IMMO BROM: 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 BROM
Largest movements
- Cash -€11,736
down €11,736 (-71.9%), from €16,324 to €4,589
mainly Net result for the year (-€9,872) and Tax, wage and social debts (-€7,724)
- Tangible fixed assets -€6,500
down €6,500 (-3.6%), from €178,652 to €172,153
of which Land and buildings: -€6,010
- Other debts +€8,848
up €8,848 (+13.3%), from €66,460 to €75,307
- Tax, wage and social debts -€7,724
down €7,724 (-100.0%), from €7,724 to €0
- Profit (loss) carried forward -€6,556
down €6,556 (-4.2%), from -€155,045 to -€161,601
- Debts after one year -€5,948
down €5,948 (-9.7%), from €61,465 to €55,517
- Reserves -€3,316
down €3,316 (-2.2%), from €150,621 to €147,305
of which Tax-exempt reserves: -€3,316
- Gross operating margin +€4,980
up €4,980, from -€4,172 to €808
- Depreciation -€3,559
down €3,559 (-35.4%), from €10,040 to €6,481
- Financial charges -€1,230
down €1,230 (-32.7%), from €3,765 to €2,536
- Taxes +€60
up €60 (+12.7%), from €474 to €535
- Financial income +€43
up €43 (+38.0%), from €112 to €155
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 | €248,524 | €232,358 | -€16,166 | -6.5% |
| Fixed assets | 21/28 | €178,652 | €172,153 | -€6,500 | -3.6% |
| Tangible fixed assets | 22/27 | €178,652 | €172,153 | -€6,500 | -3.6% |
| Land and buildings | 22 | €176,511 | €170,502 | -€6,010 | -3.4% |
| Plant, machinery and equipment | 23 | €173 | €0 | -€173 | -100.0% |
| Furniture and vehicles | 24 | €1,968 | €1,651 | -€317 | -16.1% |
| Current assets | 29/58 | €69,871 | €60,205 | -€9,666 | -13.8% |
| Amounts receivable within one year | 40/41 | €1,559 | €3,571 | +€2,012 | +129.0% |
| Other amounts receivable | 41 | €1,559 | €3,571 | +€2,012 | +129.0% |
| Current investments | 50/53 | €50,000 | €50,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €16,324 | €4,589 | -€11,736 | -71.9% |
| Deferred charges and accrued income | 490/1 | €1,988 | €2,046 | +€58 | +2.9% |
| Total equity and liabilities | 10/49 | €248,524 | €232,358 | -€16,166 | -6.5% |
| Equity | 10/15 | €76,141 | €66,269 | -€9,872 | -13.0% |
| Contributions | 10/11 | €80,565 | €80,565 | = | 0.0% |
| Capital | 10 | €80,565 | €80,565 | = | 0.0% |
| Issued capital | 100 | €80,565 | €80,565 | = | 0.0% |
| Reserves | 13 | €150,621 | €147,305 | -€3,316 | -2.2% |
| Non-distributable reserves | 130/1 | €8,565 | €8,565 | = | 0.0% |
| Legal reserve | 130 | €8,565 | €8,565 | = | 0.0% |
| Tax-exempt reserves | 132 | €89,348 | €86,032 | -€3,316 | -3.7% |
| Distributable reserves | 133 | €52,708 | €52,708 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€155,045 | -€161,601 | -€6,556 | -4.2% |
| Provisions and deferred taxes | 16 | €29,783 | €28,075 | -€1,708 | -5.7% |
| Deferred taxes | 168 | €29,783 | €28,075 | -€1,708 | -5.7% |
| Amounts payable | 17/49 | €142,600 | €138,014 | -€4,586 | -3.2% |
| Amounts payable after more than one year | 17 | €61,465 | €55,517 | -€5,948 | -9.7% |
| Financial debts | 170/4 | €61,465 | €55,517 | -€5,948 | -9.7% |
| Amounts payable within one year | 42/48 | €80,264 | €81,599 | +€1,335 | +1.7% |
| Current portion of amounts payable after more than one year | 42 | €5,948 | €5,948 | = | 0.0% |
| Trade debts | 44 | €132 | €343 | +€211 | +159.6% |
| Suppliers | 440/4 | €132 | €343 | +€211 | +159.6% |
| Taxes, remuneration and social security | 45 | €7,724 | €0 | -€7,724 | -100.0% |
| Taxes | 450/3 | €7,724 | €0 | -€7,724 | -100.0% |
| Other amounts payable | 47/48 | €66,460 | €75,307 | +€8,848 | +13.3% |
| Accrued charges and deferred income | 492/3 | €870 | €897 | +€27 | +3.1% |
| Non-recurring operating income | 76A | €0 | €2,238 | +€2,238 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,040 | €6,481 | -€3,559 | -35.4% |
| Other operating charges | 640/8 | €2,760 | €2,785 | +€26 | +0.9% |
| Non-recurring operating charges | 66A | €0 | €206 | +€206 | |
| Gross operating margin | 9900 | -€4,172 | €808 | +€4,980 | |
| Operating profit (loss) | 9901 | -€16,972 | -€8,664 | +€8,308 | +49.0% |
| Financial income | 75/76B | €112 | €155 | +€43 | +38.0% |
| Recurring financial income | 75 | €112 | €155 | +€43 | +38.0% |
| Financial charges | 65/66B | €3,765 | €2,536 | -€1,230 | -32.7% |
| Recurring financial charges | 65 | €3,765 | €2,536 | -€1,230 | -32.7% |
| Profit (loss) for the period before taxes | 9903 | -€20,625 | -€11,045 | +€9,580 | +46.4% |
| Transfer from deferred taxes | 780 | €1,708 | €1,708 | = | 0.0% |
| Income taxes | 67/77 | €474 | €535 | +€60 | +12.7% |
| Profit (loss) for the period | 9904 | -€19,392 | -€9,872 | +€9,520 | +49.1% |
| Transfer from tax-exempt reserves | 789 | €3,316 | €3,316 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,075 | -€6,556 | +€9,520 | +59.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.