IMMO BERISCA: 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 BERISCA
Largest movements
- Tangible fixed assets -€33,321
down €33,321 (-7.6%), from €440,741 to €407,420
- Debts after one year -€24,865
down €24,865 (-15.4%), from €161,386 to €136,521
- Current portion of long-term debt -€11,214
down €11,214 (-31.1%), from €36,080 to €24,865
- Gross operating margin +€4,668
up €4,668 (+10.8%), from €43,202 to €47,870
- Depreciation +€1,146
up €1,146 (+3.0%), from €38,420 to €39,566
- Financial charges -€1,124
down €1,124 (-15.2%), from €7,378 to €6,254
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 | €451,316 | €411,992 | -€39,325 | -8.7% |
| Fixed assets | 21/28 | €440,741 | €407,420 | -€33,321 | -7.6% |
| Tangible fixed assets | 22/27 | €440,741 | €407,420 | -€33,321 | -7.6% |
| Land and buildings | 22 | €440,741 | €407,420 | -€33,321 | -7.6% |
| Current assets | 29/58 | €10,575 | €4,572 | -€6,004 | -56.8% |
| Amounts receivable within one year | 40/41 | €3,650 | €301 | -€3,348 | -91.7% |
| Trade receivables | 40 | €3,650 | €301 | -€3,348 | -91.7% |
| Cash at bank and in hand | 54/58 | €5,902 | €3,732 | -€2,170 | -36.8% |
| Deferred charges and accrued income | 490/1 | €1,024 | €538 | -€486 | -47.5% |
| Total equity and liabilities | 10/49 | €451,316 | €411,992 | -€39,325 | -8.7% |
| Equity | 10/15 | €8,418 | €5,338 | -€3,080 | -36.6% |
| Contributions | 10/11 | €80,000 | €80,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€71,582 | -€74,662 | -€3,080 | -4.3% |
| Amounts payable | 17/49 | €442,898 | €406,653 | -€36,245 | -8.2% |
| Amounts payable after more than one year | 17 | €161,386 | €136,521 | -€24,865 | -15.4% |
| Financial debts | 170/4 | €161,386 | €136,521 | -€24,865 | -15.4% |
| Amounts payable within one year | 42/48 | €281,512 | €270,133 | -€11,380 | -4.0% |
| Current portion of amounts payable after more than one year | 42 | €36,080 | €24,865 | -€11,214 | -31.1% |
| Trade debts | 44 | €1,823 | €0 | -€1,823 | -100.0% |
| Suppliers | 440/4 | €1,823 | €0 | -€1,823 | -100.0% |
| Other amounts payable | 47/48 | €243,610 | €245,267 | +€1,658 | +0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,420 | €39,566 | +€1,146 | +3.0% |
| Other operating charges | 640/8 | €5,048 | €5,129 | +€81 | +1.6% |
| Gross operating margin | 9900 | €43,202 | €47,870 | +€4,668 | +10.8% |
| Operating profit (loss) | 9901 | -€266 | €3,174 | +€3,441 | |
| Financial charges | 65/66B | €7,378 | €6,254 | -€1,124 | -15.2% |
| Recurring financial charges | 65 | €7,378 | €6,254 | -€1,124 | -15.2% |
| Profit (loss) for the period before taxes | 9903 | -€7,645 | -€3,080 | +€4,565 | +59.7% |
| Profit (loss) for the period | 9904 | -€7,645 | -€3,080 | +€4,565 | +59.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,645 | -€3,080 | +€4,565 | +59.7% |
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 1 October 2026 via checked.be.