IMMO BCT: 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 BCT
Largest movements
- Tangible fixed assets -€40,497
down €40,497 (-10.2%), from €397,216 to €356,719
- Debts after one year -€15,833
down €15,833 (-15.0%), from €105,582 to €89,748
- Trade debts -€14,856
down €14,856 (-14.6%), from €101,880 to €87,025
- Accrued charges and deferred income -€5,626
no longer reported in 2025 (was €5,626)
- Other debts -€5,436
down €5,436 (-7.3%), from €74,862 to €69,426
- Profit (loss) carried forward +€4,272
up €4,272 (+10.8%), from €39,585 to €43,857
- Depreciation +€4,008
up €4,008 (+11.0%), from €36,489 to €40,497
- Taxes +€958
up €958 (+205.7%), from €466 to €1,424
- Other operating charges +€727
up €727 (+14.9%), from €4,876 to €5,603
- Financial charges -€667
down €667 (-25.2%), from €2,645 to €1,978
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 | €398,614 | €360,890 | -€37,724 | -9.5% |
| Fixed assets | 21/28 | €397,216 | €356,719 | -€40,497 | -10.2% |
| Tangible fixed assets | 22/27 | €397,216 | €356,719 | -€40,497 | -10.2% |
| Land and buildings | 22 | €397,216 | €356,719 | -€40,497 | -10.2% |
| Current assets | 29/58 | €1,398 | €4,171 | +€2,773 | +198.4% |
| Amounts receivable within one year | 40/41 | - | €2,576 | +€2,576 | |
| Other amounts receivable | 41 | - | €2,576 | +€2,576 | |
| Cash at bank and in hand | 54/58 | €594 | €743 | +€149 | +25.2% |
| Deferred charges and accrued income | 490/1 | €804 | €852 | +€48 | +5.9% |
| Total equity and liabilities | 10/49 | €398,614 | €360,890 | -€37,724 | -9.5% |
| Equity | 10/15 | €94,585 | €98,857 | +€4,272 | +4.5% |
| Reserves | 13 | €55,000 | €55,000 | = | 0.0% |
| Distributable reserves | 133 | €55,000 | €55,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,585 | €43,857 | +€4,272 | +10.8% |
| Amounts payable | 17/49 | €304,028 | €262,033 | -€41,996 | -13.8% |
| Amounts payable after more than one year | 17 | €105,582 | €89,748 | -€15,833 | -15.0% |
| Financial debts | 170/4 | €105,582 | €89,748 | -€15,833 | -15.0% |
| Amounts payable within one year | 42/48 | €192,820 | €172,285 | -€20,536 | -10.7% |
| Current portion of amounts payable after more than one year | 42 | €15,612 | €15,833 | +€221 | +1.4% |
| Trade debts | 44 | €101,880 | €87,025 | -€14,856 | -14.6% |
| Suppliers | 440/4 | €101,880 | €87,025 | -€14,856 | -14.6% |
| Taxes, remuneration and social security | 45 | €466 | - | -€466 | |
| Taxes | 450/3 | €466 | - | -€466 | |
| Other amounts payable | 47/48 | €74,862 | €69,426 | -€5,436 | -7.3% |
| Accrued charges and deferred income | 492/3 | €5,626 | - | -€5,626 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,489 | €40,497 | +€4,008 | +11.0% |
| Other operating charges | 640/8 | €4,876 | €5,603 | +€727 | +14.9% |
| Gross operating margin | 9900 | €53,870 | €53,774 | -€96 | -0.2% |
| Operating profit (loss) | 9901 | €12,505 | €7,674 | -€4,832 | -38.6% |
| Financial charges | 65/66B | €2,645 | €1,978 | -€667 | -25.2% |
| Recurring financial charges | 65 | €2,645 | €1,978 | -€667 | -25.2% |
| Profit (loss) for the period before taxes | 9903 | €9,860 | €5,695 | -€4,164 | -42.2% |
| Income taxes | 67/77 | €466 | €1,424 | +€958 | +205.7% |
| Profit (loss) for the period | 9904 | €9,394 | €4,272 | -€5,123 | -54.5% |
| Profit (loss) for the period to be appropriated | 9905 | €9,394 | €4,272 | -€5,123 | -54.5% |
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 30 September 2026 via checked.be.