IMMO 7.8: 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 7.8
Largest movements
- Receivables within one year -€3,075
no longer reported in 2024 (was €3,075)
- Deferred charges and accrued income +€708
new in 2024: €708
- Formation expenses -€256
down €256 (-16.9%), from €1,515 to €1,259
- Trade debts -€1,331
down €1,331 (-79.0%), from €1,685 to €353
- Profit (loss) carried forward -€1,050
down €1,050 (-87.6%), from -€1,198 to -€2,248
- Accrued charges and deferred income -€650
down €650 (-64.0%), from €1,015 to €365
- Other debts +€372
up €372 (+310.0%), from €120 to €492
- Gross operating margin -€322
new in 2024: -€322
- Other operating charges +€187
new in 2024: €187
- Depreciation +€80
up €80 (+19.1%), from €415 to €495
- Financial charges +€35
up €35 (+301.6%), from €12 to €47
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 | €4,622 | €1,966 | -€2,656 | -57.5% |
| Formation expenses | 20 | €1,515 | €1,259 | -€256 | -16.9% |
| Current assets | 29/58 | €3,107 | €708 | -€2,399 | -77.2% |
| Amounts receivable within one year | 40/41 | €3,075 | - | -€3,075 | |
| Trade receivables | 40 | €3,075 | - | -€3,075 | |
| Cash at bank and in hand | 54/58 | €32 | - | -€32 | |
| Deferred charges and accrued income | 490/1 | - | €708 | +€708 | |
| Total equity and liabilities | 10/49 | €4,622 | €1,966 | -€2,656 | -57.5% |
| Equity | 10/15 | €1,802 | €752 | -€1,050 | -58.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,198 | -€2,248 | -€1,050 | -87.6% |
| Amounts payable | 17/49 | €2,820 | €1,214 | -€1,606 | -56.9% |
| Amounts payable within one year | 42/48 | €1,805 | €849 | -€956 | -53.0% |
| Financial debts | 43 | - | €4 | +€4 | |
| Credit institutions | 430/8 | - | €4 | +€4 | |
| Trade debts | 44 | €1,685 | €353 | -€1,331 | -79.0% |
| Suppliers | 440/4 | €1,685 | €353 | -€1,331 | -79.0% |
| Other amounts payable | 47/48 | €120 | €492 | +€372 | +310.0% |
| Accrued charges and deferred income | 492/3 | €1,015 | €365 | -€650 | -64.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €415 | €495 | +€80 | +19.1% |
| Other operating charges | 640/8 | - | €187 | +€187 | |
| Gross operating margin | 9900 | - | -€322 | -€322 | |
| Operating profit (loss) | 9901 | -€415 | -€1,003 | -€588 | -141.5% |
| Financial charges | 65/66B | €12 | €47 | +€35 | +301.6% |
| Recurring financial charges | 65 | €12 | €47 | +€35 | +301.6% |
| Profit (loss) for the period before taxes | 9903 | -€427 | -€1,050 | -€623 | -145.9% |
| Profit (loss) for the period | 9904 | -€427 | -€1,050 | -€623 | -145.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€427 | -€1,050 | -€623 | -145.9% |
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.