IMMO BLOYART: 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 BLOYART
Largest movements
- Cash +€57,671
up €57,671 (+70.4%), from €81,944 to €139,616
mainly Depreciation (+€48,262) and Net result for the year (+€18,203)
- Tangible fixed assets -€46,162
down €46,162 (-25.6%), from €180,634 to €134,472
of which Land and buildings: -€29,806
- Deferred charges and accrued income -€4,786
down €4,786 (-47.8%), from €10,015 to €5,229
- Receivables within one year -€4,529
down €4,529 (-27.7%), from €16,366 to €11,837
of which Other amounts receivable: -€5,250
- Reserves +€18,203
up €18,203 (+6.5%), from €278,568 to €296,771
of which Distributable reserves: +€30,779
- Other debts -€10,608
down €10,608 (-60.6%), from €17,500 to €6,892
- Current portion of long-term debt -€4,246
down €4,246 (-100%), from €4,246 to €0
- Provisions -€4,192
down €4,192 (-25.1%), from €16,689 to €12,497
- Taxes -€22,295
down €22,295 (-71.9%), from €31,026 to €8,731
- Gross operating margin +€5,311
up €5,311 (+7.4%), from €72,130 to €77,441
- Financial charges -€3,475
down €3,475, from €934 to -€2,541
- Other operating charges -€3,068
down €3,068 (-23.1%), from €13,287 to €10,219
- Financial income -€1,411
down €1,411 (-53.2%), from €2,651 to €1,240
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €339,583 | €341,778 | +€2,195 | +0.6% |
| Fixed assets | 21/28 | €180,634 | €134,472 | -€46,162 | -25.6% |
| Tangible fixed assets | 22/27 | €180,634 | €134,472 | -€46,162 | -25.6% |
| Land and buildings | 22 | €162,298 | €132,492 | -€29,806 | -18.4% |
| Furniture and vehicles | 24 | €18,336 | €1,980 | -€16,356 | -89.2% |
| Current assets | 29/58 | €158,949 | €207,306 | +€48,357 | +30.4% |
| Amounts receivable within one year | 40/41 | €16,366 | €11,837 | -€4,529 | -27.7% |
| Trade receivables | 40 | €11,115 | €11,837 | +€722 | +6.5% |
| Other amounts receivable | 41 | €5,250 | €0 | -€5,250 | -100% |
| Current investments | 50/53 | €50,624 | €50,624 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €81,944 | €139,616 | +€57,671 | +70.4% |
| Deferred charges and accrued income | 490/1 | €10,015 | €5,229 | -€4,786 | -47.8% |
| Total equity and liabilities | 10/49 | €339,583 | €341,778 | +€2,195 | +0.6% |
| Equity | 10/15 | €290,505 | €308,708 | +€18,203 | +6.3% |
| Contributions | 10/11 | €11,937 | €11,937 | = | 0.0% |
| Reserves | 13 | €278,568 | €296,771 | +€18,203 | +6.5% |
| Tax-exempt reserves | 132 | €54,727 | €42,150 | -€12,576 | -23.0% |
| Distributable reserves | 133 | €223,842 | €254,621 | +€30,779 | +13.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €16,689 | €12,497 | -€4,192 | -25.1% |
| Deferred taxes | 168 | €16,689 | €12,497 | -€4,192 | -25.1% |
| Amounts payable | 17/49 | €32,388 | €20,572 | -€11,816 | -36.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €31,802 | €19,190 | -€12,612 | -39.7% |
| Current portion of amounts payable after more than one year | 42 | €4,246 | €0 | -€4,246 | -100% |
| Trade debts | 44 | €0 | €256 | +€256 | |
| Suppliers | 440/4 | €0 | €256 | +€256 | |
| Taxes, remuneration and social security | 45 | €10,056 | €12,042 | +€1,986 | +19.8% |
| Taxes | 450/3 | €10,056 | €12,042 | +€1,986 | +19.8% |
| Other amounts payable | 47/48 | €17,500 | €6,892 | -€10,608 | -60.6% |
| Accrued charges and deferred income | 492/3 | €586 | €1,382 | +€796 | +136% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,117 | €48,262 | -€855 | -1.7% |
| Other operating charges | 640/8 | €13,287 | €10,219 | -€3,068 | -23.1% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €72,130 | €77,441 | +€5,311 | +7.4% |
| Operating profit (loss) | 9901 | €9,726 | €18,960 | +€9,235 | +95.0% |
| Financial income | 75/76B | €2,651 | €1,240 | -€1,411 | -53.2% |
| Recurring financial income | 75 | €2,651 | €1,240 | -€1,411 | -53.2% |
| Financial charges | 65/66B | €934 | -€2,541 | -€3,475 | |
| Recurring financial charges | 65 | €934 | -€2,541 | -€3,475 | |
| Profit (loss) for the period before taxes | 9903 | €11,443 | €22,741 | +€11,298 | +98.7% |
| Transfer from deferred taxes | 780 | €4,192 | €4,192 | = | 0.0% |
| Income taxes | 67/77 | €31,026 | €8,731 | -€22,295 | -71.9% |
| Profit (loss) for the period | 9904 | -€15,391 | €18,203 | +€33,594 | |
| Transfer from tax-exempt reserves | 789 | €12,576 | €12,576 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,815 | €30,779 | +€33,594 |
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 25 October 2026 via checked.be.