IMMO BERRE: 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 BERRE
Largest movements
- Tangible fixed assets -€42,528
down €42,528 (-8.8%), from €485,448 to €442,920
of which Land and buildings: -€45,291
- Profit (loss) carried forward -€46,116
down €46,116 (-19.9%), from -€231,983 to -€278,100
- Advances received +€6,000
new in 2025: €6,000
- Gross operating margin -€13,664
down €13,664 (-99.2%), from €13,776 to €112
- Depreciation +€2,021
up €2,021 (+4.6%), from €43,532 to €45,553
- Other operating charges +€623
up €623 (+90.2%), from €691 to €1,314
- Financial charges -€270
down €270 (-53.0%), from €510 to €240
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 | €517,508 | €475,606 | -€41,902 | -8.1% |
| Fixed assets | 21/28 | €485,998 | €443,470 | -€42,528 | -8.8% |
| Tangible fixed assets | 22/27 | €485,448 | €442,920 | -€42,528 | -8.8% |
| Land and buildings | 22 | €485,448 | €440,157 | -€45,291 | -9.3% |
| Furniture and vehicles | 24 | - | €2,763 | +€2,763 | |
| Financial fixed assets | 28 | €550 | €550 | = | 0.0% |
| Current assets | 29/58 | €31,510 | €32,136 | +€626 | +2.0% |
| Amounts receivable within one year | 40/41 | €31,154 | €32,088 | +€935 | +3.0% |
| Other amounts receivable | 41 | €31,154 | €32,088 | +€935 | +3.0% |
| Cash at bank and in hand | 54/58 | €356 | €47 | -€309 | -86.7% |
| Total equity and liabilities | 10/49 | €517,508 | €475,606 | -€41,902 | -8.1% |
| Equity | 10/15 | €80,017 | €33,900 | -€46,116 | -57.6% |
| Contributions | 10/11 | €312,000 | €312,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€231,983 | -€278,100 | -€46,116 | -19.9% |
| Amounts payable | 17/49 | €437,491 | €441,705 | +€4,214 | +1.0% |
| Amounts payable within one year | 42/48 | €437,107 | €441,205 | +€4,099 | +0.9% |
| Trade debts | 44 | €2,660 | €1,194 | -€1,466 | -55.1% |
| Suppliers | 440/4 | €2,660 | €1,194 | -€1,466 | -55.1% |
| Advances received on contracts in progress | 46 | - | €6,000 | +€6,000 | |
| Taxes, remuneration and social security | 45 | - | €57 | +€57 | |
| Taxes | 450/3 | - | €57 | +€57 | |
| Other amounts payable | 47/48 | €434,447 | €433,955 | -€492 | -0.1% |
| Accrued charges and deferred income | 492/3 | €384 | €500 | +€116 | +30.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,532 | €45,553 | +€2,021 | +4.6% |
| Other operating charges | 640/8 | €691 | €1,314 | +€623 | +90.2% |
| Gross operating margin | 9900 | €13,776 | €112 | -€13,664 | -99.2% |
| Operating profit (loss) | 9901 | -€30,447 | -€46,755 | -€16,308 | -53.6% |
| Financial income | 75/76B | €908 | €935 | +€27 | +3.0% |
| Recurring financial income | 75 | €908 | €935 | +€27 | +3.0% |
| Financial charges | 65/66B | €510 | €240 | -€270 | -53.0% |
| Recurring financial charges | 65 | €510 | €240 | -€270 | -53.0% |
| Profit (loss) for the period before taxes | 9903 | -€30,049 | -€46,060 | -€16,011 | -53.3% |
| Income taxes | 67/77 | - | €57 | +€57 | |
| Profit (loss) for the period | 9904 | -€30,049 | -€46,116 | -€16,068 | -53.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€30,049 | -€46,116 | -€16,068 | -53.5% |
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.