IMMO BERLIOZ: 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 BERLIOZ
Largest movements
- Tangible fixed assets -€14,703
down €14,703 (-8.4%), from €174,887 to €160,185
of which Land and buildings: -€13,500
- Other debts +€19,028
up €19,028 (+66.4%), from €28,638 to €47,666
- Debts after one year -€18,489
down €18,489 (-15.3%), from €120,787 to €102,298
- Reserves -€12,341
no longer reported in 2025 (was €12,341)
No income-statement line moved by more than 1% of the activity.
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 | €244,633 | €232,941 | -€11,693 | -4.8% |
| Fixed assets | 21/28 | €174,887 | €160,185 | -€14,703 | -8.4% |
| Tangible fixed assets | 22/27 | €174,887 | €160,185 | -€14,703 | -8.4% |
| Land and buildings | 22 | €166,472 | €152,972 | -€13,500 | -8.1% |
| Other tangible fixed assets | 26 | €8,415 | €7,212 | -€1,203 | -14.3% |
| Current assets | 29/58 | €69,746 | €72,756 | +€3,010 | +4.3% |
| Amounts receivable after more than one year | 29 | €50,000 | €50,000 | = | 0.0% |
| Other amounts receivable | 291 | €50,000 | €50,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €4,790 | €5,548 | +€758 | +15.8% |
| Other amounts receivable | 41 | €4,790 | €5,548 | +€758 | +15.8% |
| Cash at bank and in hand | 54/58 | €14,956 | €17,208 | +€2,252 | +15.1% |
| Total equity and liabilities | 10/49 | €244,633 | €232,941 | -€11,693 | -4.8% |
| Equity | 10/15 | €72,341 | €60,000 | -€12,341 | -17.1% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | €12,341 | - | -€12,341 | |
| Distributable reserves | 133 | €12,341 | - | -€12,341 | |
| Amounts payable | 17/49 | €172,293 | €172,941 | +€648 | +0.4% |
| Amounts payable after more than one year | 17 | €120,787 | €102,298 | -€18,489 | -15.3% |
| Financial debts | 170/4 | €120,787 | €102,298 | -€18,489 | -15.3% |
| Amounts payable within one year | 42/48 | €51,506 | €70,643 | +€19,136 | +37.2% |
| Current portion of amounts payable after more than one year | 42 | €18,182 | €18,489 | +€307 | +1.7% |
| Taxes, remuneration and social security | 45 | €4,686 | €4,488 | -€198 | -4.2% |
| Taxes | 450/3 | €4,686 | €4,488 | -€198 | -4.2% |
| Other amounts payable | 47/48 | €28,638 | €47,666 | +€19,028 | +66.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,733 | €14,703 | -€30 | -0.2% |
| Other operating charges | 640/8 | €2,104 | €2,170 | +€66 | +3.1% |
| Gross operating margin | 9900 | €34,586 | €34,734 | +€147 | +0.4% |
| Operating profit (loss) | 9901 | €17,749 | €17,861 | +€112 | +0.6% |
| Financial income | 75/76B | €1,419 | €1,419 | = | 0.0% |
| Recurring financial income | 75 | €1,419 | €1,419 | = | 0.0% |
| Financial charges | 65/66B | €2,617 | €2,311 | -€306 | -11.7% |
| Recurring financial charges | 65 | €2,617 | €2,311 | -€306 | -11.7% |
| Profit (loss) for the period before taxes | 9903 | €16,551 | €16,968 | +€418 | +2.5% |
| Income taxes | 67/77 | €4,210 | €4,375 | +€165 | +3.9% |
| Profit (loss) for the period | 9904 | €12,341 | €12,594 | +€253 | +2.0% |
| Profit (loss) for the period to be appropriated | 9905 | €12,341 | €12,594 | +€253 | +2.0% |
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 14 October 2026 via checked.be.