IMMO BOËM: 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 BOËM
Largest movements
- Receivables within one year -€158,486
down €158,486 (-83.8%), from €189,049 to €30,563
of which Trade receivables: -€171,980
- Cash +€83,865
up €83,865 (+27.7%), from €302,838 to €386,703
mainly Receivables within one year (+€158,486) and Depreciation (+€13,634)
- Profit (loss) carried forward -€56,144
down €56,144 (-11.9%), from €471,749 to €415,605
- Debts after one year -€21,427
down €21,427 (-7.1%), from €303,144 to €281,717
- Tax, wage and social debts -€18,338
down €18,338 (-77.9%), from €23,537 to €5,200
of which Taxes: -€16,195
- Gross operating margin -€932,595
down €932,595, from €902,326 to -€30,269
- Taxes -€194,635
down €194,635 (-99.7%), from €195,249 to €614
- Staff costs -€94,382
no longer reported in 2025 (was €94,382)
- Other operating charges -€17,903
down €17,903 (-89.9%), from €19,917 to €2,014
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 | €864,945 | €780,881 | -€84,064 | -9.7% |
| Fixed assets | 21/28 | €367,625 | €361,151 | -€6,474 | -1.8% |
| Tangible fixed assets | 22/27 | €179,700 | €173,301 | -€6,399 | -3.6% |
| Land and buildings | 22 | €170,304 | €165,049 | -€5,254 | -3.1% |
| Other tangible fixed assets | 26 | €9,397 | €8,252 | -€1,145 | -12.2% |
| Financial fixed assets | 28 | €187,925 | €187,850 | -€75 | 0.0% |
| Current assets | 29/58 | €497,320 | €419,729 | -€77,590 | -15.6% |
| Amounts receivable within one year | 40/41 | €189,049 | €30,563 | -€158,486 | -83.8% |
| Trade receivables | 40 | €176,773 | €4,793 | -€171,980 | -97.3% |
| Other amounts receivable | 41 | €12,276 | €25,769 | +€13,493 | +109.9% |
| Cash at bank and in hand | 54/58 | €302,838 | €386,703 | +€83,865 | +27.7% |
| Deferred charges and accrued income | 490/1 | €5,433 | €2,464 | -€2,969 | -54.7% |
| Total equity and liabilities | 10/49 | €864,945 | €780,881 | -€84,064 | -9.7% |
| Equity | 10/15 | €521,680 | €465,536 | -€56,144 | -10.8% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €31,380 | €31,380 | = | 0.0% |
| Tax-exempt reserves | 132 | €77 | €77 | = | 0.0% |
| Distributable reserves | 133 | €31,304 | €31,304 | = | 0.0% |
| Profit (loss) carried forward | 14 | €471,749 | €415,605 | -€56,144 | -11.9% |
| Amounts payable | 17/49 | €343,265 | €315,345 | -€27,920 | -8.1% |
| Amounts payable after more than one year | 17 | €303,144 | €281,717 | -€21,427 | -7.1% |
| Financial debts | 170/4 | €303,144 | €281,717 | -€21,427 | -7.1% |
| Amounts payable within one year | 42/48 | €39,987 | €33,628 | -€6,359 | -15.9% |
| Current portion of amounts payable after more than one year | 42 | €11,245 | €17,127 | +€5,882 | +52.3% |
| Trade debts | 44 | €2,614 | €8,711 | +€6,097 | +233.2% |
| Suppliers | 440/4 | €2,614 | €8,711 | +€6,097 | +233.2% |
| Taxes, remuneration and social security | 45 | €23,537 | €5,200 | -€18,338 | -77.9% |
| Taxes | 450/3 | €21,395 | €5,200 | -€16,195 | -75.7% |
| Remuneration and social security | 454/9 | €2,142 | - | -€2,142 | |
| Other amounts payable | 47/48 | €2,590 | €2,590 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €134 | - | -€134 | |
| Remuneration, social security and pensions | 62 | €94,382 | - | -€94,382 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,989 | €13,634 | +€645 | +5.0% |
| Other operating charges | 640/8 | €19,917 | €2,014 | -€17,903 | -89.9% |
| Gross operating margin | 9900 | €902,326 | -€30,269 | -€932,595 | |
| Operating profit (loss) | 9901 | €775,037 | -€45,918 | -€820,955 | |
| Financial income | 75/76B | €3,090 | €2,203 | -€887 | -28.7% |
| Recurring financial income | 75 | €3,090 | €2,203 | -€887 | -28.7% |
| Financial charges | 65/66B | €9,176 | €11,816 | +€2,640 | +28.8% |
| Recurring financial charges | 65 | €9,176 | €11,816 | +€2,640 | +28.8% |
| Profit (loss) for the period before taxes | 9903 | €768,951 | -€55,530 | -€824,481 | |
| Income taxes | 67/77 | €195,249 | €614 | -€194,635 | -99.7% |
| Profit (loss) for the period | 9904 | €573,702 | -€56,144 | -€629,846 | |
| Profit (loss) for the period to be appropriated | 9905 | €573,702 | -€56,144 | -€629,846 |
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 3 October 2026 via checked.be.