IMMO BUMA: 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 BUMA
Largest movements
- Tangible fixed assets -€27,605
down €27,605 (-2.7%), from €1.0m to €1.0m
- Other debts -€35,000
down €35,000 (-7.6%), from €461,796 to €426,796
- Accrued charges and deferred income +€11,865
up €11,865 (+18.2%), from €65,126 to €76,991
- Gross operating margin +€5,127
up €5,127 (+13.7%), from €37,378 to €42,505
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 | €1,039,842 | €1,009,135 | -€30,707 | -3.0% |
| Fixed assets | 21/28 | €1,034,090 | €1,006,485 | -€27,605 | -2.7% |
| Tangible fixed assets | 22/27 | €1,034,090 | €1,006,485 | -€27,605 | -2.7% |
| Land and buildings | 22 | €1,034,090 | €1,006,485 | -€27,605 | -2.7% |
| Current assets | 29/58 | €5,752 | €2,650 | -€3,102 | -53.9% |
| Amounts receivable within one year | 40/41 | €158 | €133 | -€25 | -15.8% |
| Other amounts receivable | 41 | €158 | €133 | -€25 | -15.8% |
| Cash at bank and in hand | 54/58 | €4,781 | €1,667 | -€3,114 | -65.1% |
| Deferred charges and accrued income | 490/1 | €813 | €850 | +€37 | +4.6% |
| Total equity and liabilities | 10/49 | €1,039,842 | €1,009,135 | -€30,707 | -3.0% |
| Equity | 10/15 | €512,492 | €504,929 | -€7,564 | -1.5% |
| Contributions | 10/11 | €700,000 | €700,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€187,508 | -€195,071 | -€7,564 | -4.0% |
| Amounts payable | 17/49 | €527,350 | €504,206 | -€23,144 | -4.4% |
| Amounts payable within one year | 42/48 | €462,224 | €427,215 | -€35,009 | -7.6% |
| Trade debts | 44 | €427 | €419 | -€9 | -2.0% |
| Suppliers | 440/4 | €427 | €419 | -€9 | -2.0% |
| Other amounts payable | 47/48 | €461,796 | €426,796 | -€35,000 | -7.6% |
| Accrued charges and deferred income | 492/3 | €65,126 | €76,991 | +€11,865 | +18.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,518 | €30,722 | +€205 | +0.7% |
| Other operating charges | 640/8 | €4,912 | €5,068 | +€155 | +3.2% |
| Gross operating margin | 9900 | €37,378 | €42,505 | +€5,127 | +13.7% |
| Operating profit (loss) | 9901 | €1,948 | €6,715 | +€4,767 | +244.7% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €14,511 | €14,278 | -€233 | -1.6% |
| Recurring financial charges | 65 | €14,511 | €13,489 | -€1,022 | -7.0% |
| Non-recurring financial charges | 66B | - | €789 | +€789 | |
| Profit (loss) for the period before taxes | 9903 | -€12,563 | -€7,564 | +€5,000 | +39.8% |
| Profit (loss) for the period | 9904 | -€12,563 | -€7,564 | +€5,000 | +39.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,563 | -€7,564 | +€5,000 | +39.8% |
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 5 October 2026 via checked.be.