HALL - 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.
HALL - IMMO
Largest movements
- Receivables within one year +€25,948
up €25,948 (+14.4%), from €180,064 to €206,012
- Accrued charges and deferred income +€18,006
up €18,006 (+685.5%), from €2,627 to €20,633
- Other debts -€14,540
down €14,540 (-12.1%), from €120,519 to €105,979
- Reserves +€8,642
up €8,642 (+2.8%), from €308,239 to €316,880
of which Distributable reserves: +€8,642
- Financial income +€2,683
up €2,683 (+14.9%), from €18,016 to €20,699
- Financial charges -€1,578
down €1,578 (-6.8%), from €23,120 to €21,542
- Taxes +€1,402
up €1,402 (+76.4%), from €1,835 to €3,237
- Gross operating margin +€859
up €859 (+3.7%), from €23,228 to €24,087
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 | €834,908 | €847,736 | +€12,828 | +1.5% |
| Fixed assets | 21/28 | €345,271 | €339,272 | -€5,999 | -1.7% |
| Tangible fixed assets | 22/27 | €345,271 | €339,272 | -€5,999 | -1.7% |
| Land and buildings | 22 | €345,271 | €339,272 | -€5,999 | -1.7% |
| Current assets | 29/58 | €489,637 | €508,464 | +€18,827 | +3.8% |
| Amounts receivable after more than one year | 29 | €300,000 | €300,000 | = | 0.0% |
| Trade receivables | 290 | €300,000 | - | -€300,000 | |
| Other amounts receivable | 291 | - | €300,000 | +€300,000 | |
| Amounts receivable within one year | 40/41 | €180,064 | €206,012 | +€25,948 | +14.4% |
| Other amounts receivable | 41 | €180,064 | €206,012 | +€25,948 | +14.4% |
| Cash at bank and in hand | 54/58 | €9,573 | €1,651 | -€7,922 | -82.8% |
| Deferred charges and accrued income | 490/1 | - | €800 | +€800 | |
| Total equity and liabilities | 10/49 | €834,908 | €847,736 | +€12,828 | +1.5% |
| Equity | 10/15 | €370,239 | €378,880 | +€8,642 | +2.3% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €308,239 | €316,880 | +€8,642 | +2.8% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €230,803 | €230,803 | = | 0.0% |
| Distributable reserves | 133 | €71,235 | €79,877 | +€8,642 | +12.1% |
| Provisions and deferred taxes | 16 | €76,934 | €76,934 | = | 0.0% |
| Deferred taxes | 168 | €76,934 | €76,934 | = | 0.0% |
| Amounts payable | 17/49 | €387,735 | €391,921 | +€4,186 | +1.1% |
| Amounts payable after more than one year | 17 | €250,000 | €250,000 | = | 0.0% |
| Financial debts | 170/4 | €250,000 | €250,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €135,108 | €121,288 | -€13,820 | -10.2% |
| Trade debts | 44 | €9,104 | €1,637 | -€7,467 | -82.0% |
| Suppliers | 440/4 | €9,104 | €1,637 | -€7,467 | -82.0% |
| Taxes, remuneration and social security | 45 | €5,485 | €13,672 | +€8,187 | +149.2% |
| Taxes | 450/3 | €5,485 | €12,136 | +€6,651 | +121.3% |
| Remuneration and social security | 454/9 | - | €1,536 | +€1,536 | |
| Other amounts payable | 47/48 | €120,519 | €105,979 | -€14,540 | -12.1% |
| Accrued charges and deferred income | 492/3 | €2,627 | €20,633 | +€18,006 | +685.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,999 | €5,999 | = | 0.0% |
| Other operating charges | 640/8 | €5,251 | €5,368 | +€117 | +2.2% |
| Gross operating margin | 9900 | €23,228 | €24,087 | +€859 | +3.7% |
| Operating profit (loss) | 9901 | €11,979 | €12,721 | +€742 | +6.2% |
| Financial income | 75/76B | €18,016 | €20,699 | +€2,683 | +14.9% |
| Recurring financial income | 75 | €18,016 | €20,699 | +€2,683 | +14.9% |
| Financial charges | 65/66B | €23,120 | €21,542 | -€1,578 | -6.8% |
| Recurring financial charges | 65 | €23,120 | €21,542 | -€1,578 | -6.8% |
| Profit (loss) for the period before taxes | 9903 | €6,875 | €11,878 | +€5,004 | +72.8% |
| Income taxes | 67/77 | €1,835 | €3,237 | +€1,402 | +76.4% |
| Profit (loss) for the period | 9904 | €5,040 | €8,642 | +€3,601 | +71.5% |
| Profit (loss) for the period to be appropriated | 9905 | €5,040 | €8,642 | +€3,601 | +71.5% |
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 28 September 2026 via checked.be.