IMMO 834: 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.
IMMO 834
Largest movements
- Tangible fixed assets -€19,968
down €19,968 (-19.2%), from €104,179 to €84,211
- Receivables within one year +€10,000
new in 2024: €10,000
- Cash +€8,179
up €8,179 (+48.8%), from €16,759 to €24,938
mainly Other debts (+€30,000) and Depreciation (+€19,968)
- Other debts +€30,000
up €30,000 (+200.5%), from €14,959 to €44,959
- Profit (loss) carried forward -€29,790
down €29,790 (-86.8%), from €34,335 to €4,545
- Debts after one year -€8,114
down €8,114 (-25.5%), from €31,841 to €23,727
of which Financial debts: -€8,114
- Reserves +€3,800
up €3,800 (+25.6%), from €14,859 to €18,659
of which Distributable reserves: +€3,800
- Trade debts +€1,314
new in 2024: €1,314
- Gross operating margin +€1,536
up €1,536 (+5.1%), from €30,360 to €31,896
- Taxes +€846
up €846 (+63.0%), from €1,343 to €2,189
- Depreciation +€446
up €446 (+2.3%), from €19,522 to €19,968
- Financial charges -€346
down €346 (-20.0%), from €1,731 to €1,385
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 | €123,598 | €121,979 | -€1,619 | -1.3% |
| Fixed assets | 21/28 | €104,179 | €84,211 | -€19,968 | -19.2% |
| Tangible fixed assets | 22/27 | €104,179 | €84,211 | -€19,968 | -19.2% |
| Land and buildings | 22 | €104,179 | €84,211 | -€19,968 | -19.2% |
| Current assets | 29/58 | €19,419 | €37,768 | +€18,349 | +94.5% |
| Amounts receivable within one year | 40/41 | - | €10,000 | +€10,000 | |
| Other amounts receivable | 41 | - | €10,000 | +€10,000 | |
| Cash at bank and in hand | 54/58 | €16,759 | €24,938 | +€8,179 | +48.8% |
| Deferred charges and accrued income | 490/1 | €2,660 | €2,830 | +€170 | +6.4% |
| Total equity and liabilities | 10/49 | €123,598 | €121,979 | -€1,619 | -1.3% |
| Equity | 10/15 | €67,786 | €41,796 | -€25,990 | -38.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €14,859 | €18,659 | +€3,800 | +25.6% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €13,000 | €16,800 | +€3,800 | +29.2% |
| Profit (loss) carried forward | 14 | €34,335 | €4,545 | -€29,790 | -86.8% |
| Amounts payable | 17/49 | €55,812 | €80,183 | +€24,371 | +43.7% |
| Amounts payable after more than one year | 17 | €31,841 | €23,727 | -€8,114 | -25.5% |
| Financial debts | 170/4 | €24,541 | €16,427 | -€8,114 | -33.1% |
| Other amounts payable | 178/9 | €7,300 | €7,300 | = | 0.0% |
| Amounts payable within one year | 42/48 | €23,971 | €56,456 | +€32,485 | +135.5% |
| Current portion of amounts payable after more than one year | 42 | €7,816 | €8,114 | +€298 | +3.8% |
| Trade debts | 44 | - | €1,314 | +€1,314 | |
| Suppliers | 440/4 | - | €1,314 | +€1,314 | |
| Taxes, remuneration and social security | 45 | €1,196 | €2,069 | +€873 | +73.0% |
| Taxes | 450/3 | €1,196 | €2,069 | +€873 | +73.0% |
| Other amounts payable | 47/48 | €14,959 | €44,959 | +€30,000 | +200.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,522 | €19,968 | +€446 | +2.3% |
| Other operating charges | 640/8 | €4,174 | €4,344 | +€170 | +4.1% |
| Gross operating margin | 9900 | €30,360 | €31,896 | +€1,536 | +5.1% |
| Operating profit (loss) | 9901 | €6,664 | €7,584 | +€920 | +13.8% |
| Financial charges | 65/66B | €1,731 | €1,385 | -€346 | -20.0% |
| Recurring financial charges | 65 | €1,731 | €1,385 | -€346 | -20.0% |
| Profit (loss) for the period before taxes | 9903 | €4,933 | €6,199 | +€1,266 | +25.7% |
| Income taxes | 67/77 | €1,343 | €2,189 | +€846 | +63.0% |
| Profit (loss) for the period | 9904 | €3,590 | €4,010 | +€420 | +11.7% |
| Profit (loss) for the period to be appropriated | 9905 | €3,590 | €4,010 | +€420 | +11.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.