IMMO BKC: 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 BKC
Largest movements
- Cash +€108,313
up €108,313 (+191%), from €56,721 to €165,034
mainly Current investments (+€80,000) and Depreciation (+€53,812)
- Current investments -€80,000
down €80,000 (-100%), from €80,000 to €0
- Receivables after one year +€66,506
new in 2025: €66,506
- Tangible fixed assets -€45,638
down €45,638 (-16.3%), from €280,765 to €235,126
- Receivables within one year +€13,629
up €13,629 (+485%), from €2,812 to €16,441
of which Other amounts receivable: +€10,402
- Other debts +€32,854
up €32,854 (+1,027%), from €3,200 to €36,054
- Debts after one year +€18,206
up €18,206 (+6.2%), from €292,768 to €310,973
- Tax, wage and social debts -€10,853
down €10,853 (-62.4%), from €17,400 to €6,547
- Current portion of long-term debt +€8,900
up €8,900 (+17.2%), from €51,852 to €60,752
- Trade debts +€8,598
up €8,598 (+68.7%), from €12,513 to €21,111
- Gross operating margin +€26,043
up €26,043 (+30.5%), from €85,451 to €111,494
- Other operating charges -€13,396
down €13,396 (-69.9%), from €19,160 to €5,764
- Financial charges +€6,161
up €6,161 (+113%), from €5,476 to €11,637
- Financial income +€1,443
up €1,443 (+153%), from €946 to €2,390
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 | €421,303 | €484,148 | +€62,846 | +14.9% |
| Fixed assets | 21/28 | €280,765 | €235,126 | -€45,638 | -16.3% |
| Tangible fixed assets | 22/27 | €280,765 | €235,126 | -€45,638 | -16.3% |
| Land and buildings | 22 | €280,765 | €235,126 | -€45,638 | -16.3% |
| Current assets | 29/58 | €140,538 | €249,022 | +€108,484 | +77.2% |
| Amounts receivable after more than one year | 29 | - | €66,506 | +€66,506 | |
| Other amounts receivable | 291 | - | €66,506 | +€66,506 | |
| Amounts receivable within one year | 40/41 | €2,812 | €16,441 | +€13,629 | +485% |
| Trade receivables | 40 | €2,812 | €6,039 | +€3,227 | +115% |
| Other amounts receivable | 41 | €0 | €10,402 | +€10,402 | |
| Current investments | 50/53 | €80,000 | €0 | -€80,000 | -100% |
| Cash at bank and in hand | 54/58 | €56,721 | €165,034 | +€108,313 | +191% |
| Deferred charges and accrued income | 490/1 | €1,005 | €1,041 | +€36 | +3.6% |
| Total equity and liabilities | 10/49 | €421,303 | €484,148 | +€62,846 | +14.9% |
| Equity | 10/15 | €43,570 | €48,711 | +€5,141 | +11.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €23,570 | €28,711 | +€5,141 | +21.8% |
| Non-distributable reserves | 130/1 | €2,000 | €0 | -€2,000 | -100% |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Other | 1319 | €2,000 | €0 | -€2,000 | -100% |
| Distributable reserves | 133 | €21,570 | €28,711 | +€7,141 | +33.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €377,733 | €435,438 | +€57,705 | +15.3% |
| Amounts payable after more than one year | 17 | €292,768 | €310,973 | +€18,206 | +6.2% |
| Financial debts | 170/4 | €292,768 | €310,973 | +€18,206 | +6.2% |
| Amounts payable within one year | 42/48 | €84,965 | €124,464 | +€39,499 | +46.5% |
| Current portion of amounts payable after more than one year | 42 | €51,852 | €60,752 | +€8,900 | +17.2% |
| Trade debts | 44 | €12,513 | €21,111 | +€8,598 | +68.7% |
| Suppliers | 440/4 | €12,513 | €21,111 | +€8,598 | +68.7% |
| Taxes, remuneration and social security | 45 | €17,400 | €6,547 | -€10,853 | -62.4% |
| Taxes | 450/3 | €17,400 | €6,547 | -€10,853 | -62.4% |
| Other amounts payable | 47/48 | €3,200 | €36,054 | +€32,854 | +1,027% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,251 | €53,812 | +€561 | +1.1% |
| Other operating charges | 640/8 | €19,160 | €5,764 | -€13,396 | -69.9% |
| Gross operating margin | 9900 | €85,451 | €111,494 | +€26,043 | +30.5% |
| Operating profit (loss) | 9901 | €13,040 | €51,917 | +€38,877 | +298% |
| Financial income | 75/76B | €946 | €2,390 | +€1,443 | +153% |
| Recurring financial income | 75 | €946 | €2,390 | +€1,443 | +153% |
| Financial charges | 65/66B | €5,476 | €11,637 | +€6,161 | +113% |
| Recurring financial charges | 65 | €5,476 | €11,637 | +€6,161 | +113% |
| Profit (loss) for the period before taxes | 9903 | €8,511 | €42,671 | +€34,160 | +401% |
| Income taxes | 67/77 | €1,773 | €1,530 | -€243 | -13.7% |
| Profit (loss) for the period | 9904 | €6,739 | €41,141 | +€34,402 | +511% |
| Profit (loss) for the period to be appropriated | 9905 | €6,739 | €41,141 | +€34,402 | +511% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.