IMMO B.B.M.: 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.M.
Largest movements
- Stocks and contracts +€1.0m
new in 2025: €1.0m
- Tangible fixed assets -€630,326
down €630,326 (-100.0%), from €630,326 to €0
- Cash +€49,948
up €49,948 (+124621.9%), from €40 to €49,989
mainly Investment in fixed assets (net) (+€630,326) and Short-term financial debts (+€280,000)
- Receivables within one year -€14,343
down €14,343 (-100.0%), from €14,343 to €0
- Short-term financial debts +€280,000
new in 2025: €280,000
- Other debts +€164,260
up €164,260 (+4542.3%), from €3,616 to €167,876
- Reserves -€20,895
down €20,895 (-6.1%), from €339,905 to €319,010
of which Distributable reserves: -€20,895
- Tax, wage and social debts -€15,038
down €15,038 (-100.0%), from €15,038 to €0
- Depreciation -€17,801
down €17,801 (-100.0%), from €17,801 to €0
- Gross operating margin -€9,521
down €9,521, from €6,833 to -€2,688
- Financial charges +€4,262
up €4,262 (+438.2%), from €973 to €5,235
- Other operating charges +€874
up €874 (+7.2%), from €12,099 to €12,973
- Financial income -€734
down €734 (-99.9%), from €734 to €1
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 | €648,740 | €1,058,134 | +€409,394 | +63.1% |
| Fixed assets | 21/28 | €630,326 | €0 | -€630,326 | -100.0% |
| Tangible fixed assets | 22/27 | €630,326 | €0 | -€630,326 | -100.0% |
| Land and buildings | 22 | €630,326 | €0 | -€630,326 | -100.0% |
| Current assets | 29/58 | €18,415 | €1,058,134 | +€1.0m | +5646.2% |
| Amounts receivable after more than one year | 29 | €3,500 | €0 | -€3,500 | -100.0% |
| Other amounts receivable | 291 | €3,500 | €0 | -€3,500 | -100.0% |
| Stocks and contracts in progress | 3 | - | €1,008,146 | +€1.0m | |
| Stocks | 30/36 | - | €1,008,146 | +€1.0m | |
| Amounts receivable within one year | 40/41 | €14,343 | €0 | -€14,343 | -100.0% |
| Other amounts receivable | 41 | €14,343 | €0 | -€14,343 | -100.0% |
| Cash at bank and in hand | 54/58 | €40 | €49,989 | +€49,948 | +124621.9% |
| Deferred charges and accrued income | 490/1 | €531 | €0 | -€531 | -100.0% |
| Total equity and liabilities | 10/49 | €648,740 | €1,058,134 | +€409,394 | +63.1% |
| Equity | 10/15 | €629,905 | €609,010 | -€20,895 | -3.3% |
| Contributions | 10/11 | €290,000 | €290,000 | = | 0.0% |
| Capital | 10 | €290,000 | €290,000 | = | 0.0% |
| Issued capital | 100 | €290,000 | €290,000 | = | 0.0% |
| Reserves | 13 | €339,905 | €319,010 | -€20,895 | -6.1% |
| Non-distributable reserves | 130/1 | €29,000 | €29,000 | = | 0.0% |
| Legal reserve | 130 | €29,000 | €29,000 | = | 0.0% |
| Distributable reserves | 133 | €310,905 | €290,010 | -€20,895 | -6.7% |
| Amounts payable | 17/49 | €18,835 | €449,124 | +€430,289 | +2284.5% |
| Amounts payable within one year | 42/48 | €18,835 | €448,404 | +€429,569 | +2280.7% |
| Financial debts | 43 | - | €280,000 | +€280,000 | |
| Credit institutions | 430/8 | - | €280,000 | +€280,000 | |
| Trade debts | 44 | €182 | €528 | +€346 | +190.8% |
| Suppliers | 440/4 | €182 | €528 | +€346 | +190.8% |
| Taxes, remuneration and social security | 45 | €15,038 | €0 | -€15,038 | -100.0% |
| Taxes | 450/3 | €15,038 | €0 | -€15,038 | -100.0% |
| Other amounts payable | 47/48 | €3,616 | €167,876 | +€164,260 | +4542.3% |
| Accrued charges and deferred income | 492/3 | - | €720 | +€720 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,801 | €0 | -€17,801 | -100.0% |
| Other operating charges | 640/8 | €12,099 | €12,973 | +€874 | +7.2% |
| Gross operating margin | 9900 | €6,833 | -€2,688 | -€9,521 | |
| Operating profit (loss) | 9901 | -€23,067 | -€15,661 | +€7,406 | +32.1% |
| Financial income | 75/76B | €734 | €1 | -€734 | -99.9% |
| Recurring financial income | 75 | €734 | €1 | -€734 | -99.9% |
| Financial charges | 65/66B | €973 | €5,235 | +€4,262 | +438.2% |
| Recurring financial charges | 65 | €973 | €5,235 | +€4,262 | +438.2% |
| Profit (loss) for the period before taxes | 9903 | -€23,305 | -€20,895 | +€2,410 | +10.3% |
| Income taxes | 67/77 | €0 | €0 | -€0 | -85.7% |
| Profit (loss) for the period | 9904 | -€23,305 | -€20,895 | +€2,410 | +10.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,305 | -€20,895 | +€2,410 | +10.3% |
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.