BILLIMMO: 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.
What changed
BILLIMMO
NACE 68.110, Buying and selling of own real estate
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€73,368
2024 · €70,228+€3,140
Equity
€2.4m
2024 · €2.3m+€73,368
Cash
€256,640
2024 · €199,335+€57,304
Balance sheet total
€7.6m
2024 · €7.9m-€395,647
Largest movements
Assets
- Tangible fixed assets -€464,410
down €464,410 (-6.2%), from €7.5m to €7.1m
of which Land and buildings: -€437,989
Equity and liabilities
- Other debts -€250,000
down €250,000 (-7.9%), from €3.2m to €2.9m
- Debts after one year -€193,233
down €193,233 (-10.2%), from €1.9m to €1.7m
- Profit (loss) carried forward +€153,748
up €153,748 (+34.4%), from -€446,548 to -€292,800
- Reserves -€80,380
down €80,380 (-12.1%), from €662,488 to €582,108
of which Tax-exempt reserves: -€80,380
Income statement
- Gross operating margin +€33,168
up €33,168 (+5.6%), from €589,346 to €622,514
- Other operating charges +€21,392
up €21,392 (+228%), from €9,376 to €30,768
- Staff costs +€8,436
up €8,436 (+17.9%), from €47,131 to €55,567
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.
Result 2024
€70,228
Gross operating margin
+€33,168
Staff costs
-€8,436
Depreciation
-€5,225
Other operating charges
-€21,392
Financial income
-€0
Financial charges
+€5,421
Taxes
-€395
Result 2025
€73,368
raises the resultlowers the result
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.
From operations
+€247,370
Investment
€0
Financing
-€190,066
Cash 2024
€199,335
From operations (derived)
+€247,370
Net result for the year
+€73,368
Depreciation
+€464,410
Receivables within one year
-€5,736
Deferred charges and accrued income
-€5,723
Provisions
-€31,831
Trade debts
-€3,864
Tax, wage and social debts
+€2,006
Other debts
-€250,000
Accrued charges and deferred income
+€4,740
Financing
-€190,066
Debts after one year
-€193,233
Current portion of long-term debt
+€3,167
Cash 2025
€256,640
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,948,038 | €7,552,391 | -€395,647 | -5.0% |
| Fixed assets | 21/28 | €7,562,753 | €7,098,342 | -€464,410 | -6.1% |
| Tangible fixed assets | 22/27 | €7,527,853 | €7,063,442 | -€464,410 | -6.2% |
| Land and buildings | 22 | €7,419,048 | €6,981,058 | -€437,989 | -5.9% |
| Plant, machinery and equipment | 23 | €2,636 | €1,603 | -€1,033 | -39.2% |
| Furniture and vehicles | 24 | €106,170 | €80,781 | -€25,388 | -23.9% |
| Financial fixed assets | 28 | €34,900 | €34,900 | = | 0.0% |
| Current assets | 29/58 | €385,285 | €454,049 | +€68,764 | +17.8% |
| Amounts receivable within one year | 40/41 | €178,827 | €184,563 | +€5,736 | +3.2% |
| Trade receivables | 40 | €178,635 | €184,371 | +€5,736 | +3.2% |
| Other amounts receivable | 41 | €193 | €193 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €199,335 | €256,640 | +€57,304 | +28.7% |
| Deferred charges and accrued income | 490/1 | €7,122 | €12,846 | +€5,723 | +80.4% |
| Total equity and liabilities | 10/49 | €7,948,038 | €7,552,391 | -€395,647 | -5.0% |
| Equity | 10/15 | €2,278,788 | €2,352,156 | +€73,368 | +3.2% |
| Contributions | 10/11 | €2,062,848 | €2,062,848 | = | 0.0% |
| Capital | 10 | €2,062,848 | €2,062,848 | = | 0.0% |
| Issued capital | 100 | €2,062,848 | €2,062,848 | = | 0.0% |
| Reserves | 13 | €662,488 | €582,108 | -€80,380 | -12.1% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Legal reserve | 130 | €3,099 | €3,099 | = | 0.0% |
| Tax-exempt reserves | 132 | €581,030 | €500,650 | -€80,380 | -13.8% |
| Distributable reserves | 133 | €78,359 | €78,359 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€446,548 | -€292,800 | +€153,748 | +34.4% |
| Provisions and deferred taxes | 16 | €213,687 | €181,856 | -€31,831 | -14.9% |
| Deferred taxes | 168 | €213,687 | €181,856 | -€31,831 | -14.9% |
| Amounts payable | 17/49 | €5,455,562 | €5,018,379 | -€437,183 | -8.0% |
| Amounts payable after more than one year | 17 | €1,902,632 | €1,709,399 | -€193,233 | -10.2% |
| Financial debts | 170/4 | €1,902,632 | €1,709,399 | -€193,233 | -10.2% |
| Amounts payable within one year | 42/48 | €3,405,298 | €3,156,607 | -€248,691 | -7.3% |
| Current portion of amounts payable after more than one year | 42 | €207,443 | €210,610 | +€3,167 | +1.5% |
| Trade debts | 44 | €6,426 | €2,561 | -€3,864 | -60.1% |
| Suppliers | 440/4 | €6,426 | €2,561 | -€3,864 | -60.1% |
| Taxes, remuneration and social security | 45 | €34,250 | €36,256 | +€2,006 | +5.9% |
| Taxes | 450/3 | €31,526 | €31,684 | +€158 | +0.5% |
| Remuneration and social security | 454/9 | €2,724 | €4,572 | +€1,848 | +67.8% |
| Other amounts payable | 47/48 | €3,157,179 | €2,907,179 | -€250,000 | -7.9% |
| Accrued charges and deferred income | 492/3 | €147,632 | €152,373 | +€4,740 | +3.2% |
| Remuneration, social security and pensions | 62 | €47,131 | €55,567 | +€8,436 | +17.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €459,186 | €464,410 | +€5,225 | +1.1% |
| Other operating charges | 640/8 | €9,376 | €30,768 | +€21,392 | +228% |
| Gross operating margin | 9900 | €589,346 | €622,514 | +€33,168 | +5.6% |
| Operating profit (loss) | 9901 | €73,654 | €71,768 | -€1,886 | -2.6% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €35,256 | €29,836 | -€5,421 | -15.4% |
| Recurring financial charges | 65 | €35,256 | €29,836 | -€5,421 | -15.4% |
| Profit (loss) for the period before taxes | 9903 | €38,397 | €41,932 | +€3,535 | +9.2% |
| Transfer from deferred taxes | 780 | €31,831 | €31,831 | = | 0.0% |
| Income taxes | 67/77 | - | €395 | +€395 | |
| Profit (loss) for the period | 9904 | €70,228 | €73,368 | +€3,140 | +4.5% |
| Transfer from tax-exempt reserves | 789 | €80,380 | €80,380 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €150,608 | €153,748 | +€3,140 | +2.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.