IMMO BEMA: 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 BEMA
Largest movements
- Cash -€8,230
down €8,230 (-73.7%), from €11,167 to €2,937
mainly Net result for the year (-€10,124) and Other debts (-€5,536)
- Tangible fixed assets -€7,400
down €7,400 (-3.6%), from €207,655 to €200,255
- Profit (loss) carried forward -€10,124
down €10,124 (-12.3%), from -€82,103 to -€92,228
- Other debts -€5,536
down €5,536 (-6.8%), from €80,926 to €75,390
- Gross operating margin -€4,657
down €4,657 (-85.5%), from €5,445 to €788
- Financial charges -€183
down €183 (-8.3%), from €2,207 to €2,024
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 | €218,823 | €203,192 | -€15,630 | -7.1% |
| Fixed assets | 21/28 | €207,655 | €200,255 | -€7,400 | -3.6% |
| Tangible fixed assets | 22/27 | €207,655 | €200,255 | -€7,400 | -3.6% |
| Land and buildings | 22 | €207,655 | €200,255 | -€7,400 | -3.6% |
| Current assets | 29/58 | €11,167 | €2,937 | -€8,230 | -73.7% |
| Cash at bank and in hand | 54/58 | €11,167 | €2,937 | -€8,230 | -73.7% |
| Total equity and liabilities | 10/49 | €218,823 | €203,192 | -€15,630 | -7.1% |
| Equity | 10/15 | €137,897 | €127,772 | -€10,124 | -7.3% |
| Contributions | 10/11 | €220,000 | €220,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€82,103 | -€92,228 | -€10,124 | -12.3% |
| Amounts payable | 17/49 | €80,926 | €75,420 | -€5,506 | -6.8% |
| Amounts payable within one year | 42/48 | €80,926 | €75,420 | -€5,506 | -6.8% |
| Trade debts | 44 | - | €30 | +€30 | |
| Suppliers | 440/4 | - | €30 | +€30 | |
| Other amounts payable | 47/48 | €80,926 | €75,390 | -€5,536 | -6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,400 | €7,400 | = | 0.0% |
| Other operating charges | 640/8 | €1,443 | €1,488 | +€45 | +3.1% |
| Gross operating margin | 9900 | €5,445 | €788 | -€4,657 | -85.5% |
| Operating profit (loss) | 9901 | -€3,398 | -€8,100 | -€4,702 | -138.4% |
| Financial charges | 65/66B | €2,207 | €2,024 | -€183 | -8.3% |
| Recurring financial charges | 65 | €2,207 | €2,024 | -€183 | -8.3% |
| Profit (loss) for the period before taxes | 9903 | -€5,605 | -€10,124 | -€4,519 | -80.6% |
| Profit (loss) for the period | 9904 | -€5,605 | -€10,124 | -€4,519 | -80.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,605 | -€10,124 | -€4,519 | -80.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.