IMMO BEMO: 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 BEMO
Largest movements
- Tangible fixed assets -€17,128
down €17,128 (-2.8%), from €616,116 to €598,988
of which Land and buildings: -€16,931
- Debts after one year -€13,000
down €13,000 (-4.4%), from €297,849 to €284,849
of which Financial debts: -€13,000
- Reserves -€11,294
down €11,294 (-5.0%), from €225,556 to €214,261
- Profit (loss) carried forward +€9,592
up €9,592 (+8.2%), from -€116,305 to -€106,712
- Gross operating margin +€5,122
up €5,122 (+38.0%), from €13,493 to €18,615
- Financial income -€4,481
down €4,481 (-99.8%), from €4,492 to €11
- Taxes -€323
no longer reported in 2024 (was €323)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €620,431 | €601,182 | -€19,249 | -3.1% |
| Fixed assets | 21/28 | €616,116 | €598,988 | -€17,128 | -2.8% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €616,116 | €598,988 | -€17,128 | -2.8% |
| Land and buildings | 22 | €613,498 | €596,567 | -€16,931 | -2.8% |
| Plant, machinery and equipment | 23 | €637 | €1,024 | +€387 | +60.8% |
| Furniture and vehicles | 24 | €1,980 | €1,396 | -€584 | -29.5% |
| Current assets | 29/58 | €4,316 | €2,195 | -€2,121 | -49.1% |
| Amounts receivable within one year | 40/41 | - | €287 | +€287 | |
| Other amounts receivable | 41 | - | €287 | +€287 | |
| Cash at bank and in hand | 54/58 | €3,182 | €1,907 | -€1,274 | -40.0% |
| Deferred charges and accrued income | 490/1 | €1,134 | - | -€1,134 | |
| Total equity and liabilities | 10/49 | €620,431 | €601,182 | -€19,249 | -3.1% |
| Equity | 10/15 | €227,801 | €226,099 | -€1,702 | -0.7% |
| Contributions | 10/11 | €118,550 | €118,550 | = | 0.0% |
| Reserves | 13 | €225,556 | €214,261 | -€11,294 | -5.0% |
| Tax-exempt reserves | 132 | €225,556 | €214,261 | -€11,294 | -5.0% |
| Profit (loss) carried forward | 14 | -€116,305 | -€106,712 | +€9,592 | +8.2% |
| Provisions and deferred taxes | 16 | €75,185 | €71,420 | -€3,765 | -5.0% |
| Deferred taxes | 168 | €75,185 | €71,420 | -€3,765 | -5.0% |
| Amounts payable | 17/49 | €317,445 | €303,663 | -€13,782 | -4.3% |
| Amounts payable after more than one year | 17 | €297,849 | €284,849 | -€13,000 | -4.4% |
| Financial debts | 170/4 | €297,500 | €284,500 | -€13,000 | -4.4% |
| Other amounts payable | 178/9 | €349 | €349 | = | 0.0% |
| Amounts payable within one year | 42/48 | €17,860 | €15,000 | -€2,860 | -16.0% |
| Current portion of amounts payable after more than one year | 42 | €15,000 | €15,000 | = | 0.0% |
| Trade debts | 44 | €2,860 | - | -€2,860 | |
| Suppliers | 440/4 | €2,860 | - | -€2,860 | |
| Accrued charges and deferred income | 492/3 | €1,736 | €3,813 | +€2,077 | +119.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,613 | €21,731 | +€118 | +0.5% |
| Other operating charges | 640/8 | €2,346 | €2,318 | -€28 | -1.2% |
| Gross operating margin | 9900 | €13,493 | €18,615 | +€5,122 | +38.0% |
| Operating profit (loss) | 9901 | -€10,467 | -€5,434 | +€5,033 | +48.1% |
| Financial income | 75/76B | €4,492 | €11 | -€4,481 | -99.8% |
| Recurring financial income | 75 | €4,492 | €11 | -€4,481 | -99.8% |
| Financial charges | 65/66B | €39 | €44 | +€5 | +11.5% |
| Recurring financial charges | 65 | €39 | €44 | +€5 | +11.5% |
| Profit (loss) for the period before taxes | 9903 | -€6,014 | -€5,467 | +€547 | +9.1% |
| Transfer from deferred taxes | 780 | €3,765 | €3,765 | = | 0.0% |
| Income taxes | 67/77 | €323 | - | -€323 | |
| Profit (loss) for the period | 9904 | -€2,572 | -€1,702 | +€870 | +33.8% |
| Transfer from tax-exempt reserves | 789 | €11,294 | €11,294 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €8,723 | €9,592 | +€870 | +10.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.