IMMO-BCM: 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-BCM
Largest movements
- Cash -€4,875
down €4,875 (-45.0%), from €10,831 to €5,957
mainly Net result for the year (-€4,521) and Trade debts (-€495)
- Profit (loss) carried forward -€4,521
down €4,521, from €64 to -€4,457
- Provisions +€25,790
up €25,790, from -€25,790 to €0
- Gross operating margin +€2,056
up €2,056 (+37.0%), from -€5,559 to -€3,504
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 | €61,831 | €56,957 | -€4,875 | -7.9% |
| Current assets | 29/58 | €61,831 | €56,957 | -€4,875 | -7.9% |
| Stocks and contracts in progress | 3 | €36,000 | €36,000 | = | 0.0% |
| Stocks | 30/36 | €36,000 | €36,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €15,000 | €15,000 | = | 0.0% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €15,000 | €15,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €10,831 | €5,957 | -€4,875 | -45.0% |
| Total equity and liabilities | 10/49 | €61,831 | €56,957 | -€4,875 | -7.9% |
| Equity | 10/15 | €20,524 | €16,003 | -€4,521 | -22.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 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% |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €64 | -€4,457 | -€4,521 | |
| Provisions and deferred taxes | 16 | €5,000 | €5,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €5,000 | €5,000 | = | 0.0% |
| Other liabilities and charges | 164/5 | €5,000 | €5,000 | = | 0.0% |
| Amounts payable | 17/49 | €36,307 | €35,953 | -€354 | -1.0% |
| Amounts payable after more than one year | 17 | €15,330 | €15,488 | +€158 | +1.0% |
| Other amounts payable | 178/9 | €15,330 | €15,488 | +€158 | +1.0% |
| Amounts payable within one year | 42/48 | €20,977 | €20,465 | -€511 | -2.4% |
| Financial debts | 43 | €16 | €0 | -€16 | -99.3% |
| Credit institutions | 430/8 | €16 | €0 | -€16 | -99.3% |
| Trade debts | 44 | €20,960 | €20,465 | -€495 | -2.4% |
| Suppliers | 440/4 | €20,960 | €20,465 | -€495 | -2.4% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€25,790 | €0 | +€25,790 | |
| Other operating charges | 640/8 | €822 | €851 | +€29 | +3.6% |
| Non-recurring operating charges | 66A | €8,393 | €0 | -€8,393 | -100.0% |
| Gross operating margin | 9900 | -€5,559 | -€3,504 | +€2,056 | +37.0% |
| Operating profit (loss) | 9901 | €11,016 | -€4,355 | -€15,371 | |
| Financial income | 75/76B | €8 | €3 | -€6 | -65.9% |
| Recurring financial income | 75 | €8 | €3 | -€6 | -65.9% |
| Financial charges | 65/66B | €149 | €169 | +€19 | +12.8% |
| Recurring financial charges | 65 | €149 | €169 | +€19 | +12.8% |
| Profit (loss) for the period before taxes | 9903 | €10,875 | -€4,521 | -€15,396 | |
| Profit (loss) for the period | 9904 | €10,875 | -€4,521 | -€15,396 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,875 | -€4,521 | -€15,396 |
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 29 September 2026 via checked.be.