IMMO-BILLER: 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-BILLER
Largest movements
- Tangible fixed assets -€13,000
down €13,000 (-6.7%), from €195,000 to €182,000
- Cash +€7,636
up €7,636 (+562.7%), from €1,357 to €8,993
mainly Depreciation (+€13,000) and Net result for the year (+€10,633)
- Receivables within one year -€2,742
down €2,742 (-71.3%), from €3,843 to €1,101
- Other debts -€18,804
down €18,804 (-24.6%), from €76,509 to €57,704
- Reserves +€10,633
up €10,633 (+9.1%), from €116,494 to €127,127
of which Distributable reserves: +€10,633
- Gross operating margin +€1,025
up €1,025 (+3.6%), from €28,245 to €29,270
- Taxes +€308
up €308 (+6.6%), from €4,654 to €4,962
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 | €200,200 | €192,094 | -€8,106 | -4.0% |
| Fixed assets | 21/28 | €195,000 | €182,000 | -€13,000 | -6.7% |
| Tangible fixed assets | 22/27 | €195,000 | €182,000 | -€13,000 | -6.7% |
| Land and buildings | 22 | €195,000 | €182,000 | -€13,000 | -6.7% |
| Current assets | 29/58 | €5,200 | €10,094 | +€4,894 | +94.1% |
| Amounts receivable within one year | 40/41 | €3,843 | €1,101 | -€2,742 | -71.3% |
| Other amounts receivable | 41 | €3,843 | €1,101 | -€2,742 | -71.3% |
| Cash at bank and in hand | 54/58 | €1,357 | €8,993 | +€7,636 | +562.7% |
| Total equity and liabilities | 10/49 | €200,200 | €192,094 | -€8,106 | -4.0% |
| Equity | 10/15 | €122,694 | €133,327 | +€10,633 | +8.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €116,494 | €127,127 | +€10,633 | +9.1% |
| Non-distributable reserves | 130/1 | €1,329 | €1,329 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,329 | €1,329 | = | 0.0% |
| Distributable reserves | 133 | €115,165 | €125,798 | +€10,633 | +9.2% |
| Amounts payable | 17/49 | €77,506 | €58,767 | -€18,739 | -24.2% |
| Amounts payable within one year | 42/48 | €77,506 | €58,767 | -€18,739 | -24.2% |
| Taxes, remuneration and social security | 45 | €997 | €1,063 | +€66 | +6.6% |
| Taxes | 450/3 | €997 | €1,063 | +€66 | +6.6% |
| Other amounts payable | 47/48 | €76,509 | €57,704 | -€18,804 | -24.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,000 | €13,000 | = | 0.0% |
| Other operating charges | 640/8 | €451 | €465 | +€14 | +3.2% |
| Gross operating margin | 9900 | €28,245 | €29,270 | +€1,025 | +3.6% |
| Operating profit (loss) | 9901 | €14,794 | €15,804 | +€1,010 | +6.8% |
| Financial charges | 65/66B | €167 | €210 | +€43 | +26.0% |
| Recurring financial charges | 65 | €167 | €210 | +€43 | +26.0% |
| Profit (loss) for the period before taxes | 9903 | €14,627 | €15,594 | +€967 | +6.6% |
| Income taxes | 67/77 | €4,654 | €4,962 | +€308 | +6.6% |
| Profit (loss) for the period | 9904 | €9,973 | €10,633 | +€659 | +6.6% |
| Profit (loss) for the period to be appropriated | 9905 | €9,973 | €10,633 | +€659 | +6.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.