IMMO BEYNE: 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 BEYNE
Largest movements
- Tangible fixed assets +€63,452
up €63,452 (+39.4%), from €161,040 to €224,491
- Cash -€8,587
down €8,587 (-62.6%), from €13,715 to €5,128
mainly Investment in fixed assets (net) (-€71,050)
- Other debts +€25,000
up €25,000 (+125%), from €20,000 to €45,000
- Debts after one year +€15,644
up €15,644 (+14.0%), from €111,493 to €127,137
- Profit (loss) carried forward +€9,047
up €9,047 (+189%), from €4,786 to €13,833
- Tax, wage and social debts +€3,488
up €3,488 (+161%), from €2,164 to €5,651
- Gross operating margin +€16,719
up €16,719 (+158%), from €10,615 to €27,334
- Depreciation +€5,792
up €5,792 (+321%), from €1,806 to €7,598
- Taxes +€2,364
up €2,364 (+254%), from €930 to €3,293
- Other operating charges +€1,211
new in 2025: €1,211
- Financial charges +€1,094
up €1,094 (+21.5%), from €5,091 to €6,184
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 | €174,754 | €229,619 | +€54,864 | +31.4% |
| Fixed assets | 21/28 | €161,040 | €224,491 | +€63,452 | +39.4% |
| Tangible fixed assets | 22/27 | €161,040 | €224,491 | +€63,452 | +39.4% |
| Land and buildings | 22 | €161,040 | €224,491 | +€63,452 | +39.4% |
| Current assets | 29/58 | €13,715 | €5,128 | -€8,587 | -62.6% |
| Cash at bank and in hand | 54/58 | €13,715 | €5,128 | -€8,587 | -62.6% |
| Total equity and liabilities | 10/49 | €174,754 | €229,619 | +€54,864 | +31.4% |
| Equity | 10/15 | €24,786 | €33,833 | +€9,047 | +36.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,786 | €13,833 | +€9,047 | +189% |
| Amounts payable | 17/49 | €149,968 | €195,785 | +€45,817 | +30.6% |
| Amounts payable after more than one year | 17 | €111,493 | €127,137 | +€15,644 | +14.0% |
| Financial debts | 170/4 | €111,493 | €127,137 | +€15,644 | +14.0% |
| Amounts payable within one year | 42/48 | €38,475 | €68,649 | +€30,174 | +78.4% |
| Current portion of amounts payable after more than one year | 42 | €16,312 | €16,779 | +€468 | +2.9% |
| Trade debts | 44 | - | €1,218 | +€1,218 | |
| Suppliers | 440/4 | - | €1,218 | +€1,218 | |
| Taxes, remuneration and social security | 45 | €2,164 | €5,651 | +€3,488 | +161% |
| Taxes | 450/3 | €2,164 | €5,651 | +€3,488 | +161% |
| Other amounts payable | 47/48 | €20,000 | €45,000 | +€25,000 | +125% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,806 | €7,598 | +€5,792 | +321% |
| Other operating charges | 640/8 | - | €1,211 | +€1,211 | |
| Gross operating margin | 9900 | €10,615 | €27,334 | +€16,719 | +158% |
| Operating profit (loss) | 9901 | €8,809 | €18,525 | +€9,716 | +110% |
| Financial charges | 65/66B | €5,091 | €6,184 | +€1,094 | +21.5% |
| Recurring financial charges | 65 | €5,091 | €6,184 | +€1,094 | +21.5% |
| Profit (loss) for the period before taxes | 9903 | €3,718 | €12,340 | +€8,622 | +232% |
| Income taxes | 67/77 | €930 | €3,293 | +€2,364 | +254% |
| Profit (loss) for the period | 9904 | €2,789 | €9,047 | +€6,258 | +224% |
| Profit (loss) for the period to be appropriated | 9905 | €2,789 | €9,047 | +€6,258 | +224% |
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 27 October 2026 via checked.be.