IMMO B.M.C.: 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.M.C.
Largest movements
- Receivables within one year +€24,445
up €24,445 (+4.2%), from €588,383 to €612,828
- Profit (loss) carried forward +€21,295
up €21,295 (+72.3%), from €29,461 to €50,756
- Tax, wage and social debts +€8,858
up €8,858 (+75.4%), from €11,753 to €20,611
- Gross operating margin -€9,888
down €9,888 (-45.8%), from €21,610 to €11,722
- Depreciation -€7,557
no longer reported in 2025 (was €7,557)
- Financial income -€1,706
down €1,706 (-5.0%), from €33,841 to €32,135
of which Financial income: -€1,681
- Other operating charges +€306
up €306 (+3.1%), from €9,748 to €10,054
- Taxes +€283
up €283 (+2.8%), from €10,164 to €10,447
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 | €776,283 | €803,440 | +€27,157 | +3.5% |
| Fixed assets | 21/28 | €140,060 | €140,060 | = | 0.0% |
| Tangible fixed assets | 22/27 | €140,060 | €140,060 | = | 0.0% |
| Land and buildings | 22 | €140,060 | €140,060 | = | 0.0% |
| Current assets | 29/58 | €636,223 | €663,380 | +€27,157 | +4.3% |
| Amounts receivable within one year | 40/41 | €588,383 | €612,828 | +€24,445 | +4.2% |
| Other amounts receivable | 41 | €588,383 | €612,828 | +€24,445 | +4.2% |
| Cash at bank and in hand | 54/58 | €47,840 | €50,552 | +€2,712 | +5.7% |
| Total equity and liabilities | 10/49 | €776,283 | €803,440 | +€27,157 | +3.5% |
| Equity | 10/15 | €758,618 | €781,913 | +€23,295 | +3.1% |
| Contributions | 10/11 | €644,523 | €644,523 | = | 0.0% |
| Capital | 10 | €644,523 | €644,523 | = | 0.0% |
| Issued capital | 100 | €644,523 | €644,523 | = | 0.0% |
| Reserves | 13 | €84,634 | €86,634 | +€2,000 | +2.4% |
| Non-distributable reserves | 130/1 | €24,000 | €26,000 | +€2,000 | +8.3% |
| Legal reserve | 130 | €24,000 | €26,000 | +€2,000 | +8.3% |
| Distributable reserves | 133 | €60,634 | €60,634 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,461 | €50,756 | +€21,295 | +72.3% |
| Amounts payable | 17/49 | €17,665 | €21,527 | +€3,862 | +21.9% |
| Amounts payable within one year | 42/48 | €13,785 | €20,647 | +€6,862 | +49.8% |
| Trade debts | 44 | - | €36 | +€36 | |
| Suppliers | 440/4 | - | €36 | +€36 | |
| Taxes, remuneration and social security | 45 | €11,753 | €20,611 | +€8,858 | +75.4% |
| Taxes | 450/3 | €11,753 | €20,611 | +€8,858 | +75.4% |
| Other amounts payable | 47/48 | €2,032 | - | -€2,032 | |
| Accrued charges and deferred income | 492/3 | €3,880 | €880 | -€3,000 | -77.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,557 | - | -€7,557 | |
| Other operating charges | 640/8 | €9,748 | €10,054 | +€306 | +3.1% |
| Gross operating margin | 9900 | €21,610 | €11,722 | -€9,888 | -45.8% |
| Operating profit (loss) | 9901 | €4,305 | €1,668 | -€2,637 | -61.3% |
| Financial income | 75/76B | €33,841 | €32,135 | -€1,706 | -5.0% |
| Recurring financial income | 75 | €33,816 | €32,135 | -€1,681 | -5.0% |
| Non-recurring financial income | 76B | €25 | - | -€25 | |
| Financial charges | 65/66B | €61 | €61 | = | 0.0% |
| Recurring financial charges | 65 | €61 | €61 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €38,085 | €33,742 | -€4,343 | -11.4% |
| Income taxes | 67/77 | €10,164 | €10,447 | +€283 | +2.8% |
| Profit (loss) for the period | 9904 | €27,921 | €23,295 | -€4,626 | -16.6% |
| Profit (loss) for the period to be appropriated | 9905 | €27,921 | €23,295 | -€4,626 | -16.6% |
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 5 October 2026 via checked.be.