IMMO-BEVER: 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-BEVER
Largest movements
- Receivables within one year -€55,000
down €55,000 (-100.0%), from €55,000 to €0
- Tangible fixed assets -€26,822
down €26,822 (-3.9%), from €692,311 to €665,489
- Other debts -€31,787
down €31,787 (-25.3%), from €125,494 to €93,707
- Reserves -€25,244
down €25,244 (-21.3%), from €118,541 to €93,297
- Debts after one year -€23,201
down €23,201 (-3.9%), from €602,145 to €578,944
- Gross operating margin +€5,293
up €5,293 (+18.6%), from €28,406 to €33,699
- Financial charges -€2,599
down €2,599 (-8.5%), from €30,583 to €27,984
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 | €894,975 | €815,029 | -€79,946 | -8.9% |
| Fixed assets | 21/28 | €692,311 | €665,489 | -€26,822 | -3.9% |
| Tangible fixed assets | 22/27 | €692,311 | €665,489 | -€26,822 | -3.9% |
| Land and buildings | 22 | €692,311 | €665,489 | -€26,822 | -3.9% |
| Current assets | 29/58 | €202,664 | €149,540 | -€53,124 | -26.2% |
| Stocks and contracts in progress | 3 | €144,280 | €144,280 | = | 0.0% |
| Stocks | 30/36 | €144,280 | €144,280 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €55,000 | €0 | -€55,000 | -100.0% |
| Other amounts receivable | 41 | €55,000 | €0 | -€55,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €3,384 | €4,232 | +€848 | +25.1% |
| Deferred charges and accrued income | 490/1 | - | €1,028 | +€1,028 | |
| Total equity and liabilities | 10/49 | €894,975 | €815,029 | -€79,946 | -8.9% |
| Equity | 10/15 | €138,541 | €113,297 | -€25,244 | -18.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €118,541 | €93,297 | -€25,244 | -21.3% |
| Distributable reserves | 133 | €118,541 | €93,297 | -€25,244 | -21.3% |
| Amounts payable | 17/49 | €756,434 | €701,732 | -€54,702 | -7.2% |
| Amounts payable after more than one year | 17 | €602,145 | €578,944 | -€23,201 | -3.9% |
| Financial debts | 170/4 | €602,145 | €578,944 | -€23,201 | -3.9% |
| Amounts payable within one year | 42/48 | €154,289 | €119,371 | -€34,918 | -22.6% |
| Current portion of amounts payable after more than one year | 42 | €23,608 | €23,201 | -€407 | -1.7% |
| Trade debts | 44 | €5,187 | €2,463 | -€2,724 | -52.5% |
| Suppliers | 440/4 | €5,187 | €2,463 | -€2,724 | -52.5% |
| Other amounts payable | 47/48 | €125,494 | €93,707 | -€31,787 | -25.3% |
| Accrued charges and deferred income | 492/3 | - | €3,417 | +€3,417 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,822 | €26,822 | +€0 | 0.0% |
| Other operating charges | 640/8 | €3,988 | €4,137 | +€149 | +3.7% |
| Gross operating margin | 9900 | €28,406 | €33,699 | +€5,293 | +18.6% |
| Operating profit (loss) | 9901 | -€2,404 | €2,740 | +€5,144 | |
| Financial charges | 65/66B | €30,583 | €27,984 | -€2,599 | -8.5% |
| Recurring financial charges | 65 | €30,583 | €27,984 | -€2,599 | -8.5% |
| Profit (loss) for the period before taxes | 9903 | -€32,987 | -€25,244 | +€7,743 | +23.5% |
| Profit (loss) for the period | 9904 | -€32,987 | -€25,244 | +€7,743 | +23.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€32,987 | -€25,244 | +€7,743 | +23.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.