IMMO CLAVIER: 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 CLAVIER
Largest movements
- Tangible fixed assets -€265
down €265 (-2.0%), from €13,188 to €12,923
- Other debts +€11,002
up €11,002 (+14.1%), from €78,030 to €89,032
- Debts after one year -€8,186
down €8,186 (-14.7%), from €55,649 to €47,463
- Profit (loss) carried forward -€3,421
down €3,421 (-2.3%), from -€146,054 to -€149,475
- Trade debts +€340
up €340 (+2.6%), from €13,168 to €13,508
- Depreciation -€2,976
down €2,976 (-91.8%), from €3,241 to €265
- Financial charges -€708
down €708 (-10.2%), from €6,955 to €6,247
- Gross operating margin +€484
up €484 (+14.7%), from €3,303 to €3,787
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €13,188 | €12,923 | -€265 | -2.0% |
| Fixed assets | 21/28 | €13,188 | €12,923 | -€265 | -2.0% |
| Tangible fixed assets | 22/27 | €13,188 | €12,923 | -€265 | -2.0% |
| Land and buildings | 22 | €13,188 | €12,923 | -€265 | -2.0% |
| Total equity and liabilities | 10/49 | €13,188 | €12,923 | -€265 | -2.0% |
| Equity | 10/15 | -€133,659 | -€137,080 | -€3,421 | -2.6% |
| Contributions | 10/11 | €12,395 | €12,395 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€146,054 | -€149,475 | -€3,421 | -2.3% |
| Amounts payable | 17/49 | €146,847 | €150,003 | +€3,156 | +2.1% |
| Amounts payable after more than one year | 17 | €55,649 | €47,463 | -€8,186 | -14.7% |
| Financial debts | 170/4 | €55,649 | €47,463 | -€8,186 | -14.7% |
| Amounts payable within one year | 42/48 | €91,198 | €102,540 | +€11,342 | +12.4% |
| Trade debts | 44 | €13,168 | €13,508 | +€340 | +2.6% |
| Suppliers | 440/4 | €13,168 | €13,508 | +€340 | +2.6% |
| Other amounts payable | 47/48 | €78,030 | €89,032 | +€11,002 | +14.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,241 | €265 | -€2,976 | -91.8% |
| Other operating charges | 640/8 | €669 | €696 | +€27 | +4.0% |
| Gross operating margin | 9900 | €3,303 | €3,787 | +€484 | +14.7% |
| Operating profit (loss) | 9901 | -€607 | €2,826 | +€3,433 | |
| Financial charges | 65/66B | €6,955 | €6,247 | -€708 | -10.2% |
| Recurring financial charges | 65 | €6,955 | €6,247 | -€708 | -10.2% |
| Profit (loss) for the period before taxes | 9903 | -€7,562 | -€3,421 | +€4,141 | +54.8% |
| Profit (loss) for the period | 9904 | -€7,562 | -€3,421 | +€4,141 | +54.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,562 | -€3,421 | +€4,141 | +54.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.