BUIS - 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.
BUIS - IMMO
Largest movements
- Tangible fixed assets +€232,119
up €232,119 (+36.7%), from €632,555 to €864,674
of which Other tangible fixed assets: +€250,314
- Cash -€14,291
no longer reported in 2025 (was €14,291)
mainly Investment in fixed assets (net) (-€281,302) and Net result for the year (-€6,530)
- Debts after one year +€173,132
up €173,132 (+90.3%), from €191,677 to €364,809
of which Financial debts: +€188,704
- Other debts +€42,000
up €42,000 (+17.6%), from €238,371 to €280,371
- Other operating charges -€86,592
down €86,592 (-93.5%), from €92,607 to €6,015
- Write-downs +€82,790
no longer reported in 2025 (was -€82,790)
- Purchases and services +€13,256
new in 2025: €13,256
- Depreciation +€12,415
up €12,415 (+33.8%), from €36,768 to €49,183
- Financial charges +€4,357
up €4,357 (+55.6%), from €7,841 to €12,198
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 | €646,846 | €864,674 | +€217,828 | +33.7% |
| Fixed assets | 21/28 | €632,555 | €864,674 | +€232,119 | +36.7% |
| Tangible fixed assets | 22/27 | €632,555 | €864,674 | +€232,119 | +36.7% |
| Land and buildings | 22 | €431,410 | €413,215 | -€18,195 | -4.2% |
| Furniture and vehicles | 24 | €25,000 | €25,000 | = | 0.0% |
| Other tangible fixed assets | 26 | €176,145 | €426,459 | +€250,314 | +142.1% |
| Current assets | 29/58 | €14,291 | - | -€14,291 | |
| Cash at bank and in hand | 54/58 | €14,291 | - | -€14,291 | |
| Total equity and liabilities | 10/49 | €646,846 | €864,674 | +€217,828 | +33.7% |
| Equity | 10/15 | €186,440 | €179,911 | -€6,529 | -3.5% |
| Contributions | 10/11 | €65,000 | €65,000 | = | 0.0% |
| Capital | 10 | €65,000 | €65,000 | = | 0.0% |
| Issued capital | 100 | €65,000 | €65,000 | = | 0.0% |
| Revaluation surpluses | 12 | €76,994 | €71,072 | -€5,922 | -7.7% |
| Profit (loss) carried forward | 14 | €44,446 | €43,839 | -€607 | -1.4% |
| Amounts payable | 17/49 | €460,406 | €684,763 | +€224,357 | +48.7% |
| Amounts payable after more than one year | 17 | €191,677 | €364,809 | +€173,132 | +90.3% |
| Financial debts | 170/4 | €145,875 | €334,579 | +€188,704 | +129.4% |
| Trade debts | 175 | €45,802 | €30,230 | -€15,572 | -34.0% |
| Amounts payable within one year | 42/48 | €268,729 | €319,954 | +€51,225 | +19.1% |
| Current portion of amounts payable after more than one year | 42 | €30,358 | €36,726 | +€6,368 | +21.0% |
| Financial debts | 43 | - | €2,857 | +€2,857 | |
| Credit institutions | 430/8 | - | €2,857 | +€2,857 | |
| Other amounts payable | 47/48 | €238,371 | €280,371 | +€42,000 | +17.6% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €13,256 | +€13,256 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,768 | €49,183 | +€12,415 | +33.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€82,790 | - | +€82,790 | |
| Other operating charges | 640/8 | €92,607 | €6,015 | -€86,592 | -93.5% |
| Gross operating margin | 9900 | €60,881 | €64,170 | +€3,289 | +5.4% |
| Operating profit (loss) | 9901 | €14,296 | €8,972 | -€5,324 | -37.2% |
| Financial charges | 65/66B | €7,841 | €12,198 | +€4,357 | +55.6% |
| Recurring financial charges | 65 | €7,841 | €12,198 | +€4,357 | +55.6% |
| Profit (loss) for the period before taxes | 9903 | €6,455 | -€3,226 | -€9,681 | |
| Income taxes | 67/77 | - | €3,304 | +€3,304 | |
| Profit (loss) for the period | 9904 | €6,455 | -€6,530 | -€12,985 | |
| Transfer from tax-exempt reserves | 789 | €5,923 | €5,923 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €12,378 | -€607 | -€12,985 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.