IMMO B.B.: 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 B.B.
Largest movements
- Cash -€77,230
down €77,230 (-16.5%), from €469,301 to €392,071
mainly Current investments (-€75,196) and Debts after one year (-€20,103)
- Current investments +€75,196
up €75,196 (+313.1%), from €24,014 to €99,210
- Tangible fixed assets -€24,306
down €24,306 (-7.1%), from €340,094 to €315,788
of which Land and buildings: -€20,801
- Debts after one year -€20,103
down €20,103 (-49.2%), from €40,879 to €20,776
- Gross operating margin -€10,359
down €10,359 (-20.7%), from €49,938 to €39,579
- Taxes +€1,124
up €1,124 (+23.4%), from €4,802 to €5,926
- Depreciation -€929
down €929 (-3.7%), from €25,235 to €24,306
- Financial charges -€630
down €630 (-23.4%), from €2,695 to €2,066
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €833,687 | €807,613 | -€26,074 | -3.1% |
| Fixed assets | 21/28 | €340,094 | €315,788 | -€24,306 | -7.1% |
| Tangible fixed assets | 22/27 | €340,094 | €315,788 | -€24,306 | -7.1% |
| Land and buildings | 22 | €326,677 | €305,876 | -€20,801 | -6.4% |
| Plant, machinery and equipment | 23 | €7,851 | €6,046 | -€1,805 | -23.0% |
| Furniture and vehicles | 24 | €5,566 | €3,866 | -€1,700 | -30.5% |
| Current assets | 29/58 | €493,593 | €491,825 | -€1,768 | -0.4% |
| Amounts receivable within one year | 40/41 | - | €182 | +€182 | |
| Other amounts receivable | 41 | - | €182 | +€182 | |
| Current investments | 50/53 | €24,014 | €99,210 | +€75,196 | +313.1% |
| Cash at bank and in hand | 54/58 | €469,301 | €392,071 | -€77,230 | -16.5% |
| Deferred charges and accrued income | 490/1 | €278 | €362 | +€84 | +30.1% |
| Total equity and liabilities | 10/49 | €833,687 | €807,613 | -€26,074 | -3.1% |
| Equity | 10/15 | €663,090 | €665,392 | +€2,302 | +0.3% |
| Contributions | 10/11 | €339,545 | €339,545 | = | 0.0% |
| Capital | 10 | €339,545 | €339,545 | = | 0.0% |
| Issued capital | 100 | €339,545 | €339,545 | = | 0.0% |
| Reserves | 13 | €323,545 | €324,953 | +€1,407 | +0.4% |
| Non-distributable reserves | 130/1 | - | €12,000 | +€12,000 | |
| Legal reserve | 130 | - | €12,000 | +€12,000 | |
| Tax-exempt reserves | 132 | €83,451 | €72,858 | -€10,593 | -12.7% |
| Distributable reserves | 133 | €240,095 | €240,095 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €894 | +€894 | |
| Provisions and deferred taxes | 16 | €28,364 | €24,763 | -€3,601 | -12.7% |
| Deferred taxes | 168 | €28,364 | €24,763 | -€3,601 | -12.7% |
| Amounts payable | 17/49 | €142,233 | €117,458 | -€24,775 | -17.4% |
| Amounts payable after more than one year | 17 | €40,879 | €20,776 | -€20,103 | -49.2% |
| Financial debts | 170/4 | €40,879 | €20,776 | -€20,103 | -49.2% |
| Amounts payable within one year | 42/48 | €98,944 | €95,218 | -€3,726 | -3.8% |
| Current portion of amounts payable after more than one year | 42 | €19,453 | €20,103 | +€651 | +3.3% |
| Trade debts | 44 | €247 | €474 | +€227 | +92.2% |
| Suppliers | 440/4 | €247 | €474 | +€227 | +92.2% |
| Taxes, remuneration and social security | 45 | €4,759 | €4,759 | = | 0.0% |
| Taxes | 450/3 | €4,759 | €4,759 | = | 0.0% |
| Other amounts payable | 47/48 | €74,486 | €69,881 | -€4,604 | -6.2% |
| Accrued charges and deferred income | 492/3 | €2,409 | €1,464 | -€945 | -39.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,235 | €24,306 | -€929 | -3.7% |
| Other operating charges | 640/8 | €8,741 | €9,021 | +€280 | +3.2% |
| Non-recurring operating charges | 66A | €19,483 | - | -€19,483 | |
| Gross operating margin | 9900 | €49,938 | €39,579 | -€10,359 | -20.7% |
| Operating profit (loss) | 9901 | -€3,520 | €6,253 | +€9,773 | |
| Financial income | 75/76B | €201 | €439 | +€239 | +118.9% |
| Recurring financial income | 75 | €201 | €439 | +€239 | +118.9% |
| Financial charges | 65/66B | €2,695 | €2,066 | -€630 | -23.4% |
| Recurring financial charges | 65 | €2,695 | €2,066 | -€630 | -23.4% |
| Profit (loss) for the period before taxes | 9903 | -€6,015 | €4,627 | +€10,642 | |
| Transfer from deferred taxes | 780 | €3,601 | €3,601 | = | 0.0% |
| Income taxes | 67/77 | €4,802 | €5,926 | +€1,124 | +23.4% |
| Profit (loss) for the period | 9904 | -€7,216 | €2,302 | +€9,518 | |
| Transfer from tax-exempt reserves | 789 | €10,593 | €10,593 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,376 | €12,894 | +€9,518 | +281.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.