IMMO BERKO: 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 BERKO
Largest movements
- Cash +€30,297
up €30,297 (+37.5%), from €80,853 to €111,151
mainly Depreciation (+€17,097) and Net result for the year (+€12,292)
- Tangible fixed assets -€17,097
down €17,097 (-6.1%), from €282,143 to €265,046
- Reserves +€12,292
up €12,292 (+3.4%), from €356,483 to €368,775
- Other operating charges +€3,310
up €3,310 (+646.9%), from €512 to €3,822
- Taxes -€1,062
down €1,062 (-15.0%), from €7,062 to €6,000
- Gross operating margin -€637
down €637 (-1.6%), from €39,972 to €39,334
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 | €367,186 | €378,728 | +€11,542 | +3.1% |
| Fixed assets | 21/28 | €282,143 | €265,046 | -€17,097 | -6.1% |
| Tangible fixed assets | 22/27 | €282,143 | €265,046 | -€17,097 | -6.1% |
| Land and buildings | 22 | €282,143 | €265,046 | -€17,097 | -6.1% |
| Current assets | 29/58 | €85,043 | €113,682 | +€28,639 | +33.7% |
| Amounts receivable within one year | 40/41 | €4,190 | €2,531 | -€1,659 | -39.6% |
| Trade receivables | 40 | €3,500 | €426 | -€3,074 | -87.8% |
| Other amounts receivable | 41 | €690 | €2,106 | +€1,416 | +205.2% |
| Cash at bank and in hand | 54/58 | €80,853 | €111,151 | +€30,297 | +37.5% |
| Total equity and liabilities | 10/49 | €367,186 | €378,728 | +€11,542 | +3.1% |
| Equity | 10/15 | €362,186 | €374,478 | +€12,292 | +3.4% |
| Contributions | 10/11 | €5,703 | €5,703 | = | 0.0% |
| Reserves | 13 | €356,483 | €368,775 | +€12,292 | +3.4% |
| Distributable reserves | 133 | €356,483 | €368,775 | +€12,292 | +3.4% |
| Amounts payable | 17/49 | €5,000 | €4,250 | -€750 | -15.0% |
| Amounts payable within one year | 42/48 | €1,500 | €750 | -€750 | -50.0% |
| Trade debts | 44 | €1,500 | €750 | -€750 | -50.0% |
| Suppliers | 440/4 | €1,500 | €750 | -€750 | -50.0% |
| Accrued charges and deferred income | 492/3 | €3,500 | €3,500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,208 | €17,097 | -€111 | -0.6% |
| Other operating charges | 640/8 | €512 | €3,822 | +€3,310 | +646.9% |
| Gross operating margin | 9900 | €39,972 | €39,334 | -€637 | -1.6% |
| Operating profit (loss) | 9901 | €22,252 | €18,415 | -€3,837 | -17.2% |
| Financial charges | 65/66B | €58 | €123 | +€66 | +114.1% |
| Recurring financial charges | 65 | €58 | €123 | +€66 | +114.1% |
| Profit (loss) for the period before taxes | 9903 | €22,194 | €18,292 | -€3,902 | -17.6% |
| Income taxes | 67/77 | €7,062 | €6,000 | -€1,062 | -15.0% |
| Profit (loss) for the period | 9904 | €15,133 | €12,292 | -€2,841 | -18.8% |
| Profit (loss) for the period to be appropriated | 9905 | €15,133 | €12,292 | -€2,841 | -18.8% |
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 5 October 2026 via checked.be.