IMMO BOVER: 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 BOVER
Largest movements
- Cash -€6,077
down €6,077 (-35.7%), from €17,030 to €10,953
mainly Debts after one year (-€23,054) and Deferred charges and accrued income (-€5,446)
- Deferred charges and accrued income +€5,446
up €5,446 (+1,093%), from €498 to €5,944
- Tangible fixed assets -€4,619
down €4,619 (-2.3%), from €200,592 to €195,972
of which Plant, machinery and equipment: -€3,105
- Debts after one year -€23,054
down €23,054 (-27.1%), from €85,210 to €62,156
- Profit (loss) carried forward +€15,934
up €15,934 (+113%), from €14,102 to €30,036
- Depreciation -€12,661
down €12,661 (-73.3%), from €17,280 to €4,619
- Other operating charges +€5,280
up €5,280 (+1,373%), from €384 to €5,664
- Financial income -€2,125
down €2,125 (-29.8%), from €7,125 to €5,000
- Financial charges -€1,012
down €1,012 (-18.9%), from €5,340 to €4,328
- Taxes +€761
new in 2025: €761
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 | €221,071 | €215,558 | -€5,512 | -2.5% |
| Fixed assets | 21/28 | €200,592 | €195,972 | -€4,619 | -2.3% |
| Tangible fixed assets | 22/27 | €200,592 | €195,972 | -€4,619 | -2.3% |
| Land and buildings | 22 | €188,690 | €187,176 | -€1,514 | -0.8% |
| Plant, machinery and equipment | 23 | €11,902 | €8,797 | -€3,105 | -26.1% |
| Current assets | 29/58 | €20,479 | €19,586 | -€893 | -4.4% |
| Amounts receivable within one year | 40/41 | €2,951 | €2,689 | -€262 | -8.9% |
| Trade receivables | 40 | €2,144 | €450 | -€1,694 | -79.0% |
| Other amounts receivable | 41 | €807 | €2,239 | +€1,432 | +178% |
| Cash at bank and in hand | 54/58 | €17,030 | €10,953 | -€6,077 | -35.7% |
| Deferred charges and accrued income | 490/1 | €498 | €5,944 | +€5,446 | +1,093% |
| Total equity and liabilities | 10/49 | €221,071 | €215,558 | -€5,512 | -2.5% |
| Equity | 10/15 | €82,302 | €98,236 | +€15,934 | +19.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,102 | €30,036 | +€15,934 | +113% |
| Amounts payable | 17/49 | €138,769 | €117,323 | -€21,446 | -15.5% |
| Amounts payable after more than one year | 17 | €85,210 | €62,156 | -€23,054 | -27.1% |
| Financial debts | 170/4 | €85,210 | €62,156 | -€23,054 | -27.1% |
| Amounts payable within one year | 42/48 | €24,560 | €25,858 | +€1,298 | +5.3% |
| Current portion of amounts payable after more than one year | 42 | €24,275 | €25,243 | +€969 | +4.0% |
| Taxes, remuneration and social security | 45 | €285 | €615 | +€330 | +116% |
| Taxes | 450/3 | €285 | €615 | +€330 | +116% |
| Accrued charges and deferred income | 492/3 | €28,999 | €29,309 | +€310 | +1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,280 | €4,619 | -€12,661 | -73.3% |
| Other operating charges | 640/8 | €384 | €5,664 | +€5,280 | +1,373% |
| Gross operating margin | 9900 | €26,070 | €26,306 | +€237 | +0.9% |
| Operating profit (loss) | 9901 | €8,405 | €16,023 | +€7,618 | +90.6% |
| Financial income | 75/76B | €7,125 | €5,000 | -€2,125 | -29.8% |
| Recurring financial income | 75 | €7,125 | €5,000 | -€2,125 | -29.8% |
| Financial charges | 65/66B | €5,340 | €4,328 | -€1,012 | -18.9% |
| Recurring financial charges | 65 | €5,340 | €4,328 | -€1,012 | -18.9% |
| Profit (loss) for the period before taxes | 9903 | €10,191 | €16,695 | +€6,504 | +63.8% |
| Income taxes | 67/77 | - | €761 | +€761 | |
| Profit (loss) for the period | 9904 | €10,191 | €15,934 | +€5,743 | +56.4% |
| Profit (loss) for the period to be appropriated | 9905 | €10,191 | €15,934 | +€5,743 | +56.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.