IMMO BECANA: 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 BECANA
Largest movements
- Tangible fixed assets -€6,045
down €6,045 (-30.0%), from €20,136 to €14,091
- Cash -€2,431
down €2,431 (-7.3%), from €33,415 to €30,984
mainly Net result for the year (-€6,270) and Other debts (-€1,377)
- Receivables within one year +€832
up €832 (+2,513%), from €33 to €866
- Profit (loss) carried forward -€6,270
down €6,270 (-49.9%), from -€12,568 to -€18,838
- Other debts -€1,377
no longer reported in 2025 (was €1,377)
- Gross operating margin +€2,533
up €2,533, from -€1,243 to €1,290
- Financial charges -€255
down €255 (-85.0%), from €300 to €45
- Other operating charges +€66
up €66 (+4.2%), from €1,575 to €1,642
- Financial income +€61
up €61 (+55.0%), from €110 to €171
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.
Derived cash bridge
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 | €54,330 | €46,691 | -€7,639 | -14.1% |
| Fixed assets | 21/28 | €20,136 | €14,091 | -€6,045 | -30.0% |
| Tangible fixed assets | 22/27 | €20,136 | €14,091 | -€6,045 | -30.0% |
| Land and buildings | 22 | €20,136 | €14,091 | -€6,045 | -30.0% |
| Current assets | 29/58 | €34,194 | €32,601 | -€1,594 | -4.7% |
| Amounts receivable within one year | 40/41 | €33 | €866 | +€832 | +2,513% |
| Other amounts receivable | 41 | €33 | €866 | +€832 | +2,513% |
| Cash at bank and in hand | 54/58 | €33,415 | €30,984 | -€2,431 | -7.3% |
| Deferred charges and accrued income | 490/1 | €746 | €751 | +€5 | +0.7% |
| Total equity and liabilities | 10/49 | €54,330 | €46,691 | -€7,639 | -14.1% |
| Equity | 10/15 | €52,876 | €46,606 | -€6,270 | -11.9% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €3,944 | €3,944 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,944 | €3,944 | = | 0.0% |
| Legal reserve | 130 | €3,944 | €3,944 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,568 | -€18,838 | -€6,270 | -49.9% |
| Amounts payable | 17/49 | €1,454 | €85 | -€1,369 | -94.1% |
| Amounts payable within one year | 42/48 | €1,454 | €85 | -€1,369 | -94.1% |
| Trade debts | 44 | - | €9 | +€9 | |
| Suppliers | 440/4 | - | €9 | +€9 | |
| Taxes, remuneration and social security | 45 | €77 | €77 | = | 0.0% |
| Taxes | 450/3 | €77 | €77 | = | 0.0% |
| Other amounts payable | 47/48 | €1,377 | - | -€1,377 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,045 | €6,045 | -€0 | 0.0% |
| Other operating charges | 640/8 | €1,575 | €1,642 | +€66 | +4.2% |
| Gross operating margin | 9900 | -€1,243 | €1,290 | +€2,533 | |
| Operating profit (loss) | 9901 | -€8,863 | -€6,396 | +€2,467 | +27.8% |
| Financial income | 75/76B | €110 | €171 | +€61 | +55.0% |
| Recurring financial income | 75 | €110 | €171 | +€61 | +55.0% |
| Financial charges | 65/66B | €300 | €45 | -€255 | -85.0% |
| Recurring financial charges | 65 | €300 | €45 | -€255 | -85.0% |
| Profit (loss) for the period before taxes | 9903 | -€9,053 | -€6,270 | +€2,783 | +30.7% |
| Profit (loss) for the period | 9904 | -€9,053 | -€6,270 | +€2,783 | +30.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,053 | -€6,270 | +€2,783 | +30.7% |
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 14 October 2026 via checked.be.