IMMO BEVRA: 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 BEVRA
Largest movements
- Tangible fixed assets -€14,891
down €14,891 (-2.3%), from €650,695 to €635,804
of which Land and buildings: -€30,813
- Cash -€8,618
down €8,618 (-54.5%), from €15,806 to €7,188
mainly Debts after one year (-€34,970) and Investment in fixed assets (net) (-€16,041)
- Debts after one year -€34,970
down €34,970 (-34.7%), from €100,894 to €65,924
- Reserves +€13,974
up €13,974 (+134%), from €10,463 to €24,437
of which Distributable reserves: +€13,974
- Gross operating margin +€34,823
up €34,823 (+156%), from €22,299 to €57,122
- Depreciation +€4,731
up €4,731 (+18.1%), from €26,201 to €30,932
- Other operating charges +€4,041
up €4,041 (+137%), from €2,943 to €6,984
- Taxes +€2,715
up €2,715, from €0 to €2,715
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 | €671,395 | €646,436 | -€24,959 | -3.7% |
| Fixed assets | 21/28 | €650,695 | €635,804 | -€14,891 | -2.3% |
| Tangible fixed assets | 22/27 | €650,695 | €635,804 | -€14,891 | -2.3% |
| Land and buildings | 22 | €642,736 | €611,922 | -€30,813 | -4.8% |
| Furniture and vehicles | 24 | €7,959 | €23,882 | +€15,923 | +200% |
| Current assets | 29/58 | €20,700 | €10,632 | -€10,068 | -48.6% |
| Amounts receivable within one year | 40/41 | €4,080 | €3,115 | -€965 | -23.7% |
| Trade receivables | 40 | €1,580 | €148 | -€1,432 | -90.6% |
| Other amounts receivable | 41 | €2,500 | €2,967 | +€467 | +18.7% |
| Cash at bank and in hand | 54/58 | €15,806 | €7,188 | -€8,618 | -54.5% |
| Deferred charges and accrued income | 490/1 | €814 | €329 | -€485 | -59.5% |
| Total equity and liabilities | 10/49 | €671,395 | €646,436 | -€24,959 | -3.7% |
| Equity | 10/15 | €426,141 | €440,115 | +€13,974 | +3.3% |
| Contributions | 10/11 | €383,600 | €383,600 | = | 0.0% |
| Reserves | 13 | €10,463 | €24,437 | +€13,974 | +134% |
| Tax-exempt reserves | 132 | €767 | €767 | = | 0.0% |
| Distributable reserves | 133 | €9,696 | €23,670 | +€13,974 | +144% |
| Profit (loss) carried forward | 14 | €32,078 | €32,078 | = | 0.0% |
| Amounts payable | 17/49 | €245,254 | €206,321 | -€38,932 | -15.9% |
| Amounts payable after more than one year | 17 | €100,894 | €65,924 | -€34,970 | -34.7% |
| Financial debts | 170/4 | €100,894 | €65,924 | -€34,970 | -34.7% |
| Amounts payable within one year | 42/48 | €144,359 | €140,397 | -€3,962 | -2.7% |
| Current portion of amounts payable after more than one year | 42 | €34,289 | €34,970 | +€681 | +2.0% |
| Trade debts | 44 | €1,607 | €2,280 | +€673 | +41.9% |
| Suppliers | 440/4 | €1,607 | €2,280 | +€673 | +41.9% |
| Advances received on contracts in progress | 46 | €7,139 | €7,139 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €6,900 | €1,584 | -€5,316 | -77.0% |
| Taxes | 450/3 | €6,900 | €1,584 | -€5,316 | -77.0% |
| Other amounts payable | 47/48 | €94,424 | €94,424 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,201 | €30,932 | +€4,731 | +18.1% |
| Other operating charges | 640/8 | €2,943 | €6,984 | +€4,041 | +137% |
| Gross operating margin | 9900 | €22,299 | €57,122 | +€34,823 | +156% |
| Operating profit (loss) | 9901 | -€6,845 | €19,206 | +€26,051 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €3,087 | €2,517 | -€570 | -18.5% |
| Recurring financial charges | 65 | €3,087 | €2,517 | -€570 | -18.5% |
| Profit (loss) for the period before taxes | 9903 | -€9,932 | €16,689 | +€26,621 | |
| Income taxes | 67/77 | €0 | €2,715 | +€2,715 | |
| Profit (loss) for the period | 9904 | -€9,932 | €13,974 | +€23,906 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,932 | €13,974 | +€23,906 |
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 15 October 2026 via checked.be.