BURO 5 - IMMO: 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.
BURO 5 - IMMO
Largest movements
- Tangible fixed assets -€43,275
down €43,275 (-14.4%), from €301,184 to €257,910
of which Land and buildings: -€42,115
- Cash +€6,438
up €6,438 (+53.8%), from €11,976 to €18,413
mainly Depreciation (+€43,275) and Net result for the year (+€3,828)
- Debts after one year -€38,310
down €38,310 (-17.7%), from €216,226 to €177,916
of which Financial debts: -€38,310
- Profit (loss) carried forward +€3,828
up €3,828 (+5.7%), from €67,227 to €71,055
- Gross operating margin -€2,247
down €2,247 (-3.5%), from €63,444 to €61,198
- Financial charges -€1,324
down €1,324 (-15.0%), from €8,818 to €7,494
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €379,861 | €345,196 | -€34,665 | -9.1% |
| Fixed assets | 21/28 | €301,184 | €257,910 | -€43,275 | -14.4% |
| Tangible fixed assets | 22/27 | €301,184 | €257,910 | -€43,275 | -14.4% |
| Land and buildings | 22 | €299,923 | €257,808 | -€42,115 | -14.0% |
| Furniture and vehicles | 24 | €1,261 | €102 | -€1,160 | -91.9% |
| Current assets | 29/58 | €78,676 | €87,286 | +€8,610 | +10.9% |
| Amounts receivable after more than one year | 29 | €21,403 | €19,512 | -€1,892 | -8.8% |
| Other amounts receivable | 291 | €21,403 | €19,512 | -€1,892 | -8.8% |
| Amounts receivable within one year | 40/41 | €45,298 | €48,565 | +€3,267 | +7.2% |
| Trade receivables | 40 | €32,469 | €17,348 | -€15,121 | -46.6% |
| Other amounts receivable | 41 | €12,829 | €31,217 | +€18,388 | +143% |
| Cash at bank and in hand | 54/58 | €11,976 | €18,413 | +€6,438 | +53.8% |
| Deferred charges and accrued income | 490/1 | - | €797 | +€797 | |
| Total equity and liabilities | 10/49 | €379,861 | €345,196 | -€34,665 | -9.1% |
| Equity | 10/15 | €121,280 | €125,108 | +€3,828 | +3.2% |
| Contributions | 10/11 | €17,182 | €17,182 | = | 0.0% |
| Reserves | 13 | €36,870 | €36,870 | = | 0.0% |
| Distributable reserves | 133 | €36,870 | €36,870 | = | 0.0% |
| Profit (loss) carried forward | 14 | €67,227 | €71,055 | +€3,828 | +5.7% |
| Amounts payable | 17/49 | €258,581 | €220,088 | -€38,493 | -14.9% |
| Amounts payable after more than one year | 17 | €216,226 | €177,916 | -€38,310 | -17.7% |
| Financial debts | 170/4 | €215,524 | €177,213 | -€38,310 | -17.8% |
| Other amounts payable | 178/9 | €703 | €703 | = | 0.0% |
| Amounts payable within one year | 42/48 | €42,355 | €42,172 | -€182 | -0.4% |
| Current portion of amounts payable after more than one year | 42 | €36,906 | €38,310 | +€1,404 | +3.8% |
| Trade debts | 44 | €439 | €657 | +€218 | +49.7% |
| Suppliers | 440/4 | €439 | €657 | +€218 | +49.7% |
| Taxes, remuneration and social security | 45 | €4,590 | €2,785 | -€1,805 | -39.3% |
| Taxes | 450/3 | €4,590 | €2,785 | -€1,805 | -39.3% |
| Other amounts payable | 47/48 | €420 | €420 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,275 | €43,275 | = | 0.0% |
| Other operating charges | 640/8 | €5,558 | €5,371 | -€187 | -3.4% |
| Gross operating margin | 9900 | €63,444 | €61,198 | -€2,247 | -3.5% |
| Operating profit (loss) | 9901 | €14,611 | €12,552 | -€2,060 | -14.1% |
| Financial income | 75/76B | €0 | €47 | +€47 | |
| Recurring financial income | 75 | €0 | €47 | +€47 | |
| Financial charges | 65/66B | €8,818 | €7,494 | -€1,324 | -15.0% |
| Recurring financial charges | 65 | €8,818 | €7,494 | -€1,324 | -15.0% |
| Profit (loss) for the period before taxes | 9903 | €5,793 | €5,104 | -€689 | -11.9% |
| Income taxes | 67/77 | €1,579 | €1,276 | -€303 | -19.2% |
| Profit (loss) for the period | 9904 | €4,215 | €3,828 | -€387 | -9.2% |
| Profit (loss) for the period to be appropriated | 9905 | €4,215 | €3,828 | -€387 | -9.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.