Immo@Best: 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@Best
Largest movements
- Cash +€23,589
up €23,589 (+38.3%), from €61,566 to €85,155
mainly Net result for the year (+€23,235) and Depreciation (+€8,339)
- Tangible fixed assets -€3,171
down €3,171 (-8.2%), from €38,773 to €35,602
of which Furniture and vehicles: -€4,188
- Receivables after one year +€2,563
up €2,563 (+2.5%), from €102,500 to €105,063
- Receivables within one year -€2,495
down €2,495 (-49.6%), from €5,033 to €2,538
- Reserves +€23,235
up €23,235 (+14.4%), from €160,912 to €184,148
- Debts after one year -€6,161
down €6,161 (-30.9%), from €19,952 to €13,792
- Gross operating margin -€3,281
down €3,281 (-8.0%), from €40,872 to €37,592
- Depreciation +€969
up €969 (+13.2%), from €7,370 to €8,339
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 | €212,634 | €231,260 | +€18,625 | +8.8% |
| Fixed assets | 21/28 | €39,342 | €35,991 | -€3,351 | -8.5% |
| Intangible fixed assets | 21 | €569 | €389 | -€180 | -31.6% |
| Tangible fixed assets | 22/27 | €38,773 | €35,602 | -€3,171 | -8.2% |
| Plant, machinery and equipment | 23 | €1,300 | €3,815 | +€2,514 | +193.4% |
| Furniture and vehicles | 24 | €23,622 | €19,435 | -€4,188 | -17.7% |
| Other tangible fixed assets | 26 | €13,851 | €12,353 | -€1,498 | -10.8% |
| Current assets | 29/58 | €173,292 | €195,269 | +€21,976 | +12.7% |
| Amounts receivable after more than one year | 29 | €102,500 | €105,063 | +€2,563 | +2.5% |
| Other amounts receivable | 291 | €102,500 | €105,063 | +€2,563 | +2.5% |
| Amounts receivable within one year | 40/41 | €5,033 | €2,538 | -€2,495 | -49.6% |
| Trade receivables | 40 | €5,033 | €2,538 | -€2,495 | -49.6% |
| Cash at bank and in hand | 54/58 | €61,566 | €85,155 | +€23,589 | +38.3% |
| Deferred charges and accrued income | 490/1 | €4,193 | €2,513 | -€1,680 | -40.1% |
| Total equity and liabilities | 10/49 | €212,634 | €231,260 | +€18,625 | +8.8% |
| Equity | 10/15 | €165,912 | €189,148 | +€23,235 | +14.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €160,912 | €184,148 | +€23,235 | +14.4% |
| Distributable reserves | 133 | €160,912 | €184,148 | +€23,235 | +14.4% |
| Amounts payable | 17/49 | €46,722 | €42,112 | -€4,610 | -9.9% |
| Amounts payable after more than one year | 17 | €19,952 | €13,792 | -€6,161 | -30.9% |
| Financial debts | 170/4 | €19,952 | €13,792 | -€6,161 | -30.9% |
| Amounts payable within one year | 42/48 | €23,739 | €25,545 | +€1,806 | +7.6% |
| Current portion of amounts payable after more than one year | 42 | €5,881 | €6,161 | +€280 | +4.8% |
| Trade debts | 44 | €7,734 | €6,881 | -€853 | -11.0% |
| Suppliers | 440/4 | €7,734 | €6,881 | -€853 | -11.0% |
| Taxes, remuneration and social security | 45 | €9,865 | €10,721 | +€857 | +8.7% |
| Taxes | 450/3 | €9,865 | €10,721 | +€857 | +8.7% |
| Other amounts payable | 47/48 | €259 | €1,782 | +€1,523 | +587.2% |
| Accrued charges and deferred income | 492/3 | €3,031 | €2,776 | -€255 | -8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,370 | €8,339 | +€969 | +13.2% |
| Other operating charges | 640/8 | €550 | €554 | +€4 | +0.7% |
| Gross operating margin | 9900 | €40,872 | €37,592 | -€3,281 | -8.0% |
| Operating profit (loss) | 9901 | €32,953 | €28,698 | -€4,254 | -12.9% |
| Financial income | 75/76B | €2,500 | €2,635 | +€135 | +5.4% |
| Recurring financial income | 75 | €2,500 | €2,635 | +€135 | +5.4% |
| Financial charges | 65/66B | €1,308 | €1,177 | -€131 | -10.1% |
| Recurring financial charges | 65 | €1,308 | €1,177 | -€131 | -10.1% |
| Profit (loss) for the period before taxes | 9903 | €34,145 | €30,157 | -€3,988 | -11.7% |
| Income taxes | 67/77 | €7,001 | €6,921 | -€79 | -1.1% |
| Profit (loss) for the period | 9904 | €27,144 | €23,235 | -€3,909 | -14.4% |
| Profit (loss) for the period to be appropriated | 9905 | €27,144 | €23,235 | -€3,909 | -14.4% |
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 11 October 2026 via checked.be.