IMMO BOMA: 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 BOMA
Largest movements
- Deferred charges and accrued income +€18,000
new in 2024: €18,000
- Tangible fixed assets -€15,403
down €15,403 (-2.9%), from €527,264 to €511,860
- Receivables within one year +€8,455
up €8,455 (+8.7%), from €97,685 to €106,141
of which Other amounts receivable: +€8,000
- Profit (loss) carried forward +€25,133
up €25,133 (+29.6%), from -€84,918 to -€59,785
- Debts after one year -€24,700
down €24,700 (-4.6%), from €539,783 to €515,083
- Trade debts +€7,960
up €7,960 (+67.9%), from €11,718 to €19,678
- Gross operating margin +€22,515
up €22,515 (+119.3%), from €18,878 to €41,394
- Financial charges +€10,500
up €10,500 (+25000.0%), from €42 to €10,542
- Other operating charges -€748
down €748 (-92.3%), from €810 to €62
- Depreciation +€515
up €515 (+2.6%), from €20,042 to €20,558
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €625,411 | €636,903 | +€11,492 | +1.8% |
| Fixed assets | 21/28 | €527,264 | €511,860 | -€15,403 | -2.9% |
| Tangible fixed assets | 22/27 | €527,264 | €511,860 | -€15,403 | -2.9% |
| Land and buildings | 22 | €527,264 | €511,860 | -€15,403 | -2.9% |
| Current assets | 29/58 | €98,148 | €125,043 | +€26,895 | +27.4% |
| Amounts receivable within one year | 40/41 | €97,685 | €106,141 | +€8,455 | +8.7% |
| Trade receivables | 40 | €32,185 | €32,641 | +€455 | +1.4% |
| Other amounts receivable | 41 | €65,500 | €73,500 | +€8,000 | +12.2% |
| Cash at bank and in hand | 54/58 | €463 | €902 | +€440 | +95.0% |
| Deferred charges and accrued income | 490/1 | - | €18,000 | +€18,000 | |
| Total equity and liabilities | 10/49 | €625,411 | €636,903 | +€11,492 | +1.8% |
| Equity | 10/15 | €54,496 | €82,728 | +€28,232 | +51.8% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Capital | 10 | - | €30,987 | +€30,987 | |
| Issued capital | 100 | - | €30,987 | +€30,987 | |
| Revaluation surpluses | 12 | €108,427 | €108,427 | = | 0.0% |
| Reserves | 13 | - | €3,099 | +€3,099 | |
| Non-distributable reserves | 130/1 | - | €3,099 | +€3,099 | |
| Legal reserve | 130 | - | €3,099 | +€3,099 | |
| Profit (loss) carried forward | 14 | -€84,918 | -€59,785 | +€25,133 | +29.6% |
| Amounts payable | 17/49 | €570,915 | €554,175 | -€16,740 | -2.9% |
| Amounts payable after more than one year | 17 | €539,783 | €515,083 | -€24,700 | -4.6% |
| Financial debts | 170/4 | €539,783 | €515,083 | -€24,700 | -4.6% |
| Amounts payable within one year | 42/48 | €31,132 | €39,093 | +€7,960 | +25.6% |
| Trade debts | 44 | €11,718 | €19,678 | +€7,960 | +67.9% |
| Suppliers | 440/4 | €11,718 | €19,678 | +€7,960 | +67.9% |
| Other amounts payable | 47/48 | €19,414 | €19,414 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,042 | €20,558 | +€515 | +2.6% |
| Other operating charges | 640/8 | €810 | €62 | -€748 | -92.3% |
| Gross operating margin | 9900 | €18,878 | €41,394 | +€22,515 | +119.3% |
| Operating profit (loss) | 9901 | -€1,974 | €20,774 | +€22,747 | |
| Financial charges | 65/66B | €42 | €10,542 | +€10,500 | +25000.0% |
| Recurring financial charges | 65 | €42 | €10,542 | +€10,500 | +25000.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,016 | €10,232 | +€12,247 | |
| Profit (loss) for the period | 9904 | -€2,016 | €10,232 | +€12,247 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,016 | €10,232 | +€12,247 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.