IMMO BEA: 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 BEA
Largest movements
- Cash +€17,709
up €17,709 (+10.7%), from €166,128 to €183,837
mainly Net result for the year (+€8,787) and Depreciation (+€5,501)
- Tangible fixed assets -€5,501
down €5,501 (-9.7%), from €56,889 to €51,389
- Reserves +€8,785
up €8,785 (+27.2%), from €32,250 to €41,035
of which Distributable reserves: +€8,785
- Trade debts +€3,863
up €3,863 (+67.5%), from €5,720 to €9,583
- Depreciation -€6,795
down €6,795 (-55.3%), from €12,295 to €5,501
- Gross operating margin -€3,175
down €3,175 (-13.5%), from €23,438 to €20,263
- Taxes +€1,235
up €1,235 (+37.8%), from €3,264 to €4,499
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 | €284,657 | €298,543 | +€13,886 | +4.9% |
| Fixed assets | 21/28 | €56,889 | €51,389 | -€5,501 | -9.7% |
| Tangible fixed assets | 22/27 | €56,889 | €51,389 | -€5,501 | -9.7% |
| Land and buildings | 22 | €56,889 | €51,389 | -€5,501 | -9.7% |
| Current assets | 29/58 | €227,768 | €247,154 | +€19,387 | +8.5% |
| Amounts receivable within one year | 40/41 | €58,500 | €58,500 | = | 0.0% |
| Other amounts receivable | 41 | €58,500 | €58,500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €166,128 | €183,837 | +€17,709 | +10.7% |
| Deferred charges and accrued income | 490/1 | €3,140 | €4,818 | +€1,678 | +53.4% |
| Total equity and liabilities | 10/49 | €284,657 | €298,543 | +€13,886 | +4.9% |
| Equity | 10/15 | €274,993 | €283,781 | +€8,787 | +3.2% |
| Contributions | 10/11 | €205,000 | €205,000 | = | 0.0% |
| Capital | 10 | €205,000 | €205,000 | = | 0.0% |
| Issued capital | 100 | €205,000 | €205,000 | = | 0.0% |
| Reserves | 13 | €32,250 | €41,035 | +€8,785 | +27.2% |
| Non-distributable reserves | 130/1 | €20,500 | €20,500 | = | 0.0% |
| Legal reserve | 130 | €20,500 | €20,500 | = | 0.0% |
| Distributable reserves | 133 | €11,750 | €20,535 | +€8,785 | +74.8% |
| Profit (loss) carried forward | 14 | €37,743 | €37,746 | +€2 | 0.0% |
| Amounts payable | 17/49 | €9,664 | €14,762 | +€5,099 | +52.8% |
| Amounts payable within one year | 42/48 | €8,984 | €14,082 | +€5,099 | +56.8% |
| Trade debts | 44 | €5,720 | €9,583 | +€3,863 | +67.5% |
| Suppliers | 440/4 | €5,720 | €9,583 | +€3,863 | +67.5% |
| Taxes, remuneration and social security | 45 | €3,264 | €4,499 | +€1,235 | +37.8% |
| Taxes | 450/3 | €3,264 | €4,499 | +€1,235 | +37.8% |
| Accrued charges and deferred income | 492/3 | €680 | €680 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,295 | €5,501 | -€6,795 | -55.3% |
| Other operating charges | 640/8 | €4,319 | €4,417 | +€98 | +2.3% |
| Gross operating margin | 9900 | €23,438 | €20,263 | -€3,175 | -13.5% |
| Operating profit (loss) | 9901 | €6,824 | €10,346 | +€3,522 | +51.6% |
| Financial income | 75/76B | €3,140 | €3,140 | = | 0.0% |
| Recurring financial income | 75 | €3,140 | €3,140 | = | 0.0% |
| Financial charges | 65/66B | €170 | €200 | +€30 | +17.7% |
| Recurring financial charges | 65 | €170 | €200 | +€30 | +17.7% |
| Profit (loss) for the period before taxes | 9903 | €9,794 | €13,286 | +€3,492 | +35.7% |
| Income taxes | 67/77 | €3,264 | €4,499 | +€1,235 | +37.8% |
| Profit (loss) for the period | 9904 | €6,531 | €8,787 | +€2,257 | +34.6% |
| Profit (loss) for the period to be appropriated | 9905 | €6,531 | €8,787 | +€2,257 | +34.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.