Be-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.
Be-Immo
Largest movements
- Cash +€21,057
up €21,057 (+25.8%), from €81,617 to €102,673
mainly Other debts (+€68,261) and Net result for the year (+€17,949)
- Other debts +€68,261
up €68,261 (+1,202%), from €5,680 to €73,942
- Reserves -€47,051
down €47,051 (-82.0%), from €57,359 to €10,308
- Gross operating margin -€3,663
down €3,663 (-13.1%), from €27,988 to €24,325
- Depreciation -€454
down €454 (-72.9%), from €622 to €168
- Taxes -€326
down €326 (-5.6%), from €5,810 to €5,484
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 | €85,149 | €106,707 | +€21,558 | +25.3% |
| Fixed assets | 21/28 | €168 | €0 | -€168 | -100% |
| Tangible fixed assets | 22/27 | €168 | €0 | -€168 | -100% |
| Furniture and vehicles | 24 | €168 | €0 | -€168 | -100% |
| Current assets | 29/58 | €84,981 | €106,707 | +€21,726 | +25.6% |
| Amounts receivable within one year | 40/41 | €3,364 | €4,034 | +€670 | +19.9% |
| Trade receivables | 40 | €1,674 | €2,518 | +€844 | +50.4% |
| Other amounts receivable | 41 | €1,690 | €1,516 | -€174 | -10.3% |
| Cash at bank and in hand | 54/58 | €81,617 | €102,673 | +€21,057 | +25.8% |
| Total equity and liabilities | 10/49 | €85,149 | €106,707 | +€21,558 | +25.3% |
| Equity | 10/15 | €75,959 | €28,908 | -€47,051 | -61.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €57,359 | €10,308 | -€47,051 | -82.0% |
| Distributable reserves | 133 | €57,359 | €10,308 | -€47,051 | -82.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €9,191 | €77,799 | +€68,609 | +747% |
| Amounts payable within one year | 42/48 | €9,191 | €77,799 | +€68,609 | +747% |
| Trade debts | 44 | €638 | €544 | -€94 | -14.7% |
| Suppliers | 440/4 | €638 | €544 | -€94 | -14.7% |
| Taxes, remuneration and social security | 45 | €2,872 | €3,313 | +€441 | +15.4% |
| Taxes | 450/3 | €2,872 | €3,313 | +€441 | +15.4% |
| Other amounts payable | 47/48 | €5,680 | €73,942 | +€68,261 | +1,202% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €622 | €168 | -€454 | -72.9% |
| Other operating charges | 640/8 | €727 | €573 | -€155 | -21.3% |
| Gross operating margin | 9900 | €27,988 | €24,325 | -€3,663 | -13.1% |
| Operating profit (loss) | 9901 | €26,639 | €23,584 | -€3,055 | -11.5% |
| Financial charges | 65/66B | €135 | €150 | +€15 | +11.1% |
| Recurring financial charges | 65 | €135 | €150 | +€15 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | €26,504 | €23,434 | -€3,070 | -11.6% |
| Income taxes | 67/77 | €5,810 | €5,484 | -€326 | -5.6% |
| Profit (loss) for the period | 9904 | €20,694 | €17,949 | -€2,744 | -13.3% |
| Profit (loss) for the period to be appropriated | 9905 | €20,694 | €17,949 | -€2,744 | -13.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.