IMMO B.H: 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.
What changed
IMMO B.H
financial year 2022 against 2023filed annual accounts (NBB)
Net result for the year
€96,746
2022 · €169,775-€73,029
Equity
€7.2m
2022 · €7.1m+€96,746
Cash
€352,418
2022 · €293,710+€58,708
Balance sheet total
€12.2m
2022 · €12.3m-€34,422
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Debts after one year -€629,035
down €629,035 (-13.5%), from €4.6m to €4.0m
of which Financial debts: -€629,005
- Current portion of long-term debt +€484,137
up €484,137 (+110.7%), from €437,191 to €921,328
Income statement
- Depreciation +€53,948
up €53,948 (+21.7%), from €248,710 to €302,659
- Gross operating margin -€13,137
down €13,137 (-2.5%), from €525,649 to €512,512
- Financial charges +€6,110
up €6,110 (+5.8%), from €106,130 to €112,240
From the 2022 result to the 2023 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.
Result 2022
€169,775
Gross operating margin
-€13,137
Depreciation
-€53,948
Other operating charges
+€166
Financial charges
-€6,110
Result 2023
€96,746
Cash bridge derived
Derived from the 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€417,457
Investment
-€213,851
Financing
-€144,898
Cash 2022
€293,710
From operations (derived)
+€417,457
Net result for the year
+€96,746
Depreciation
+€302,659
Deferred charges and accrued income
+€4,321
Trade debts
+€9,996
Other debts
+€3,735
Investment (derived)
-€213,851
Investment in fixed assets (net)
-€213,851
Financing
-€144,898
Debts after one year
-€629,035
Current portion of long-term debt
+€484,137
Cash 2023
€352,418
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,283,931 | €12,249,509 | -€34,422 | -0.3% |
| Fixed assets | 21/28 | €11,948,302 | €11,859,494 | -€88,808 | -0.7% |
| Intangible fixed assets | 21 | €2,783 | €2,783 | = | 0.0% |
| Tangible fixed assets | 22/27 | €11,937,239 | €11,848,431 | -€88,808 | -0.7% |
| Land and buildings | 22 | €11,386,175 | €11,213,360 | -€172,814 | -1.5% |
| Plant, machinery and equipment | 23 | €8,540 | €6,616 | -€1,924 | -22.5% |
| Furniture and vehicles | 24 | €44,938 | €34,873 | -€10,064 | -22.4% |
| Other tangible fixed assets | 26 | €436,953 | €423,347 | -€13,606 | -3.1% |
| Assets under construction and advance payments | 27 | €60,634 | €170,235 | +€109,601 | +180.8% |
| Financial fixed assets | 28 | €8,280 | €8,280 | = | 0.0% |
| Current assets | 29/58 | €335,629 | €390,015 | +€54,386 | +16.2% |
| Amounts receivable after more than one year | 29 | €27,484 | €27,484 | = | 0.0% |
| Trade receivables | 290 | €27,484 | €27,484 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €10,113 | €10,113 | = | 0.0% |
| Other amounts receivable | 41 | €10,113 | €10,113 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €293,710 | €352,418 | +€58,708 | +20.0% |
| Deferred charges and accrued income | 490/1 | €4,321 | - | -€4,321 | |
| Total equity and liabilities | 10/49 | €12,283,931 | €12,249,509 | -€34,422 | -0.3% |
| Equity | 10/15 | €7,118,497 | €7,215,242 | +€96,746 | +1.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | €7,183,088 | €7,183,088 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€85,051 | €11,695 | +€96,746 | |
| Provisions and deferred taxes | 16 | €17,704 | €17,704 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €17,704 | €17,704 | = | 0.0% |
| Major repairs and maintenance | 162 | €17,704 | €17,704 | = | 0.0% |
| Amounts payable | 17/49 | €5,147,730 | €5,016,563 | -€131,167 | -2.5% |
| Amounts payable after more than one year | 17 | €4,644,224 | €4,015,189 | -€629,035 | -13.5% |
| Financial debts | 170/4 | €4,496,269 | €3,867,264 | -€629,005 | -14.0% |
| Other amounts payable | 178/9 | €147,955 | €147,925 | -€30 | 0.0% |
| Amounts payable within one year | 42/48 | €503,506 | €1,001,374 | +€497,868 | +98.9% |
| Current portion of amounts payable after more than one year | 42 | €437,191 | €921,328 | +€484,137 | +110.7% |
| Trade debts | 44 | €15,398 | €25,394 | +€9,996 | +64.9% |
| Suppliers | 440/4 | €15,398 | €25,394 | +€9,996 | +64.9% |
| Other amounts payable | 47/48 | €50,917 | €54,652 | +€3,735 | +7.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €248,710 | €302,659 | +€53,948 | +21.7% |
| Other operating charges | 640/8 | €1,034 | €868 | -€166 | -16.1% |
| Gross operating margin | 9900 | €525,649 | €512,512 | -€13,137 | -2.5% |
| Operating profit (loss) | 9901 | €275,905 | €208,985 | -€66,919 | -24.3% |
| Financial charges | 65/66B | €106,130 | €112,240 | +€6,110 | +5.8% |
| Recurring financial charges | 65 | €106,130 | €112,240 | +€6,110 | +5.8% |
| Profit (loss) for the period before taxes | 9903 | €169,775 | €96,746 | -€73,029 | -43.0% |
| Profit (loss) for the period | 9904 | €169,775 | €96,746 | -€73,029 | -43.0% |
| Profit (loss) for the period to be appropriated | 9905 | €169,775 | €96,746 | -€73,029 | -43.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.