IMMO BOSEIND: 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 BOSEIND
Largest movements
- Cash -€58,247
down €58,247 (-48.9%), from €119,003 to €60,756
mainly Other debts (-€33,000) and Trade debts (-€24,467)
- Receivables within one year +€16,538
up €16,538 (+5.8%), from €285,155 to €301,692
- Deferred charges and accrued income -€10,000
down €10,000 (-100%), from €10,000 to €0
- Other debts -€33,000
down €33,000 (-16.5%), from €199,567 to €166,567
- Trade debts -€24,467
down €24,467 (-95.6%), from €25,595 to €1,128
- Reserves +€23,604
up €23,604 (+24.1%), from €98,138 to €121,741
of which Distributable reserves: +€23,604
- Tax, wage and social debts -€21,443
down €21,443 (-23.0%), from €93,235 to €71,792
- Gross operating margin -€266,250
down €266,250 (-83.9%), from €317,280 to €51,031
- Taxes -€74,600
down €74,600 (-89.7%), from €83,198 to €8,598
- Financial charges -€13,093
down €13,093 (-98.3%), from €13,319 to €226
- Financial income -€13,082
down €13,082 (-99.7%), from €13,125 to €43
- Other operating charges +€8,594
up €8,594 (+133%), from €6,481 to €15,075
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 | €478,534 | €423,229 | -€55,306 | -11.6% |
| Fixed assets | 21/28 | €64,377 | €60,780 | -€3,596 | -5.6% |
| Tangible fixed assets | 22/27 | €64,352 | €60,780 | -€3,571 | -5.5% |
| Land and buildings | 22 | €42,227 | €38,656 | -€3,571 | -8.5% |
| Other tangible fixed assets | 26 | €22,124 | €22,124 | = | 0.0% |
| Financial fixed assets | 28 | €25 | €0 | -€25 | -100% |
| Current assets | 29/58 | €414,158 | €362,448 | -€51,710 | -12.5% |
| Amounts receivable within one year | 40/41 | €285,155 | €301,692 | +€16,538 | +5.8% |
| Other amounts receivable | 41 | €285,155 | €301,692 | +€16,538 | +5.8% |
| Cash at bank and in hand | 54/58 | €119,003 | €60,756 | -€58,247 | -48.9% |
| Deferred charges and accrued income | 490/1 | €10,000 | €0 | -€10,000 | -100% |
| Total equity and liabilities | 10/49 | €478,534 | €423,229 | -€55,306 | -11.6% |
| Equity | 10/15 | €160,138 | €183,741 | +€23,604 | +14.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €98,138 | €121,741 | +€23,604 | +24.1% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €91,938 | €115,541 | +€23,604 | +25.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €318,397 | €239,487 | -€78,910 | -24.8% |
| Amounts payable within one year | 42/48 | €318,397 | €239,487 | -€78,910 | -24.8% |
| Trade debts | 44 | €25,595 | €1,128 | -€24,467 | -95.6% |
| Suppliers | 440/4 | €25,595 | €1,128 | -€24,467 | -95.6% |
| Taxes, remuneration and social security | 45 | €93,235 | €71,792 | -€21,443 | -23.0% |
| Taxes | 450/3 | €93,235 | €71,792 | -€21,443 | -23.0% |
| Other amounts payable | 47/48 | €199,567 | €166,567 | -€33,000 | -16.5% |
| Non-recurring operating income | 76A | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,392 | €3,571 | -€1,820 | -33.8% |
| Other operating charges | 640/8 | €6,481 | €15,075 | +€8,594 | +133% |
| Gross operating margin | 9900 | €317,280 | €51,031 | -€266,250 | -83.9% |
| Operating profit (loss) | 9901 | €305,408 | €32,385 | -€273,024 | -89.4% |
| Financial income | 75/76B | €13,125 | €43 | -€13,082 | -99.7% |
| Recurring financial income | 75 | €13,125 | €43 | -€13,082 | -99.7% |
| Financial charges | 65/66B | €13,319 | €226 | -€13,093 | -98.3% |
| Recurring financial charges | 65 | €13,319 | €226 | -€13,093 | -98.3% |
| Profit (loss) for the period before taxes | 9903 | €305,214 | €32,202 | -€273,013 | -89.4% |
| Income taxes | 67/77 | €83,198 | €8,598 | -€74,600 | -89.7% |
| Profit (loss) for the period | 9904 | €222,016 | €23,604 | -€198,413 | -89.4% |
| Profit (loss) for the period to be appropriated | 9905 | €222,016 | €23,604 | -€198,413 | -89.4% |
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 15 October 2026 via checked.be.