- Tangible fixed assets -€10,646
down €10,646 (-3.7%), from €289,073 to €278,428
- Profit (loss) carried forward +€15,738
up €15,738 (+38.7%), from -€40,652 to -€24,914
- Debts after one year -€15,227
down €15,227 (-7.2%), from €210,850 to €195,623
- Other operating charges -€42,031
down €42,031 (-93.1%), from €45,141 to €3,110
- Depreciation -€8,374
down €8,374 (-47.4%), from €17,662 to €9,288
- Financial charges -€3,854
down €3,854 (-45.9%), from €8,398 to €4,544
- Gross operating margin +€2,130
up €2,130 (+7.0%), from €30,550 to €32,680
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.
Cash bridge derived
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 | €291,353 | €292,806 | +€1,453 | +0.5% |
| Fixed assets | 21/28 | €289,073 | €278,428 | -€10,646 | -3.7% |
| Tangible fixed assets | 22/27 | €289,073 | €278,428 | -€10,646 | -3.7% |
| Land and buildings | 22 | €289,073 | €278,428 | -€10,646 | -3.7% |
| Current assets | 29/58 | €2,279 | €14,378 | +€12,099 | +530.8% |
| Cash at bank and in hand | 54/58 | €2,279 | €14,378 | +€12,099 | +530.8% |
| Total equity and liabilities | 10/49 | €291,353 | €292,806 | +€1,453 | +0.5% |
| Equity | 10/15 | -€652 | €15,086 | +€15,738 | |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,652 | -€24,914 | +€15,738 | +38.7% |
| Amounts payable | 17/49 | €292,005 | €277,720 | -€14,285 | -4.9% |
| Amounts payable after more than one year | 17 | €210,850 | €195,623 | -€15,227 | -7.2% |
| Financial debts | 170/4 | €210,850 | €195,623 | -€15,227 | -7.2% |
| Amounts payable within one year | 42/48 | €81,155 | €81,447 | +€293 | +0.4% |
| Current portion of amounts payable after more than one year | 42 | €14,926 | €15,227 | +€301 | +2.0% |
| Trade debts | 44 | €8 | €0 | -€8 | -100.0% |
| Suppliers | 440/4 | €8 | €0 | -€8 | -100.0% |
| Other amounts payable | 47/48 | €66,220 | €66,220 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €650 | +€650 | |
| Non-recurring operating income | 76A | - | €207 | +€207 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,662 | €9,288 | -€8,374 | -47.4% |
| Other operating charges | 640/8 | €45,141 | €3,110 | -€42,031 | -93.1% |
| Gross operating margin | 9900 | €30,550 | €32,680 | +€2,130 | +7.0% |
| Operating profit (loss) | 9901 | -€32,254 | €20,282 | +€52,536 | |
| Financial charges | 65/66B | €8,398 | €4,544 | -€3,854 | -45.9% |
| Recurring financial charges | 65 | €8,398 | €4,544 | -€3,854 | -45.9% |
| Profit (loss) for the period before taxes | 9903 | -€40,652 | €15,738 | +€56,390 | |
| Profit (loss) for the period | 9904 | -€40,652 | €15,738 | +€56,390 | |
| Profit (loss) for the period to be appropriated | 9905 | -€40,652 | €15,738 | +€56,390 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.