IMMO BIJOUX: 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 BIJOUX
Largest movements
- Tangible fixed assets -€5,037
down €5,037 (-4.5%), from €111,761 to €106,724
of which Land and buildings: -€7,345
- Cash +€4,735
up €4,735 (+42.7%), from €11,087 to €15,822
mainly Depreciation (+€12,153) and Net result for the year (+€7,533)
- Debts after one year -€10,542
down €10,542 (-8.7%), from €121,784 to €111,242
- Profit (loss) carried forward +€7,533
up €7,533 (+12.9%), from -€58,534 to -€51,001
- Current portion of long-term debt +€2,711
up €2,711 (+18.9%), from €14,351 to €17,062
- Tax, wage and social debts +€1,592
up €1,592 (+138%), from €1,150 to €2,742
- Gross operating margin +€7,096
up €7,096 (+23.3%), from €30,409 to €37,505
- Taxes +€1,592
up €1,592 (+138%), from €1,150 to €2,742
- Depreciation +€591
up €591 (+5.1%), from €11,561 to €12,153
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 | €155,002 | €155,893 | +€891 | +0.6% |
| Fixed assets | 21/28 | €111,761 | €106,724 | -€5,037 | -4.5% |
| Tangible fixed assets | 22/27 | €111,761 | €106,724 | -€5,037 | -4.5% |
| Land and buildings | 22 | €95,560 | €88,215 | -€7,345 | -7.7% |
| Plant, machinery and equipment | 23 | €14,370 | €15,625 | +€1,255 | +8.7% |
| Furniture and vehicles | 24 | €1,831 | €2,884 | +€1,053 | +57.5% |
| Current assets | 29/58 | €43,241 | €49,170 | +€5,928 | +13.7% |
| Amounts receivable within one year | 40/41 | €31,347 | €32,521 | +€1,174 | +3.7% |
| Other amounts receivable | 41 | €31,347 | €32,521 | +€1,174 | +3.7% |
| Cash at bank and in hand | 54/58 | €11,087 | €15,822 | +€4,735 | +42.7% |
| Deferred charges and accrued income | 490/1 | €807 | €827 | +€20 | +2.5% |
| Total equity and liabilities | 10/49 | €155,002 | €155,893 | +€891 | +0.6% |
| Equity | 10/15 | €15,834 | €23,367 | +€7,533 | +47.6% |
| Contributions | 10/11 | €74,368 | €74,368 | = | 0.0% |
| Capital | 10 | €74,368 | €74,368 | = | 0.0% |
| Issued capital | 100 | €74,368 | €74,368 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€58,534 | -€51,001 | +€7,533 | +12.9% |
| Amounts payable | 17/49 | €139,168 | €132,526 | -€6,642 | -4.8% |
| Amounts payable after more than one year | 17 | €121,784 | €111,242 | -€10,542 | -8.7% |
| Financial debts | 170/4 | €121,784 | €111,242 | -€10,542 | -8.7% |
| Amounts payable within one year | 42/48 | €15,977 | €19,876 | +€3,900 | +24.4% |
| Current portion of amounts payable after more than one year | 42 | €14,351 | €17,062 | +€2,711 | +18.9% |
| Trade debts | 44 | €476 | €73 | -€403 | -84.7% |
| Suppliers | 440/4 | €476 | €73 | -€403 | -84.7% |
| Taxes, remuneration and social security | 45 | €1,150 | €2,742 | +€1,592 | +138% |
| Taxes | 450/3 | €1,150 | €2,742 | +€1,592 | +138% |
| Accrued charges and deferred income | 492/3 | €1,408 | €1,408 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,561 | €12,153 | +€591 | +5.1% |
| Other operating charges | 640/8 | €7,666 | €7,906 | +€240 | +3.1% |
| Gross operating margin | 9900 | €30,409 | €37,505 | +€7,096 | +23.3% |
| Operating profit (loss) | 9901 | €11,182 | €17,447 | +€6,265 | +56.0% |
| Financial charges | 65/66B | €6,962 | €7,172 | +€210 | +3.0% |
| Recurring financial charges | 65 | €6,962 | €7,172 | +€210 | +3.0% |
| Profit (loss) for the period before taxes | 9903 | €4,220 | €10,275 | +€6,055 | +143% |
| Income taxes | 67/77 | €1,150 | €2,742 | +€1,592 | +138% |
| Profit (loss) for the period | 9904 | €3,070 | €7,533 | +€4,463 | +145% |
| Profit (loss) for the period to be appropriated | 9905 | €3,070 | €7,533 | +€4,463 | +145% |
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 17 October 2026 via checked.be.