IMMO BERDOUX-BENALLOU: 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 BERDOUX-BENALLOU
Largest movements
- Tangible fixed assets -€6,563
down €6,563 (-3.8%), from €171,449 to €164,886
- Profit (loss) carried forward -€10,417
down €10,417 (-28.0%), from -€37,208 to -€47,625
- Debts after one year -€7,722
down €7,722 (-5.3%), from €144,604 to €136,882
- Other debts +€7,225
up €7,225 (+13.8%), from €52,223 to €59,448
- Trade debts +€2,684
up €2,684 (+197%), from €1,363 to €4,047
- Other operating charges -€19,803
down €19,803 (-92.8%), from €21,338 to €1,535
- Gross operating margin +€9,968
up €9,968, from -€1,993 to €7,975
- Financial charges +€3,168
up €3,168 (+78.1%), from €4,055 to €7,223
- Depreciation -€188
down €188 (-1.9%), from €9,822 to €9,634
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 | €174,027 | €166,110 | -€7,917 | -4.5% |
| Formation expenses | 20 | €1,334 | - | -€1,334 | |
| Fixed assets | 21/28 | €171,449 | €164,886 | -€6,563 | -3.8% |
| Tangible fixed assets | 22/27 | €171,449 | €164,886 | -€6,563 | -3.8% |
| Land and buildings | 22 | €171,449 | €164,886 | -€6,563 | -3.8% |
| Current assets | 29/58 | €1,244 | €1,224 | -€20 | -1.6% |
| Cash at bank and in hand | 54/58 | €52 | €4 | -€48 | -92.3% |
| Deferred charges and accrued income | 490/1 | €1,192 | €1,220 | +€28 | +2.3% |
| Total equity and liabilities | 10/49 | €174,027 | €166,110 | -€7,917 | -4.5% |
| Equity | 10/15 | -€32,208 | -€42,625 | -€10,417 | -32.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,208 | -€47,625 | -€10,417 | -28.0% |
| Amounts payable | 17/49 | €206,235 | €208,735 | +€2,500 | +1.2% |
| Amounts payable after more than one year | 17 | €144,604 | €136,882 | -€7,722 | -5.3% |
| Financial debts | 170/4 | €144,604 | €136,882 | -€7,722 | -5.3% |
| Amounts payable within one year | 42/48 | €61,005 | €71,246 | +€10,241 | +16.8% |
| Current portion of amounts payable after more than one year | 42 | €7,419 | €7,751 | +€332 | +4.5% |
| Trade debts | 44 | €1,363 | €4,047 | +€2,684 | +197% |
| Suppliers | 440/4 | €1,363 | €4,047 | +€2,684 | +197% |
| Other amounts payable | 47/48 | €52,223 | €59,448 | +€7,225 | +13.8% |
| Accrued charges and deferred income | 492/3 | €626 | €607 | -€19 | -3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,822 | €9,634 | -€188 | -1.9% |
| Other operating charges | 640/8 | €21,338 | €1,535 | -€19,803 | -92.8% |
| Gross operating margin | 9900 | -€1,993 | €7,975 | +€9,968 | |
| Operating profit (loss) | 9901 | -€33,153 | -€3,194 | +€29,959 | +90.4% |
| Financial charges | 65/66B | €4,055 | €7,223 | +€3,168 | +78.1% |
| Recurring financial charges | 65 | €4,055 | €7,223 | +€3,168 | +78.1% |
| Profit (loss) for the period before taxes | 9903 | -€37,208 | -€10,417 | +€26,791 | +72.0% |
| Profit (loss) for the period | 9904 | -€37,208 | -€10,417 | +€26,791 | +72.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€37,208 | -€10,417 | +€26,791 | +72.0% |
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 30 October 2026 via checked.be.