BOC-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.
BOC-IMMO
Largest movements
- Tangible fixed assets -€8,888
down €8,888 (-3.3%), from €267,518 to €258,630
of which Furniture and vehicles: -€6,371
- Intangible fixed assets -€3,500
down €3,500 (-10.4%), from €33,776 to €30,276
- Debts after one year -€7,711
down €7,711 (-6.5%), from €118,275 to €110,564
- Other debts -€6,987
down €6,987 (-3.4%), from €203,772 to €196,785
- Profit (loss) carried forward +€4,520
up €4,520 (+99.7%), from -€4,534 to -€14
- Gross operating margin +€15,880
up €15,880 (+81.8%), from €19,412 to €35,292
- Depreciation +€7,072
up €7,072 (+38.0%), from €18,618 to €25,690
- Financial charges -€459
down €459 (-14.8%), from €3,107 to €2,648
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.
Cash bridge derived
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 | €345,466 | €332,480 | -€12,986 | -3.8% |
| Fixed assets | 21/28 | €336,294 | €323,906 | -€12,388 | -3.7% |
| Intangible fixed assets | 21 | €33,776 | €30,276 | -€3,500 | -10.4% |
| Tangible fixed assets | 22/27 | €267,518 | €258,630 | -€8,888 | -3.3% |
| Land and buildings | 22 | €224,498 | €225,117 | +€620 | +0.3% |
| Plant, machinery and equipment | 23 | €1,407 | €1,092 | -€315 | -22.4% |
| Furniture and vehicles | 24 | €13,407 | €7,036 | -€6,371 | -47.5% |
| Other tangible fixed assets | 26 | €28,206 | €25,385 | -€2,821 | -10.0% |
| Financial fixed assets | 28 | €35,000 | €35,000 | = | 0.0% |
| Current assets | 29/58 | €9,172 | €8,574 | -€598 | -6.5% |
| Amounts receivable within one year | 40/41 | €4,495 | €2,835 | -€1,660 | -36.9% |
| Trade receivables | 40 | €1,660 | - | -€1,660 | |
| Other amounts receivable | 41 | €2,835 | €2,835 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,995 | €2,889 | -€106 | -3.6% |
| Deferred charges and accrued income | 490/1 | €1,682 | €2,850 | +€1,169 | +69.5% |
| Total equity and liabilities | 10/49 | €345,466 | €332,480 | -€12,986 | -3.8% |
| Equity | 10/15 | €5,466 | €9,986 | +€4,520 | +82.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,534 | -€14 | +€4,520 | +99.7% |
| Amounts payable | 17/49 | €340,000 | €322,494 | -€17,506 | -5.1% |
| Amounts payable after more than one year | 17 | €118,275 | €110,564 | -€7,711 | -6.5% |
| Financial debts | 170/4 | €118,275 | €110,564 | -€7,711 | -6.5% |
| Amounts payable within one year | 42/48 | €221,725 | €210,891 | -€10,835 | -4.9% |
| Current portion of amounts payable after more than one year | 42 | €7,660 | €8,211 | +€552 | +7.2% |
| Trade debts | 44 | €3,474 | €2,343 | -€1,131 | -32.5% |
| Suppliers | 440/4 | €3,474 | €2,343 | -€1,131 | -32.5% |
| Taxes, remuneration and social security | 45 | €6,820 | €3,551 | -€3,269 | -47.9% |
| Taxes | 450/3 | €6,820 | €3,551 | -€3,269 | -47.9% |
| Other amounts payable | 47/48 | €203,772 | €196,785 | -€6,987 | -3.4% |
| Accrued charges and deferred income | 492/3 | - | €1,040 | +€1,040 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,618 | €25,690 | +€7,072 | +38.0% |
| Other operating charges | 640/8 | €2,011 | €2,006 | -€5 | -0.2% |
| Non-recurring operating charges | 66A | €63 | - | -€63 | |
| Gross operating margin | 9900 | €19,412 | €35,292 | +€15,880 | +81.8% |
| Operating profit (loss) | 9901 | -€1,279 | €7,597 | +€8,876 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €3,107 | €2,648 | -€459 | -14.8% |
| Recurring financial charges | 65 | €3,107 | €2,648 | -€459 | -14.8% |
| Profit (loss) for the period before taxes | 9903 | -€4,387 | €4,949 | +€9,335 | |
| Income taxes | 67/77 | €224 | €426 | +€202 | +90.0% |
| Profit (loss) for the period | 9904 | -€4,611 | €4,522 | +€9,133 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,611 | €4,522 | +€9,133 |
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 8 October 2026 via checked.be.