IMMO BASCO: 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 BASCO
Largest movements
- Tangible fixed assets -€24,151
down €24,151 (-1.7%), from €1.4m to €1.4m
of which Plant, machinery and equipment: -€24,246
- Cash +€23,923
up €23,923 (+127.7%), from €18,733 to €42,656
mainly Depreciation (+€30,120) and Receivables within one year (+€23,140)
- Receivables within one year -€23,140
down €23,140 (-100.0%), from €23,140 to €0
of which Other amounts receivable: -€20,000
- Reserves -€24,236
down €24,236 (-2.3%), from €1.1m to €1.0m
of which Distributable reserves: -€24,236
- Taxes -€7,000
down €7,000 (-100.0%), from €7,000 to €0
- Depreciation -€5,077
down €5,077 (-14.4%), from €35,197 to €30,120
- Gross operating margin -€4,872
down €4,872 (-32.5%), from €14,971 to €10,099
- Write-downs +€4,791
new in 2025: €4,791
- Financial income +€784
up €784, from €0 to €784
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 | €1,466,556 | €1,443,367 | -€23,189 | -1.6% |
| Fixed assets | 21/28 | €1,424,238 | €1,400,088 | -€24,151 | -1.7% |
| Tangible fixed assets | 22/27 | €1,424,238 | €1,400,088 | -€24,151 | -1.7% |
| Land and buildings | 22 | €1,384,487 | €1,384,582 | +€95 | 0.0% |
| Plant, machinery and equipment | 23 | €39,751 | €15,505 | -€24,246 | -61.0% |
| Current assets | 29/58 | €42,318 | €43,279 | +€961 | +2.3% |
| Amounts receivable within one year | 40/41 | €23,140 | €0 | -€23,140 | -100.0% |
| Trade receivables | 40 | €3,140 | €0 | -€3,140 | -100.0% |
| Other amounts receivable | 41 | €20,000 | €0 | -€20,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €18,733 | €42,656 | +€23,923 | +127.7% |
| Deferred charges and accrued income | 490/1 | €445 | €623 | +€178 | +40.0% |
| Total equity and liabilities | 10/49 | €1,466,556 | €1,443,367 | -€23,189 | -1.6% |
| Equity | 10/15 | €1,462,680 | €1,438,444 | -€24,236 | -1.7% |
| Contributions | 10/11 | €410,481 | €410,481 | = | 0.0% |
| Reserves | 13 | €1,052,199 | €1,027,963 | -€24,236 | -2.3% |
| Non-distributable reserves | 130/1 | €28,962 | €28,962 | = | 0.0% |
| Reserves not available under the articles | 1311 | €28,962 | €28,962 | = | 0.0% |
| Other | 1319 | €0 | - | = | |
| Tax-exempt reserves | 132 | €362,813 | €362,813 | = | 0.0% |
| Distributable reserves | 133 | €660,424 | €636,188 | -€24,236 | -3.7% |
| Amounts payable | 17/49 | €3,876 | €4,923 | +€1,047 | +27.0% |
| Amounts payable after more than one year | 17 | €3,750 | €3,750 | = | 0.0% |
| Other amounts payable | 178/9 | €3,750 | €3,750 | = | 0.0% |
| Amounts payable within one year | 42/48 | €126 | €1,173 | +€1,047 | +830.7% |
| Trade debts | 44 | €126 | €1,173 | +€1,047 | +830.7% |
| Suppliers | 440/4 | €126 | €1,173 | +€1,047 | +830.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,197 | €30,120 | -€5,077 | -14.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €4,791 | +€4,791 | |
| Other operating charges | 640/8 | €126 | €163 | +€37 | +29.4% |
| Gross operating margin | 9900 | €14,971 | €10,099 | -€4,872 | -32.5% |
| Operating profit (loss) | 9901 | -€20,352 | -€24,975 | -€4,624 | -22.7% |
| Financial income | 75/76B | €0 | €784 | +€784 | |
| Recurring financial income | 75 | €0 | €784 | +€784 | |
| Financial charges | 65/66B | €337 | €45 | -€292 | -86.6% |
| Recurring financial charges | 65 | €337 | €45 | -€292 | -86.6% |
| Profit (loss) for the period before taxes | 9903 | -€20,688 | -€24,236 | -€3,548 | -17.1% |
| Income taxes | 67/77 | €7,000 | €0 | -€7,000 | -100.0% |
| Profit (loss) for the period | 9904 | -€27,688 | -€24,236 | +€3,452 | +12.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€27,688 | -€24,236 | +€3,452 | +12.5% |
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.