IMMO BEST HOME: 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 HOME
Largest movements
- Tangible fixed assets -€28,309
down €28,309 (-20.1%), from €140,971 to €112,662
of which Land and buildings: -€15,686
- Receivables within one year +€4,097
up €4,097 (+56.7%), from €7,223 to €11,321
of which Trade receivables: +€7,260
- Cash +€2,293
up €2,293 (+192%), from €1,195 to €3,489
mainly Depreciation (+€28,309) and Net result for the year (+€14,208)
- Other debts -€34,540
down €34,540 (-14.1%), from €244,835 to €210,295
- Profit (loss) carried forward +€14,208
up €14,208 (+7.8%), from -€181,266 to -€167,058
- Debts after one year -€6,973
down €6,973 (-13.1%), from €53,091 to €46,119
- Tax, wage and social debts +€3,980
new in 2025: €3,980
- Gross operating margin +€51,059
up €51,059, from -€3,535 to €47,524
- Depreciation -€1,259
down €1,259 (-4.3%), from €29,568 to €28,309
- Other operating charges -€762
down €762 (-25.5%), from €2,983 to €2,221
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 | €150,165 | €128,263 | -€21,901 | -14.6% |
| Fixed assets | 21/28 | €140,971 | €112,662 | -€28,309 | -20.1% |
| Tangible fixed assets | 22/27 | €140,971 | €112,662 | -€28,309 | -20.1% |
| Land and buildings | 22 | €115,402 | €99,716 | -€15,686 | -13.6% |
| Plant, machinery and equipment | 23 | €1,137 | €659 | -€477 | -42.0% |
| Furniture and vehicles | 24 | €24,432 | €12,286 | -€12,146 | -49.7% |
| Current assets | 29/58 | €9,194 | €15,601 | +€6,408 | +69.7% |
| Amounts receivable within one year | 40/41 | €7,223 | €11,321 | +€4,097 | +56.7% |
| Trade receivables | 40 | €4,061 | €11,321 | +€7,260 | +179% |
| Other amounts receivable | 41 | €3,163 | - | -€3,163 | |
| Cash at bank and in hand | 54/58 | €1,195 | €3,489 | +€2,293 | +192% |
| Deferred charges and accrued income | 490/1 | €775 | €792 | +€17 | +2.2% |
| Total equity and liabilities | 10/49 | €150,165 | €128,263 | -€21,901 | -14.6% |
| Equity | 10/15 | -€154,456 | -€140,248 | +€14,208 | +9.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €20,610 | €20,610 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€181,266 | -€167,058 | +€14,208 | +7.8% |
| Amounts payable | 17/49 | €304,620 | €268,511 | -€36,109 | -11.9% |
| Amounts payable after more than one year | 17 | €53,091 | €46,119 | -€6,973 | -13.1% |
| Financial debts | 170/4 | €53,091 | €46,119 | -€6,973 | -13.1% |
| Amounts payable within one year | 42/48 | €251,529 | €222,392 | -€29,137 | -11.6% |
| Current portion of amounts payable after more than one year | 42 | €6,694 | €6,973 | +€279 | +4.2% |
| Trade debts | 44 | - | €1,145 | +€1,145 | |
| Suppliers | 440/4 | - | €1,145 | +€1,145 | |
| Taxes, remuneration and social security | 45 | - | €3,980 | +€3,980 | |
| Taxes | 450/3 | - | €3,980 | +€3,980 | |
| Other amounts payable | 47/48 | €244,835 | €210,295 | -€34,540 | -14.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,568 | €28,309 | -€1,259 | -4.3% |
| Other operating charges | 640/8 | €2,983 | €2,221 | -€762 | -25.5% |
| Gross operating margin | 9900 | -€3,535 | €47,524 | +€51,059 | |
| Operating profit (loss) | 9901 | -€36,086 | €16,993 | +€53,080 | |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €2,999 | €2,563 | -€436 | -14.5% |
| Recurring financial charges | 65 | €2,999 | €2,563 | -€436 | -14.5% |
| Profit (loss) for the period before taxes | 9903 | -€39,085 | €14,432 | +€53,517 | |
| Income taxes | 67/77 | €303 | €224 | -€79 | -26.0% |
| Profit (loss) for the period | 9904 | -€39,388 | €14,208 | +€53,596 | |
| Profit (loss) for the period to be appropriated | 9905 | -€39,388 | €14,208 | +€53,596 |
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 30 October 2026 via checked.be.