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BL 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.

What changed

BL IMMO

BE 0449.730.996
NACE 68.122, Development of non-residential building projects
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€16,802
2024 · €14,184+€2,618
Equity
€79,649
2024 · €262,847-€183,198
Cash
€66,045
2024 · €12,765+€53,280
Balance sheet total
€408,626
2024 · €391,701+€16,925

Largest movements

2024 to 2025
Assets
  • Cash +€53,280

    up €53,280 (+417.4%), from €12,765 to €66,045

    mainly Other debts (+€200,000) and Depreciation (+€32,556)

  • Tangible fixed assets -€32,556

    down €32,556 (-8.7%), from €374,031 to €341,474

    of which Land and buildings: -€24,642

Equity and liabilities
  • Other debts +€200,000

    new in 2025: €200,000

  • Profit (loss) carried forward -€183,198

    down €183,198 (-95.4%), from €192,075 to €8,877

Income statement
  • Depreciation -€4,390

    down €4,390 (-11.9%), from €36,946 to €32,556

  • Gross operating margin -€2,083

    down €2,083 (-3.3%), from €63,120 to €61,037

  • Financial charges -€1,097

    down €1,097 (-31.1%), from €3,527 to €2,430

  • Taxes +€970

    up €970 (+19.7%), from €4,924 to €5,895

From the 2024 result to the 2025 result

effect on the 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 €14,184
Gross operating margin -€2,083
Depreciation +€4,390
Other operating charges +€184
Financial charges +€1,097
Taxes -€970
Result 2025 €16,802

Cash bridge derived

cash 2024 to 2025

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 +€253,280
Investment €0
Financing -€200,000
Cash 2024 €12,765
Net result for the year +€16,802
Depreciation +€32,556
Receivables within one year +€3,799
Trade debts +€168
Tax, wage and social debts +€895
Other debts +€200,000
Accrued charges and deferred income -€940
Contributions, distributions and other -€200,000
Cash 2025 €66,045
Every line side by side 36 lines
Line Code 2024 2025 Change %
Total assets 20/58 €391,701 €408,626 +€16,925 +4.3%
Fixed assets 21/28 €374,031 €341,474 -€32,556 -8.7%
Tangible fixed assets 22/27 €374,031 €341,474 -€32,556 -8.7%
Land and buildings 22 €338,711 €314,069 -€24,642 -7.3%
Plant, machinery and equipment 23 €35,319 €27,405 -€7,914 -22.4%
Current assets 29/58 €17,670 €67,152 +€49,482 +280.0%
Amounts receivable within one year 40/41 €4,905 €1,107 -€3,799 -77.4%
Trade receivables 40 €829 €1,037 +€208 +25.1%
Other amounts receivable 41 €4,076 €69 -€4,007 -98.3%
Cash at bank and in hand 54/58 €12,765 €66,045 +€53,280 +417.4%
Total equity and liabilities 10/49 €391,701 €408,626 +€16,925 +4.3%
Equity 10/15 €262,847 €79,649 -€183,198 -69.7%
Contributions 10/11 €65,791 €65,791 = 0.0%
Reserves 13 €4,981 €4,981 = 0.0%
Distributable reserves 133 €4,981 €4,981 = 0.0%
Profit (loss) carried forward 14 €192,075 €8,877 -€183,198 -95.4%
Amounts payable 17/49 €128,854 €328,977 +€200,123 +155.3%
Amounts payable after more than one year 17 €120,000 €120,000 = 0.0%
Other amounts payable 178/9 €120,000 €120,000 = 0.0%
Amounts payable within one year 42/48 - €201,063 +€201,063
Trade debts 44 - €168 +€168
Suppliers 440/4 - €168 +€168
Taxes, remuneration and social security 45 - €895 +€895
Taxes 450/3 - €895 +€895
Other amounts payable 47/48 - €200,000 +€200,000
Accrued charges and deferred income 492/3 €8,854 €7,914 -€940 -10.6%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €36,946 €32,556 -€4,390 -11.9%
Other operating charges 640/8 €3,539 €3,355 -€184 -5.2%
Gross operating margin 9900 €63,120 €61,037 -€2,083 -3.3%
Operating profit (loss) 9901 €22,636 €25,126 +€2,491 +11.0%
Financial charges 65/66B €3,527 €2,430 -€1,097 -31.1%
Recurring financial charges 65 €3,527 €2,430 -€1,097 -31.1%
Profit (loss) for the period before taxes 9903 €19,108 €22,696 +€3,588 +18.8%
Income taxes 67/77 €4,924 €5,895 +€970 +19.7%
Profit (loss) for the period 9904 €14,184 €16,802 +€2,618 +18.5%
Profit (loss) for the period to be appropriated 9905 €14,184 €16,802 +€2,618 +18.5%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.