IMMO BIJCAF: 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 BIJCAF
Largest movements
- Cash +€19,297
up €19,297 (+82.8%), from €23,300 to €42,596
mainly Net result for the year (+€33,514) and Trade debts (+€26,052)
- Tangible fixed assets +€15,921
up €15,921 (+6.1%), from €261,156 to €277,077
of which Land and buildings: +€15,304
- Receivables after one year -€13,500
down €13,500 (-29.5%), from €45,764 to €32,264
- Receivables within one year +€9,933
up €9,933 (+47.6%), from €20,863 to €30,796
of which Other amounts receivable: +€12,427
- Profit (loss) carried forward +€30,386
up €30,386, from -€30,386 to €0
- Trade debts +€26,052
up €26,052 (+584.8%), from €4,455 to €30,506
- Accrued charges and deferred income -€18,905
down €18,905 (-100.0%), from €18,905 to €0
- Short-term financial debts -€8,738
down €8,738 (-70.2%), from €12,441 to €3,703
- Depreciation -€3,080
down €3,080 (-16.2%), from €18,978 to €15,899
- Taxes +€2,254
up €2,254 (+17.1%), from €13,160 to €15,414
- Financial charges -€1,363
down €1,363 (-6.1%), from €22,293 to €20,929
- Gross operating margin +€938
up €938 (+1.0%), from €92,818 to €93,756
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 | €604,559 | €633,596 | +€29,037 | +4.8% |
| Fixed assets | 21/28 | €511,156 | €527,077 | +€15,921 | +3.1% |
| Tangible fixed assets | 22/27 | €261,156 | €277,077 | +€15,921 | +6.1% |
| Land and buildings | 22 | €259,762 | €275,066 | +€15,304 | +5.9% |
| Furniture and vehicles | 24 | €1,394 | €2,011 | +€617 | +44.3% |
| Financial fixed assets | 28 | €250,000 | €250,000 | = | 0.0% |
| Current assets | 29/58 | €93,403 | €106,519 | +€13,116 | +14.0% |
| Amounts receivable after more than one year | 29 | €45,764 | €32,264 | -€13,500 | -29.5% |
| Other amounts receivable | 291 | €45,764 | €32,264 | -€13,500 | -29.5% |
| Amounts receivable within one year | 40/41 | €20,863 | €30,796 | +€9,933 | +47.6% |
| Trade receivables | 40 | €3,522 | €1,029 | -€2,494 | -70.8% |
| Other amounts receivable | 41 | €17,340 | €29,768 | +€12,427 | +71.7% |
| Cash at bank and in hand | 54/58 | €23,300 | €42,596 | +€19,297 | +82.8% |
| Deferred charges and accrued income | 490/1 | €3,476 | €863 | -€2,614 | -75.2% |
| Total equity and liabilities | 10/49 | €604,559 | €633,596 | +€29,037 | +4.8% |
| Equity | 10/15 | €270,920 | €304,434 | +€33,514 | +12.4% |
| Contributions | 10/11 | €197,683 | €197,683 | = | 0.0% |
| Capital | 10 | €197,683 | €197,683 | = | 0.0% |
| Issued capital | 100 | €197,683 | €197,683 | = | 0.0% |
| Revaluation surpluses | 12 | €88,394 | €88,394 | = | 0.0% |
| Reserves | 13 | €15,230 | €18,358 | +€3,128 | +20.5% |
| Non-distributable reserves | 130/1 | €4,581 | €4,581 | = | 0.0% |
| Legal reserve | 130 | €4,581 | €4,581 | = | 0.0% |
| Distributable reserves | 133 | €10,649 | €13,777 | +€3,128 | +29.4% |
| Profit (loss) carried forward | 14 | -€30,386 | €0 | +€30,386 | |
| Amounts payable | 17/49 | €333,638 | €329,162 | -€4,477 | -1.3% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €314,734 | €329,162 | +€14,428 | +4.6% |
| Current portion of amounts payable after more than one year | 42 | €739 | €0 | -€739 | -100.0% |
| Financial debts | 43 | €12,441 | €3,703 | -€8,738 | -70.2% |
| Credit institutions | 430/8 | €12,441 | €3,703 | -€8,738 | -70.2% |
| Trade debts | 44 | €4,455 | €30,506 | +€26,052 | +584.8% |
| Suppliers | 440/4 | €4,455 | €30,506 | +€26,052 | +584.8% |
| Taxes, remuneration and social security | 45 | €12,033 | €12,033 | -€0 | 0.0% |
| Taxes | 450/3 | €12,033 | €11,680 | -€353 | -2.9% |
| Remuneration and social security | 454/9 | €0 | €353 | +€353 | |
| Other amounts payable | 47/48 | €285,066 | €282,919 | -€2,147 | -0.8% |
| Accrued charges and deferred income | 492/3 | €18,905 | €0 | -€18,905 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,978 | €15,899 | -€3,080 | -16.2% |
| Other operating charges | 640/8 | €8,787 | €7,999 | -€787 | -9.0% |
| Gross operating margin | 9900 | €92,818 | €93,756 | +€938 | +1.0% |
| Operating profit (loss) | 9901 | €65,052 | €69,857 | +€4,805 | +7.4% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €22,293 | €20,929 | -€1,363 | -6.1% |
| Recurring financial charges | 65 | €22,293 | €20,929 | -€1,363 | -6.1% |
| Profit (loss) for the period before taxes | 9903 | €42,760 | €48,928 | +€6,168 | +14.4% |
| Income taxes | 67/77 | €13,160 | €15,414 | +€2,254 | +17.1% |
| Profit (loss) for the period | 9904 | €29,600 | €33,514 | +€3,914 | +13.2% |
| Profit (loss) for the period to be appropriated | 9905 | €29,600 | €33,514 | +€3,914 | +13.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.