Immo C.B.M.J.: 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 C.B.M.J.
Largest movements
- Cash +€49,056
up €49,056 (+55,344%), from €89 to €49,145
mainly Net result for the year (+€70,500) and Depreciation (+€52,547)
- Tangible fixed assets -€41,160
down €41,160 (-5.2%), from €798,796 to €757,635
of which Other tangible fixed assets: -€28,360
- Profit (loss) carried forward +€70,500
up €70,500 (+15.3%), from €459,492 to €529,993
- Debts after one year -€35,286
down €35,286 (-53.1%), from €66,405 to €31,119
- Other debts -€19,959
down €19,959 (-13.4%), from €149,249 to €129,289
- Gross operating margin +€6,227
up €6,227 (+3.8%), from €163,370 to €169,597
- Financial charges -€4,544
down €4,544 (-57.7%), from €7,877 to €3,334
- Taxes +€2,828
up €2,828 (+12.3%), from €22,951 to €25,780
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 | €807,219 | €816,897 | +€9,678 | +1.2% |
| Fixed assets | 21/28 | €798,796 | €757,635 | -€41,160 | -5.2% |
| Tangible fixed assets | 22/27 | €798,796 | €757,635 | -€41,160 | -5.2% |
| Furniture and vehicles | 24 | €59,085 | €46,285 | -€12,801 | -21.7% |
| Other tangible fixed assets | 26 | €739,711 | €711,351 | -€28,360 | -3.8% |
| Current assets | 29/58 | €8,423 | €59,261 | +€50,838 | +604% |
| Cash at bank and in hand | 54/58 | €89 | €49,145 | +€49,056 | +55,344% |
| Deferred charges and accrued income | 490/1 | €8,334 | €10,116 | +€1,782 | +21.4% |
| Total equity and liabilities | 10/49 | €807,219 | €816,897 | +€9,678 | +1.2% |
| Equity | 10/15 | €537,523 | €608,024 | +€70,500 | +13.1% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €16,531 | €16,531 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €10,381 | €10,381 | = | 0.0% |
| Profit (loss) carried forward | 14 | €459,492 | €529,993 | +€70,500 | +15.3% |
| Amounts payable | 17/49 | €269,696 | €208,873 | -€60,823 | -22.6% |
| Amounts payable after more than one year | 17 | €66,405 | €31,119 | -€35,286 | -53.1% |
| Financial debts | 170/4 | €66,405 | €31,119 | -€35,286 | -53.1% |
| Amounts payable within one year | 42/48 | €203,291 | €177,754 | -€25,537 | -12.6% |
| Current portion of amounts payable after more than one year | 42 | €39,213 | €34,935 | -€4,277 | -10.9% |
| Financial debts | 43 | €1,370 | - | -€1,370 | |
| Credit institutions | 430/8 | €1,370 | - | -€1,370 | |
| Trade debts | 44 | €5,508 | €2,749 | -€2,759 | -50.1% |
| Suppliers | 440/4 | €5,508 | €2,749 | -€2,759 | -50.1% |
| Taxes, remuneration and social security | 45 | €7,951 | €10,780 | +€2,829 | +35.6% |
| Taxes | 450/3 | €7,951 | €10,780 | +€2,829 | +35.6% |
| Other amounts payable | 47/48 | €149,249 | €129,289 | -€19,959 | -13.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,638 | €52,547 | +€910 | +1.8% |
| Other operating charges | 640/8 | €17,575 | €17,436 | -€139 | -0.8% |
| Gross operating margin | 9900 | €163,370 | €169,597 | +€6,227 | +3.8% |
| Operating profit (loss) | 9901 | €94,158 | €99,614 | +€5,456 | +5.8% |
| Financial charges | 65/66B | €7,877 | €3,334 | -€4,544 | -57.7% |
| Recurring financial charges | 65 | €7,877 | €3,334 | -€4,544 | -57.7% |
| Profit (loss) for the period before taxes | 9903 | €86,280 | €96,280 | +€10,000 | +11.6% |
| Income taxes | 67/77 | €22,951 | €25,780 | +€2,828 | +12.3% |
| Profit (loss) for the period | 9904 | €63,329 | €70,500 | +€7,171 | +11.3% |
| Profit (loss) for the period to be appropriated | 9905 | €63,329 | €70,500 | +€7,171 | +11.3% |
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 20 October 2026 via checked.be.