IMMO - BON: 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 - BON
Largest movements
- Cash +€22,594
up €22,594 (+679.2%), from €3,327 to €25,920
mainly Net result for the year (+€15,888) and Depreciation (+€4,666)
- Tangible fixed assets -€3,423
down €3,423 (-11.5%), from €29,744 to €26,321
of which Land and buildings: -€2,513
- Receivables within one year -€1,915
down €1,915 (-97.2%), from €1,970 to €55
of which Trade receivables: -€1,297
- Profit (loss) carried forward +€15,888
up €15,888 (+16.2%), from -€98,281 to -€82,393
- Other debts +€1,015
up €1,015 (+4.2%), from €24,262 to €25,277
- Gross operating margin +€27,103
up €27,103, from -€6,450 to €20,654
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 | €37,709 | €55,264 | +€17,555 | +46.6% |
| Fixed assets | 21/28 | €29,757 | €26,333 | -€3,423 | -11.5% |
| Tangible fixed assets | 22/27 | €29,744 | €26,321 | -€3,423 | -11.5% |
| Land and buildings | 22 | €14,866 | €12,353 | -€2,513 | -16.9% |
| Plant, machinery and equipment | 23 | €14,504 | €12,655 | -€1,849 | -12.7% |
| Furniture and vehicles | 24 | €374 | €1,313 | +€938 | +250.8% |
| Financial fixed assets | 28 | €12 | €12 | = | 0.0% |
| Current assets | 29/58 | €7,952 | €28,931 | +€20,979 | +263.8% |
| Amounts receivable after more than one year | 29 | €2,655 | €2,655 | = | 0.0% |
| Trade receivables | 290 | €2,655 | €2,655 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,970 | €55 | -€1,915 | -97.2% |
| Trade receivables | 40 | €1,297 | - | -€1,297 | |
| Other amounts receivable | 41 | €673 | €55 | -€618 | -91.8% |
| Cash at bank and in hand | 54/58 | €3,327 | €25,920 | +€22,594 | +679.2% |
| Deferred charges and accrued income | 490/1 | - | €300 | +€300 | |
| Total equity and liabilities | 10/49 | €37,709 | €55,264 | +€17,555 | +46.6% |
| Equity | 10/15 | -€18,949 | -€3,062 | +€15,888 | +83.8% |
| Contributions | 10/11 | €79,326 | €79,326 | = | 0.0% |
| Capital | 10 | €79,326 | €79,326 | = | 0.0% |
| Issued capital | 100 | €79,326 | €79,326 | = | 0.0% |
| Reserves | 13 | €6 | €6 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6 | €6 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6 | €6 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€98,281 | -€82,393 | +€15,888 | +16.2% |
| Amounts payable | 17/49 | €56,658 | €58,326 | +€1,668 | +2.9% |
| Amounts payable within one year | 42/48 | €56,658 | €58,326 | +€1,668 | +2.9% |
| Trade debts | 44 | €32,396 | €32,927 | +€530 | +1.6% |
| Suppliers | 440/4 | €32,396 | €32,927 | +€530 | +1.6% |
| Taxes, remuneration and social security | 45 | - | €122 | +€122 | |
| Taxes | 450/3 | - | €122 | +€122 | |
| Other amounts payable | 47/48 | €24,262 | €25,277 | +€1,015 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,507 | €4,666 | +€158 | +3.5% |
| Gross operating margin | 9900 | -€6,450 | €20,654 | +€27,103 | |
| Operating profit (loss) | 9901 | -€10,957 | €15,988 | +€26,945 | |
| Financial charges | 65/66B | €122 | €101 | -€22 | -17.6% |
| Recurring financial charges | 65 | €122 | €101 | -€22 | -17.6% |
| Profit (loss) for the period before taxes | 9903 | -€11,079 | €15,888 | +€26,966 | |
| Profit (loss) for the period | 9904 | -€11,079 | €15,888 | +€26,966 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,079 | €15,888 | +€26,966 |
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 11 October 2026 via checked.be.