IMMO C.N.: 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.N.
Largest movements
- Tangible fixed assets -€57,141
down €57,141 (-16.0%), from €358,014 to €300,873
of which Land and buildings: -€56,943
- Cash +€6,878
new in 2024: €6,878
mainly Investment in fixed assets (net) (+€42,000) and Depreciation (+€21,141)
- Intangible fixed assets -€6,000
down €6,000 (-13.5%), from €44,500 to €38,500
- Other debts -€61,468
down €61,468 (-19.3%), from €319,143 to €257,675
- Trade debts +€7,330
up €7,330 (+157.6%), from €4,651 to €11,981
- Gross operating margin -€21,725
down €21,725 (-67.8%), from €32,031 to €10,306
- Financial income +€18,000
new in 2024: €18,000
of which Financial income: +€18,000
- Depreciation -€859
down €859 (-3.9%), from €22,000 to €21,141
- Taxes -€331
down €331 (-10.4%), from €3,189 to €2,858
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €410,187 | €353,500 | -€56,687 | -13.8% |
| Fixed assets | 21/28 | €409,764 | €346,623 | -€63,141 | -15.4% |
| Intangible fixed assets | 21 | €44,500 | €38,500 | -€6,000 | -13.5% |
| Tangible fixed assets | 22/27 | €358,014 | €300,873 | -€57,141 | -16.0% |
| Land and buildings | 22 | €357,219 | €300,277 | -€56,943 | -15.9% |
| Plant, machinery and equipment | 23 | €795 | €596 | -€199 | -25.0% |
| Financial fixed assets | 28 | €7,250 | €7,250 | = | 0.0% |
| Current assets | 29/58 | €423 | €6,878 | +€6,454 | +1525.2% |
| Amounts receivable within one year | 40/41 | €423 | - | -€423 | |
| Other amounts receivable | 41 | €423 | - | -€423 | |
| Cash at bank and in hand | 54/58 | - | €6,878 | +€6,878 | |
| Total equity and liabilities | 10/49 | €410,187 | €353,500 | -€56,687 | -13.8% |
| Equity | 10/15 | €83,154 | €82,154 | -€1,001 | -1.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Share premium | 1100/10 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €75,094 | €74,094 | -€1,001 | -1.3% |
| Amounts payable | 17/49 | €327,033 | €271,347 | -€55,686 | -17.0% |
| Amounts payable within one year | 42/48 | €327,033 | €271,347 | -€55,686 | -17.0% |
| Financial debts | 43 | €3,240 | €1,691 | -€1,548 | -47.8% |
| Credit institutions | 430/8 | €3,240 | €1,691 | -€1,548 | -47.8% |
| Trade debts | 44 | €4,651 | €11,981 | +€7,330 | +157.6% |
| Suppliers | 440/4 | €4,651 | €11,981 | +€7,330 | +157.6% |
| Other amounts payable | 47/48 | €319,143 | €257,675 | -€61,468 | -19.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,000 | €21,141 | -€859 | -3.9% |
| Other operating charges | 640/8 | €4,939 | €5,218 | +€280 | +5.7% |
| Gross operating margin | 9900 | €32,031 | €10,306 | -€21,725 | -67.8% |
| Operating profit (loss) | 9901 | €5,092 | -€16,054 | -€21,145 | |
| Financial income | 75/76B | - | €18,000 | +€18,000 | |
| Recurring financial income | 75 | - | €18,000 | +€18,000 | |
| Non-recurring financial income | 76B | - | €18,000 | +€18,000 | |
| Financial charges | 65/66B | €140 | €89 | -€50 | -36.1% |
| Recurring financial charges | 65 | €140 | €89 | -€50 | -36.1% |
| Profit (loss) for the period before taxes | 9903 | €4,952 | €1,857 | -€3,095 | -62.5% |
| Income taxes | 67/77 | €3,189 | €2,858 | -€331 | -10.4% |
| Profit (loss) for the period | 9904 | €1,764 | -€1,001 | -€2,764 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,764 | -€1,001 | -€2,764 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.