IMMO BEMA: 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 BEMA
Largest movements
- Cash +€33,960
up €33,960 (+22.2%), from €153,082 to €187,042
mainly Net result for the year (+€59,543) and Depreciation (+€24,920)
- Tangible fixed assets -€23,770
down €23,770 (-4.1%), from €586,648 to €562,878
- Deferred charges and accrued income +€8,688
up €8,688 (+266.1%), from €3,265 to €11,953
- Reserves +€59,543
up €59,543 (+11.8%), from €506,321 to €565,865
of which Distributable reserves: +€62,945
- Debts after one year -€40,000
down €40,000 (-57.1%), from €70,001 to €30,001
- Gross operating margin +€13,165
up €13,165 (+16.4%), from €80,510 to €93,675
- Depreciation -€6,407
down €6,407 (-20.5%), from €31,327 to €24,920
- Financial charges -€1,299
down €1,299 (-29.4%), from €4,424 to €3,125
- Financial income -€1,170
down €1,170 (-51.9%), from €2,252 to €1,083
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 | €743,671 | €762,982 | +€19,311 | +2.6% |
| Fixed assets | 21/28 | €586,648 | €562,878 | -€23,770 | -4.1% |
| Tangible fixed assets | 22/27 | €586,648 | €562,878 | -€23,770 | -4.1% |
| Land and buildings | 22 | €586,648 | €562,878 | -€23,770 | -4.1% |
| Current assets | 29/58 | €157,023 | €200,104 | +€43,081 | +27.4% |
| Amounts receivable within one year | 40/41 | €676 | €1,108 | +€433 | +64.1% |
| Other amounts receivable | 41 | €676 | €1,108 | +€433 | +64.1% |
| Cash at bank and in hand | 54/58 | €153,082 | €187,042 | +€33,960 | +22.2% |
| Deferred charges and accrued income | 490/1 | €3,265 | €11,953 | +€8,688 | +266.1% |
| Total equity and liabilities | 10/49 | €743,671 | €762,982 | +€19,311 | +2.6% |
| Equity | 10/15 | €624,061 | €683,605 | +€59,543 | +9.5% |
| Contributions | 10/11 | €117,740 | €117,740 | = | 0.0% |
| Reserves | 13 | €506,321 | €565,865 | +€59,543 | +11.8% |
| Non-distributable reserves | 130/1 | €11,774 | €11,774 | = | 0.0% |
| Reserves not available under the articles | 1311 | €11,774 | €11,774 | = | 0.0% |
| Tax-exempt reserves | 132 | €99,900 | €96,498 | -€3,402 | -3.4% |
| Distributable reserves | 133 | €394,647 | €457,593 | +€62,945 | +15.9% |
| Provisions and deferred taxes | 16 | €9,213 | €8,782 | -€432 | -4.7% |
| Deferred taxes | 168 | €9,213 | €8,782 | -€432 | -4.7% |
| Amounts payable | 17/49 | €110,396 | €70,595 | -€39,801 | -36.1% |
| Amounts payable after more than one year | 17 | €70,001 | €30,001 | -€40,000 | -57.1% |
| Financial debts | 170/4 | €70,001 | €30,001 | -€40,000 | -57.1% |
| Amounts payable within one year | 42/48 | €40,396 | €40,475 | +€79 | +0.2% |
| Current portion of amounts payable after more than one year | 42 | €40,000 | €40,000 | = | 0.0% |
| Trade debts | 44 | €396 | €475 | +€79 | +20.0% |
| Suppliers | 440/4 | €396 | €475 | +€79 | +20.0% |
| Accrued charges and deferred income | 492/3 | €0 | €120 | +€120 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,327 | €24,920 | -€6,407 | -20.5% |
| Other operating charges | 640/8 | €7,409 | €7,601 | +€192 | +2.6% |
| Gross operating margin | 9900 | €80,510 | €93,675 | +€13,165 | +16.4% |
| Operating profit (loss) | 9901 | €41,774 | €61,154 | +€19,379 | +46.4% |
| Financial income | 75/76B | €2,252 | €1,083 | -€1,170 | -51.9% |
| Recurring financial income | 75 | €2,252 | €1,083 | -€1,170 | -51.9% |
| Financial charges | 65/66B | €4,424 | €3,125 | -€1,299 | -29.4% |
| Recurring financial charges | 65 | €4,424 | €3,125 | -€1,299 | -29.4% |
| Profit (loss) for the period before taxes | 9903 | €39,603 | €59,111 | +€19,509 | +49.3% |
| Transfer from deferred taxes | 780 | €432 | €432 | = | 0.0% |
| Profit (loss) for the period | 9904 | €40,035 | €59,543 | +€19,509 | +48.7% |
| Transfer from tax-exempt reserves | 789 | €10,412 | €3,402 | -€7,010 | -67.3% |
| Profit (loss) for the period to be appropriated | 9905 | €50,446 | €62,945 | +€12,499 | +24.8% |
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 9 October 2026 via checked.be.