IMMO CHAPEAU: 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 CHAPEAU
Largest movements
- Cash +€40,710
up €40,710 (+1,324%), from €3,074 to €43,784
mainly Debts after one year (+€41,370) and Depreciation (+€17,335)
- Tangible fixed assets -€17,335
down €17,335 (-6.0%), from €288,916 to €271,581
- Debts after one year +€41,370
up €41,370 (+15.6%), from €264,901 to €306,270
- Other debts -€32,675
down €32,675 (-18.7%), from €174,301 to €141,626
- Profit (loss) carried forward +€13,913
up €13,913 (+94.9%), from -€14,668 to -€755
- Gross operating margin +€12,425
up €12,425 (+46.6%), from €26,650 to €39,075
- Financial charges +€405
up €405 (+7.3%), from €5,554 to €5,960
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.
Derived cash bridge
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 | €483,509 | €506,900 | +€23,391 | +4.8% |
| Fixed assets | 21/28 | €480,116 | €462,781 | -€17,335 | -3.6% |
| Tangible fixed assets | 22/27 | €288,916 | €271,581 | -€17,335 | -6.0% |
| Land and buildings | 22 | €288,916 | €271,581 | -€17,335 | -6.0% |
| Financial fixed assets | 28 | €191,200 | €191,200 | = | 0.0% |
| Current assets | 29/58 | €3,393 | €44,119 | +€40,726 | +1,200% |
| Cash at bank and in hand | 54/58 | €3,074 | €43,784 | +€40,710 | +1,324% |
| Deferred charges and accrued income | 490/1 | €319 | €335 | +€15 | +4.8% |
| Total equity and liabilities | 10/49 | €483,509 | €506,900 | +€23,391 | +4.8% |
| Equity | 10/15 | €19,112 | €33,025 | +€13,913 | +72.8% |
| Contributions | 10/11 | €21,780 | €21,780 | = | 0.0% |
| Reserves | 13 | €12,000 | €12,000 | = | 0.0% |
| Distributable reserves | 133 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,668 | -€755 | +€13,913 | +94.9% |
| Amounts payable | 17/49 | €464,397 | €473,875 | +€9,478 | +2.0% |
| Amounts payable after more than one year | 17 | €264,901 | €306,270 | +€41,370 | +15.6% |
| Financial debts | 170/4 | €264,901 | €306,270 | +€41,370 | +15.6% |
| Amounts payable within one year | 42/48 | €194,932 | €162,496 | -€32,436 | -16.6% |
| Current portion of amounts payable after more than one year | 42 | €20,631 | €20,870 | +€238 | +1.2% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Other amounts payable | 47/48 | €174,301 | €141,626 | -€32,675 | -18.7% |
| Accrued charges and deferred income | 492/3 | €4,564 | €5,109 | +€545 | +11.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,592 | €17,335 | -€257 | -1.5% |
| Other operating charges | 640/8 | €1,806 | €1,868 | +€62 | +3.4% |
| Gross operating margin | 9900 | €26,650 | €39,075 | +€12,425 | +46.6% |
| Operating profit (loss) | 9901 | €7,252 | €19,873 | +€12,620 | +174% |
| Financial charges | 65/66B | €5,554 | €5,960 | +€405 | +7.3% |
| Recurring financial charges | 65 | €5,554 | €5,960 | +€405 | +7.3% |
| Profit (loss) for the period before taxes | 9903 | €1,698 | €13,913 | +€12,215 | +719% |
| Profit (loss) for the period | 9904 | €1,698 | €13,913 | +€12,215 | +719% |
| Profit (loss) for the period to be appropriated | 9905 | €1,698 | €13,913 | +€12,215 | +719% |
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 17 October 2026 via checked.be.