IMMO 500: 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.
IMMO 500
Largest movements
- Receivables after one year +€133,990
new in 2024: €133,990
- Receivables within one year -€113,687
down €113,687 (-53.2%), from €213,704 to €100,017
of which Other amounts receivable: -€127,896
- Cash +€5,786
up €5,786 (+189.3%), from €3,057 to €8,842
mainly Receivables within one year (+€113,687) and Other debts (+€61,965)
- Other debts +€61,965
up €61,965, from €0 to €61,965
- Profit (loss) carried forward -€16,488
down €16,488 (-26.4%), from €62,568 to €46,080
- Accrued charges and deferred income -€15,775
down €15,775 (-100.0%), from €15,775 to €0
- Trade debts +€11,692
up €11,692 (+32.8%), from €35,656 to €47,348
- Debts after one year -€10,000
down €10,000 (-16.1%), from €62,000 to €52,000
- Gross operating margin -€35,696
down €35,696 (-97.2%), from €36,738 to €1,042
- Write-downs -€22,360
down €22,360 (-100.0%), from €22,360 to €0
- Financial charges +€16,441
up €16,441 (+3406.3%), from €483 to €16,924
- Taxes -€6,497
down €6,497 (-95.8%), from €6,782 to €285
- Financial income -€1,887
down €1,887 (-31.6%), from €5,968 to €4,081
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 | €219,212 | €243,224 | +€24,012 | +11.0% |
| Fixed assets | 21/28 | €1,888 | €375 | -€1,513 | -80.1% |
| Intangible fixed assets | 21 | €1,513 | €0 | -€1,513 | -100.0% |
| Financial fixed assets | 28 | €375 | €375 | = | 0.0% |
| Current assets | 29/58 | €217,324 | €242,849 | +€25,525 | +11.7% |
| Amounts receivable after more than one year | 29 | - | €133,990 | +€133,990 | |
| Other amounts receivable | 291 | - | €133,990 | +€133,990 | |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €213,704 | €100,017 | -€113,687 | -53.2% |
| Trade receivables | 40 | €7,635 | €21,844 | +€14,209 | +186.1% |
| Other amounts receivable | 41 | €206,069 | €78,173 | -€127,896 | -62.1% |
| Current investments | 50/53 | €121 | €0 | -€121 | -100.0% |
| Cash at bank and in hand | 54/58 | €3,057 | €8,842 | +€5,786 | +189.3% |
| Deferred charges and accrued income | 490/1 | €443 | €0 | -€443 | -100.0% |
| Total equity and liabilities | 10/49 | €219,212 | €243,224 | +€24,012 | +11.0% |
| Equity | 10/15 | €80,523 | €64,035 | -€16,488 | -20.5% |
| Contributions | 10/11 | €16,100 | €16,100 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €0 | -€1,855 | -100.0% |
| Other | 1319 | - | €1,855 | +€1,855 | |
| Profit (loss) carried forward | 14 | €62,568 | €46,080 | -€16,488 | -26.4% |
| Amounts payable | 17/49 | €138,689 | €179,189 | +€40,500 | +29.2% |
| Amounts payable after more than one year | 17 | €62,000 | €52,000 | -€10,000 | -16.1% |
| Financial debts | 170/4 | €62,000 | €52,000 | -€10,000 | -16.1% |
| Amounts payable within one year | 42/48 | €60,914 | €127,189 | +€66,275 | +108.8% |
| Financial debts | 43 | - | €533 | +€533 | |
| Credit institutions | 430/8 | - | €533 | +€533 | |
| Trade debts | 44 | €35,656 | €47,348 | +€11,692 | +32.8% |
| Suppliers | 440/4 | €35,656 | €47,348 | +€11,692 | +32.8% |
| Taxes, remuneration and social security | 45 | €25,258 | €17,343 | -€7,915 | -31.3% |
| Taxes | 450/3 | €25,258 | €17,343 | -€7,915 | -31.3% |
| Other amounts payable | 47/48 | €0 | €61,965 | +€61,965 | |
| Accrued charges and deferred income | 492/3 | €15,775 | €0 | -€15,775 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,100 | €1,513 | -€1,587 | -51.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €22,360 | €0 | -€22,360 | -100.0% |
| Other operating charges | 640/8 | €1,975 | €3,288 | +€1,314 | +66.5% |
| Gross operating margin | 9900 | €36,738 | €1,042 | -€35,696 | -97.2% |
| Operating profit (loss) | 9901 | €9,303 | -€3,759 | -€13,062 | |
| Financial income | 75/76B | €5,968 | €4,081 | -€1,887 | -31.6% |
| Recurring financial income | 75 | €5,968 | €4,081 | -€1,887 | -31.6% |
| Financial charges | 65/66B | €483 | €16,924 | +€16,441 | +3406.3% |
| Recurring financial charges | 65 | €483 | €16,924 | +€16,441 | +3406.3% |
| Profit (loss) for the period before taxes | 9903 | €14,788 | -€16,602 | -€31,390 | |
| Income taxes | 67/77 | €6,782 | €285 | -€6,497 | -95.8% |
| Profit (loss) for the period | 9904 | €8,006 | -€16,887 | -€24,893 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,006 | -€16,887 | -€24,893 |
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 7 October 2026 via checked.be.