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
- Tangible fixed assets -€6,401
down €6,401 (-68.9%), from €9,296 to €2,895
of which Furniture and vehicles: -€5,875
- Receivables within one year -€2,994
down €2,994 (-8.8%), from €34,125 to €31,131
of which Other amounts receivable: -€2,494
- Intangible fixed assets -€1,082
no longer reported in 2024 (was €1,082)
- Formation expenses +€713
new in 2024: €713
- Trade debts -€8,563
down €8,563 (-96.9%), from €8,833 to €270
- Tax, wage and social debts -€2,028
no longer reported in 2024 (was €2,028)
- Profit (loss) carried forward +€632
up €632 (+11.3%), from -€5,598 to -€4,966
- Depreciation -€2,296
down €2,296 (-50.7%), from €4,524 to €2,228
- Gross operating margin +€1,859
up €1,859 (+179%), from €1,038 to €2,897
- Financial charges -€625
down €625 (-96.3%), from €649 to €24
- Other operating charges -€545
down €545 (-97.8%), from €558 to €12
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 | €45,263 | €35,304 | -€9,959 | -22.0% |
| Formation expenses | 20 | - | €713 | +€713 | |
| Fixed assets | 21/28 | €10,378 | €2,895 | -€7,483 | -72.1% |
| Intangible fixed assets | 21 | €1,082 | - | -€1,082 | |
| Tangible fixed assets | 22/27 | €9,296 | €2,895 | -€6,401 | -68.9% |
| Plant, machinery and equipment | 23 | €2,588 | €2,062 | -€526 | -20.3% |
| Furniture and vehicles | 24 | €6,708 | €833 | -€5,875 | -87.6% |
| Current assets | 29/58 | €34,885 | €31,696 | -€3,189 | -9.1% |
| Amounts receivable within one year | 40/41 | €34,125 | €31,131 | -€2,994 | -8.8% |
| Trade receivables | 40 | €500 | - | -€500 | |
| Other amounts receivable | 41 | €33,625 | €31,131 | -€2,494 | -7.4% |
| Cash at bank and in hand | 54/58 | €760 | €565 | -€195 | -25.6% |
| Total equity and liabilities | 10/49 | €45,263 | €35,304 | -€9,959 | -22.0% |
| Equity | 10/15 | €34,402 | €35,034 | +€632 | +1.8% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,598 | -€4,966 | +€632 | +11.3% |
| Amounts payable | 17/49 | €10,861 | €270 | -€10,591 | -97.5% |
| Amounts payable within one year | 42/48 | €10,861 | €270 | -€10,591 | -97.5% |
| Trade debts | 44 | €8,833 | €270 | -€8,563 | -96.9% |
| Suppliers | 440/4 | €8,833 | €270 | -€8,563 | -96.9% |
| Taxes, remuneration and social security | 45 | €2,028 | - | -€2,028 | |
| Taxes | 450/3 | €2,028 | - | -€2,028 | |
| Non-recurring operating income | 76A | €1,811 | €958 | -€853 | -47.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,524 | €2,228 | -€2,296 | -50.7% |
| Other operating charges | 640/8 | €558 | €12 | -€545 | -97.8% |
| Non-recurring operating charges | 66A | €905 | - | -€905 | |
| Gross operating margin | 9900 | €1,038 | €2,897 | +€1,859 | +179% |
| Operating profit (loss) | 9901 | -€4,949 | €656 | +€5,605 | |
| Financial charges | 65/66B | €649 | €24 | -€625 | -96.3% |
| Recurring financial charges | 65 | €649 | €24 | -€625 | -96.3% |
| Profit (loss) for the period before taxes | 9903 | -€5,598 | €632 | +€6,230 | |
| Profit (loss) for the period | 9904 | -€5,598 | €632 | +€6,230 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,598 | €632 | +€6,230 |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.