IMMO BOUMANS: 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 BOUMANS
Largest movements
- Tangible fixed assets +€14,065
up €14,065 (+5.7%), from €244,746 to €258,811
of which Land and buildings: +€14,693
- Cash +€12,271
up €12,271 (+7.6%), from €161,903 to €174,174
mainly Net result for the year (+€43,511) and Depreciation (+€9,700)
- Reserves +€28,511
up €28,511 (+16.4%), from €174,087 to €202,598
of which Distributable reserves: +€28,511
- Gross operating margin +€2,604
up €2,604 (+3.3%), from €79,552 to €82,156
- Depreciation +€1,673
up €1,673 (+20.8%), from €8,027 to €9,700
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 | €411,994 | €438,377 | +€26,383 | +6.4% |
| Fixed assets | 21/28 | €244,746 | €258,811 | +€14,065 | +5.7% |
| Tangible fixed assets | 22/27 | €244,746 | €258,811 | +€14,065 | +5.7% |
| Land and buildings | 22 | €242,940 | €257,633 | +€14,693 | +6.0% |
| Plant, machinery and equipment | 23 | €101 | - | -€101 | |
| Furniture and vehicles | 24 | €1,705 | €1,178 | -€527 | -30.9% |
| Current assets | 29/58 | €167,249 | €179,566 | +€12,318 | +7.4% |
| Amounts receivable within one year | 40/41 | €4,235 | €4,235 | = | 0.0% |
| Trade receivables | 40 | €4,235 | €4,235 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €161,903 | €174,174 | +€12,271 | +7.6% |
| Deferred charges and accrued income | 490/1 | €1,111 | €1,157 | +€46 | +4.2% |
| Total equity and liabilities | 10/49 | €411,994 | €438,377 | +€26,383 | +6.4% |
| Equity | 10/15 | €192,687 | €221,198 | +€28,511 | +14.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €174,087 | €202,598 | +€28,511 | +16.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €172,227 | €200,738 | +€28,511 | +16.6% |
| Amounts payable | 17/49 | €219,308 | €217,179 | -€2,128 | -1.0% |
| Amounts payable within one year | 42/48 | €205,150 | €202,340 | -€2,810 | -1.4% |
| Trade debts | 44 | €2,892 | €2,092 | -€800 | -27.7% |
| Suppliers | 440/4 | €2,892 | €2,092 | -€800 | -27.7% |
| Taxes, remuneration and social security | 45 | €8,496 | €6,562 | -€1,934 | -22.8% |
| Taxes | 450/3 | €8,496 | €6,562 | -€1,934 | -22.8% |
| Other amounts payable | 47/48 | €193,762 | €193,685 | -€77 | 0.0% |
| Accrued charges and deferred income | 492/3 | €14,158 | €14,840 | +€682 | +4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,027 | €9,700 | +€1,673 | +20.8% |
| Other operating charges | 640/8 | €6,172 | €6,364 | +€192 | +3.1% |
| Gross operating margin | 9900 | €79,552 | €82,156 | +€2,604 | +3.3% |
| Operating profit (loss) | 9901 | €65,352 | €66,092 | +€739 | +1.1% |
| Financial charges | 65/66B | €13,318 | €12,684 | -€634 | -4.8% |
| Recurring financial charges | 65 | €13,318 | €12,684 | -€634 | -4.8% |
| Profit (loss) for the period before taxes | 9903 | €52,035 | €53,408 | +€1,373 | +2.6% |
| Income taxes | 67/77 | €10,048 | €9,897 | -€151 | -1.5% |
| Profit (loss) for the period | 9904 | €41,987 | €43,511 | +€1,524 | +3.6% |
| Profit (loss) for the period to be appropriated | 9905 | €41,987 | €43,511 | +€1,524 | +3.6% |
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 16 October 2026 via checked.be.