IMMO BELLIARD: 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 BELLIARD
Largest movements
- Receivables within one year -€23,722
down €23,722 (-1.5%), from €1.5m to €1.5m
of which Trade receivables: -€26,163
No liability line moved by more than 1% of the balance sheet total.
- Write-downs +€107,312
no longer reported in 2023 (was -€107,312)
- Other operating charges +€7,057
new in 2023: €7,057
- Financial charges +€2,313
up €2,313 (+219.2%), from €1,055 to €3,368
- Gross operating margin +€1,264
no longer reported in 2023 (was -€1,264)
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,596,437 | €1,573,059 | -€23,378 | -1.5% |
| Current assets | 29/58 | €1,596,437 | €1,573,059 | -€23,378 | -1.5% |
| Amounts receivable within one year | 40/41 | €1,533,858 | €1,510,136 | -€23,722 | -1.5% |
| Trade receivables | 40 | €26,163 | - | -€26,163 | |
| Other amounts receivable | 41 | €1,507,695 | €1,510,136 | +€2,441 | +0.2% |
| Cash at bank and in hand | 54/58 | €20,593 | €20,936 | +€343 | +1.7% |
| Deferred charges and accrued income | 490/1 | €41,987 | €41,987 | = | 0.0% |
| Total equity and liabilities | 10/49 | €1,596,437 | €1,573,059 | -€23,378 | -1.5% |
| Equity | 10/15 | -€109,696 | -€120,121 | -€10,425 | -9.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €18,458 | €18,458 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,832 | €1,832 | = | 0.0% |
| Legal reserve | 130 | €1,832 | €1,832 | = | 0.0% |
| Distributable reserves | 133 | €16,626 | €16,626 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€190,154 | -€200,579 | -€10,425 | -5.5% |
| Amounts payable | 17/49 | €1,706,133 | €1,693,180 | -€12,954 | -0.8% |
| Amounts payable within one year | 42/48 | €1,602,564 | €1,589,610 | -€12,954 | -0.8% |
| Financial debts | 43 | €149,921 | €149,771 | -€150 | -0.1% |
| Other loans | 439 | €149,921 | €149,771 | -€150 | -0.1% |
| Trade debts | 44 | €1,003,674 | €990,870 | -€12,804 | -1.3% |
| Suppliers | 440/4 | €1,003,674 | €990,870 | -€12,804 | -1.3% |
| Other amounts payable | 47/48 | €448,970 | €448,970 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €103,569 | €103,569 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€107,312 | - | +€107,312 | |
| Other operating charges | 640/8 | - | €7,057 | +€7,057 | |
| Gross operating margin | 9900 | -€1,264 | - | +€1,264 | |
| Operating profit (loss) | 9901 | €106,048 | -€7,057 | -€113,105 | |
| Financial charges | 65/66B | €1,055 | €3,368 | +€2,313 | +219.2% |
| Recurring financial charges | 65 | €1,055 | €3,368 | +€2,313 | +219.2% |
| Profit (loss) for the period before taxes | 9903 | €104,993 | -€10,425 | -€115,418 | |
| Profit (loss) for the period | 9904 | €104,993 | -€10,425 | -€115,418 | |
| Profit (loss) for the period to be appropriated | 9905 | €104,993 | -€10,425 | -€115,418 |
Source: filed annual accounts (NBB), fiscal years ended 30 November 2022 and 30 November 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.