IMMO BEAUMONT: what changed
Two financial 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 BEAUMONT
Largest movements
- Tangible fixed assets -€74,447
down €74,447 (-4.4%), from €1.7m to €1.6m
of which Land and buildings: -€74,447
- Short-term financial debts +€355,000
new in 2025: €355,000
- Debts after one year -€262,106
down €262,106 (-74.7%), from €350,722 to €88,615
- Current portion of long-term debt -€115,271
down €115,271 (-95.7%), from €120,464 to €5,193
- Profit (loss) carried forward -€46,073
down €46,073 (-7.3%), from €631,810 to €585,737
- Gross operating margin -€154,476
down €154,476 (-83.2%), from €185,746 to €31,270
- Taxes -€28,688
down €28,688 (-100.0%), from €28,689 to €0
- Financial charges -€9,735
down €9,735 (-40.3%), from €24,165 to €14,430
- Other operating charges -€6,432
down €6,432 (-34.3%), from €18,769 to €12,337
- Financial income -€2,778
down €2,778 (-45.1%), from €6,154 to €3,376
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 | €2,115,870 | €2,007,647 | -€108,223 | -5.1% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €1,784,209 | €1,691,762 | -€92,447 | -5.2% |
| Tangible fixed assets | 22/27 | €1,681,527 | €1,607,080 | -€74,447 | -4.4% |
| Land and buildings | 22 | €1,681,527 | €1,607,080 | -€74,447 | -4.4% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €102,682 | €84,682 | -€18,000 | -17.5% |
| Current assets | 29/58 | €331,660 | €315,885 | -€15,776 | -4.8% |
| Amounts receivable within one year | 40/41 | €318,293 | €309,622 | -€8,671 | -2.7% |
| Other amounts receivable | 41 | €318,293 | €309,622 | -€8,671 | -2.7% |
| Cash at bank and in hand | 54/58 | €12,010 | €2,634 | -€9,376 | -78.1% |
| Deferred charges and accrued income | 490/1 | €1,357 | €3,628 | +€2,271 | +167.3% |
| Total equity and liabilities | 10/49 | €2,115,870 | €2,007,647 | -€108,223 | -5.1% |
| Equity | 10/15 | €1,526,954 | €1,465,509 | -€61,445 | -4.0% |
| Contributions | 10/11 | €243,800 | €243,800 | = | 0.0% |
| Revaluation surpluses | 12 | €468,750 | €468,750 | = | 0.0% |
| Reserves | 13 | €182,594 | €167,222 | -€15,371 | -8.4% |
| Tax-exempt reserves | 132 | €182,594 | €167,222 | -€15,371 | -8.4% |
| Profit (loss) carried forward | 14 | €631,810 | €585,737 | -€46,073 | -7.3% |
| Provisions and deferred taxes | 16 | €59,532 | €54,408 | -€5,124 | -8.6% |
| Deferred taxes | 168 | €59,532 | €54,408 | -€5,124 | -8.6% |
| Amounts payable | 17/49 | €529,384 | €487,730 | -€41,655 | -7.9% |
| Amounts payable after more than one year | 17 | €350,722 | €88,615 | -€262,106 | -74.7% |
| Financial debts | 170/4 | €350,722 | €88,615 | -€262,106 | -74.7% |
| Amounts payable within one year | 42/48 | €178,662 | €399,114 | +€220,452 | +123.4% |
| Current portion of amounts payable after more than one year | 42 | €120,464 | €5,193 | -€115,271 | -95.7% |
| Financial debts | 43 | - | €355,000 | +€355,000 | |
| Credit institutions | 430/8 | - | €355,000 | +€355,000 | |
| Trade debts | 44 | €3,055 | €333 | -€2,722 | -89.1% |
| Suppliers | 440/4 | €3,055 | €333 | -€2,722 | -89.1% |
| Taxes, remuneration and social security | 45 | €27,679 | €12,367 | -€15,312 | -55.3% |
| Taxes | 450/3 | €27,679 | €12,367 | -€15,312 | -55.3% |
| Other amounts payable | 47/48 | €27,464 | €26,220 | -€1,244 | -4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €77,138 | €74,447 | -€2,691 | -3.5% |
| Other operating charges | 640/8 | €18,769 | €12,337 | -€6,432 | -34.3% |
| Gross operating margin | 9900 | €185,746 | €31,270 | -€154,476 | -83.2% |
| Operating profit (loss) | 9901 | €89,839 | -€55,514 | -€145,354 | |
| Financial income | 75/76B | €6,154 | €3,376 | -€2,778 | -45.1% |
| Recurring financial income | 75 | €6,154 | €3,376 | -€2,778 | -45.1% |
| Financial charges | 65/66B | €24,165 | €14,430 | -€9,735 | -40.3% |
| Recurring financial charges | 65 | €24,165 | €14,430 | -€9,735 | -40.3% |
| Profit (loss) for the period before taxes | 9903 | €71,828 | -€66,568 | -€138,397 | |
| Transfer from deferred taxes | 780 | €5,247 | €5,124 | -€123 | -2.3% |
| Income taxes | 67/77 | €28,689 | €0 | -€28,688 | -100.0% |
| Profit (loss) for the period | 9904 | €48,386 | -€61,445 | -€109,831 | |
| Transfer from tax-exempt reserves | 789 | €15,740 | €15,371 | -€369 | -2.3% |
| Profit (loss) for the period to be appropriated | 9905 | €64,127 | -€46,073 | -€110,200 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.