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IMMO 155: 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.

What changed

IMMO 155

BE 0798.427.883
NACE 68.110, Buying and selling of own real estate
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
-€8,002
2023 · -€21,321+€13,319
Equity
-€23,322
2023 · -€15,321-€8,002
Cash
€10,509
2023 · €55,810-€45,301
Balance sheet total
€166,639
2023 · €191,232-€24,593

Largest movements

2023 to 2024
Assets
  • Stocks and contracts +€150,982

    new in 2024: €150,982

  • Tangible fixed assets -€130,920

    down €130,920 (-100.0%), from €130,920 to €0

  • Cash -€45,301

    down €45,301 (-81.2%), from €55,810 to €10,509

    mainly Stocks and contracts (-€150,982) and Trade debts (-€16,592)

Equity and liabilities
  • Trade debts -€16,592

    down €16,592 (-95.7%), from €17,331 to €740

  • Profit (loss) carried forward -€8,002

    down €8,002 (-37.5%), from -€21,321 to -€29,322

Income statement
  • Depreciation -€9,822

    down €9,822 (-100.0%), from €9,822 to €0

  • Gross operating margin +€4,133

    up €4,133 (+37.1%), from -€11,133 to -€7,000

  • Other operating charges +€630

    up €630 (+189.3%), from €333 to €962

From the 2023 result to the 2024 result

effect on the 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 2023 -€21,321
Gross operating margin +€4,133
Depreciation +€9,822
Other operating charges -€630
Financial charges -€7
Result 2024 -€8,002

Cash bridge derived

cash 2023 to 2024

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.

From operations -€176,221
Investment +€130,920
Financing €0
Cash 2023 €55,810
Net result for the year -€8,002
Stocks and contracts -€150,982
Receivables within one year -€637
Deferred charges and accrued income -€9
Trade debts -€16,592
Investment in fixed assets (net) +€130,920
Cash 2024 €10,509
Every line side by side 33 lines
Line Code 2023 2024 Change %
Total assets 20/58 €191,232 €166,639 -€24,593 -12.9%
Fixed assets 21/28 €130,920 €0 -€130,920 -100.0%
Tangible fixed assets 22/27 €130,920 €0 -€130,920 -100.0%
Land and buildings 22 €130,920 €0 -€130,920 -100.0%
Current assets 29/58 €60,312 €166,639 +€106,327 +176.3%
Stocks and contracts in progress 3 - €150,982 +€150,982
Stocks 30/36 - €150,982 +€150,982
Amounts receivable within one year 40/41 €4,488 €5,125 +€637 +14.2%
Trade receivables 40 - €545 +€545
Other amounts receivable 41 €4,488 €4,581 +€93 +2.1%
Cash at bank and in hand 54/58 €55,810 €10,509 -€45,301 -81.2%
Deferred charges and accrued income 490/1 €13 €23 +€9 +68.1%
Total equity and liabilities 10/49 €191,232 €166,639 -€24,593 -12.9%
Equity 10/15 -€15,321 -€23,322 -€8,002 -52.2%
Contributions 10/11 €6,000 €6,000 = 0.0%
Profit (loss) carried forward 14 -€21,321 -€29,322 -€8,002 -37.5%
Amounts payable 17/49 €206,553 €189,961 -€16,592 -8.0%
Amounts payable after more than one year 17 €70,000 €70,000 = 0.0%
Financial debts 170/4 €70,000 €70,000 = 0.0%
Amounts payable within one year 42/48 €136,553 €119,961 -€16,592 -12.2%
Trade debts 44 €17,331 €740 -€16,592 -95.7%
Suppliers 440/4 €17,331 €740 -€16,592 -95.7%
Other amounts payable 47/48 €119,222 €119,222 = 0.0%
Non-recurring operating income 76A - €954 +€954
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €9,822 €0 -€9,822 -100.0%
Other operating charges 640/8 €333 €962 +€630 +189.3%
Gross operating margin 9900 -€11,133 -€7,000 +€4,133 +37.1%
Operating profit (loss) 9901 -€21,288 -€7,962 +€13,326 +62.6%
Financial charges 65/66B €33 €39 +€7 +20.2%
Recurring financial charges 65 €33 €39 +€7 +20.2%
Profit (loss) for the period before taxes 9903 -€21,321 -€8,002 +€13,319 +62.5%
Profit (loss) for the period 9904 -€21,321 -€8,002 +€13,319 +62.5%
Profit (loss) for the period to be appropriated 9905 -€21,321 -€8,002 +€13,319 +62.5%

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 29 September 2026 via checked.be.