Bossaerts 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.
Bossaerts Immo
Largest movements
- Tangible fixed assets -€41,669
down €41,669 (-5.0%), from €831,103 to €789,434
of which Other tangible fixed assets: -€27,282
- Cash +€19,568
up €19,568 (+80.9%), from €24,181 to €43,749
mainly Depreciation (+€52,028) and Current portion of long-term debt (+€24,643)
- Other debts -€30,000
down €30,000 (-7.4%), from €406,000 to €376,000
- Profit (loss) carried forward -€25,934
down €25,934 (-18.3%), from -€142,036 to -€167,971
- Current portion of long-term debt +€24,643
new in 2024: €24,643
- Debts after one year +€15,357
up €15,357 (+2.7%), from €560,000 to €575,357
- Gross operating margin +€77,023
up €77,023, from -€18,569 to €58,454
- Depreciation -€42,411
down €42,411 (-44.9%), from €94,439 to €52,028
- Financial charges +€3,320
up €3,320 (+12.3%), from €26,902 to €30,223
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.
Cash bridge derived
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 | €864,095 | €842,449 | -€21,646 | -2.5% |
| Fixed assets | 21/28 | €831,103 | €789,434 | -€41,669 | -5.0% |
| Tangible fixed assets | 22/27 | €831,103 | €789,434 | -€41,669 | -5.0% |
| Land and buildings | 22 | €510,038 | €495,651 | -€14,387 | -2.8% |
| Other tangible fixed assets | 26 | €321,065 | €293,783 | -€27,282 | -8.5% |
| Current assets | 29/58 | €32,992 | €53,015 | +€20,023 | +60.7% |
| Amounts receivable within one year | 40/41 | €8,811 | €9,265 | +€455 | +5.2% |
| Trade receivables | 40 | €8,811 | €6,808 | -€2,003 | -22.7% |
| Other amounts receivable | 41 | - | €2,458 | +€2,458 | |
| Cash at bank and in hand | 54/58 | €24,181 | €43,749 | +€19,568 | +80.9% |
| Total equity and liabilities | 10/49 | €864,095 | €842,449 | -€21,646 | -2.5% |
| Equity | 10/15 | -€122,036 | -€147,971 | -€25,934 | -21.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€142,036 | -€167,971 | -€25,934 | -18.3% |
| Amounts payable | 17/49 | €986,131 | €990,420 | +€4,288 | +0.4% |
| Amounts payable after more than one year | 17 | €560,000 | €575,357 | +€15,357 | +2.7% |
| Financial debts | 170/4 | €560,000 | €575,357 | +€15,357 | +2.7% |
| Amounts payable within one year | 42/48 | €417,668 | €415,063 | -€2,606 | -0.6% |
| Current portion of amounts payable after more than one year | 42 | - | €24,643 | +€24,643 | |
| Trade debts | 44 | €9,034 | €13,667 | +€4,633 | +51.3% |
| Suppliers | 440/4 | €9,034 | €13,667 | +€4,633 | +51.3% |
| Taxes, remuneration and social security | 45 | €2,635 | €753 | -€1,882 | -71.4% |
| Taxes | 450/3 | €2,635 | €753 | -€1,882 | -71.4% |
| Other amounts payable | 47/48 | €406,000 | €376,000 | -€30,000 | -7.4% |
| Accrued charges and deferred income | 492/3 | €8,463 | - | -€8,463 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €94,439 | €52,028 | -€42,411 | -44.9% |
| Other operating charges | 640/8 | €2,126 | €2,137 | +€11 | +0.5% |
| Gross operating margin | 9900 | -€18,569 | €58,454 | +€77,023 | |
| Operating profit (loss) | 9901 | -€115,134 | €4,288 | +€119,423 | |
| Financial charges | 65/66B | €26,902 | €30,223 | +€3,320 | +12.3% |
| Recurring financial charges | 65 | €26,902 | €30,223 | +€3,320 | +12.3% |
| Profit (loss) for the period before taxes | 9903 | -€142,036 | -€25,934 | +€116,102 | +81.7% |
| Profit (loss) for the period | 9904 | -€142,036 | -€25,934 | +€116,102 | +81.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€142,036 | -€25,934 | +€116,102 | +81.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.