BVBA IMMO HENS: 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.
What changed
BVBA IMMO HENS
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€2,083
2024 · €5,142-€7,225
Equity
€306,872
2024 · €308,955-€2,083
Cash
€19,788
2024 · €13,750+€6,038
Balance sheet total
€747,814
2024 · €758,919-€11,105
Largest movements
Assets
- Tangible fixed assets -€19,010
down €19,010 (-2.6%), from €742,702 to €723,692
Equity and liabilities
- Short-term financial debts +€70,000
new in 2025: €70,000
- Other debts -€40,436
down €40,436 (-47.6%), from €84,862 to €44,426
- Debts after one year -€21,181
down €21,181 (-8.2%), from €258,955 to €237,774
- Current portion of long-term debt -€12,259
down €12,259 (-36.7%), from €33,440 to €21,181
Income statement
- Gross operating margin -€7,125
down €7,125 (-20.3%), from €35,016 to €27,891
- Other operating charges +€467
up €467 (+13.2%), from €3,526 to €3,993
- Financial charges -€397
down €397 (-3.9%), from €10,156 to €9,759
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.
Result 2024
€5,142
Gross operating margin
-€7,125
Depreciation
+€239
Other operating charges
-€467
Financial income
-€0
Financial charges
+€397
Taxes
-€269
Result 2025
-€2,083
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.
From operations
-€30,523
Investment
€0
Financing
+€36,560
Cash 2024
€13,750
From operations (derived)
-€30,523
Net result for the year
-€2,083
Depreciation
+€19,010
Receivables within one year
+€1,619
Deferred charges and accrued income
-€3,486
Provisions
-€3,057
Trade debts
-€3,592
Tax, wage and social debts
+€269
Other debts
-€40,436
Accrued charges and deferred income
+€1,234
Financing
+€36,560
Debts after one year
-€21,181
Current portion of long-term debt
-€12,259
Short-term financial debts
+€70,000
Cash 2025
€19,788
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €758,919 | €747,814 | -€11,105 | -1.5% |
| Fixed assets | 21/28 | €742,702 | €723,692 | -€19,010 | -2.6% |
| Tangible fixed assets | 22/27 | €742,702 | €723,692 | -€19,010 | -2.6% |
| Land and buildings | 22 | €742,702 | €723,692 | -€19,010 | -2.6% |
| Current assets | 29/58 | €16,218 | €24,123 | +€7,905 | +48.7% |
| Amounts receivable within one year | 40/41 | €1,619 | - | -€1,619 | |
| Trade receivables | 40 | €1,619 | - | -€1,619 | |
| Cash at bank and in hand | 54/58 | €13,750 | €19,788 | +€6,038 | +43.9% |
| Deferred charges and accrued income | 490/1 | €848 | €4,334 | +€3,486 | +411.1% |
| Total equity and liabilities | 10/49 | €758,919 | €747,814 | -€11,105 | -1.5% |
| Equity | 10/15 | €308,955 | €306,872 | -€2,083 | -0.7% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €277,000 | €275,000 | -€2,000 | -0.7% |
| Tax-exempt reserves | 132 | €179,869 | €170,698 | -€9,171 | -5.1% |
| Distributable reserves | 133 | €97,131 | €104,302 | +€7,171 | +7.4% |
| Profit (loss) carried forward | 14 | €968 | €885 | -€83 | -8.6% |
| Provisions and deferred taxes | 16 | €59,956 | €56,899 | -€3,057 | -5.1% |
| Deferred taxes | 168 | €59,956 | €56,899 | -€3,057 | -5.1% |
| Amounts payable | 17/49 | €390,008 | €384,043 | -€5,965 | -1.5% |
| Amounts payable after more than one year | 17 | €258,955 | €237,774 | -€21,181 | -8.2% |
| Financial debts | 170/4 | €258,955 | €237,774 | -€21,181 | -8.2% |
| Amounts payable within one year | 42/48 | €124,217 | €138,199 | +€13,982 | +11.3% |
| Current portion of amounts payable after more than one year | 42 | €33,440 | €21,181 | -€12,259 | -36.7% |
| Financial debts | 43 | - | €70,000 | +€70,000 | |
| Credit institutions | 430/8 | - | €70,000 | +€70,000 | |
| Trade debts | 44 | €5,915 | €2,323 | -€3,592 | -60.7% |
| Suppliers | 440/4 | €5,915 | €2,323 | -€3,592 | -60.7% |
| Taxes, remuneration and social security | 45 | - | €269 | +€269 | |
| Taxes | 450/3 | - | €269 | +€269 | |
| Other amounts payable | 47/48 | €84,862 | €44,426 | -€40,436 | -47.6% |
| Accrued charges and deferred income | 492/3 | €6,836 | €8,071 | +€1,234 | +18.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,249 | €19,010 | -€239 | -1.2% |
| Other operating charges | 640/8 | €3,526 | €3,993 | +€467 | +13.2% |
| Gross operating margin | 9900 | €35,016 | €27,891 | -€7,125 | -20.3% |
| Operating profit (loss) | 9901 | €12,240 | €4,888 | -€7,352 | -60.1% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €10,156 | €9,759 | -€397 | -3.9% |
| Recurring financial charges | 65 | €10,156 | €9,759 | -€397 | -3.9% |
| Profit (loss) for the period before taxes | 9903 | €2,084 | -€4,871 | -€6,955 | |
| Transfer from deferred taxes | 780 | €3,057 | €3,057 | +€0 | 0.0% |
| Income taxes | 67/77 | - | €269 | +€269 | |
| Profit (loss) for the period | 9904 | €5,142 | -€2,083 | -€7,225 | |
| Transfer from tax-exempt reserves | 789 | €9,171 | €9,171 | -€0 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €14,313 | €7,088 | -€7,225 | -50.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.