IMMO CNOCKAERT: 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 CNOCKAERT
Largest movements
- Cash +€27,496
up €27,496 (+45.7%), from €60,227 to €87,723
mainly Net result for the year (+€10,115) and Trade debts (+€5,177)
- Tangible fixed assets -€4,882
down €4,882 (-1.7%), from €279,877 to €274,995
of which Plant, machinery and equipment: -€4,882
- Deferred charges and accrued income -€4,496
down €4,496 (-95.3%), from €4,719 to €223
- Reserves +€15,000
up €15,000 (+5.4%), from €276,855 to €291,855
of which Distributable reserves: +€15,000
- Trade debts +€5,177
up €5,177 (+1983.5%), from €261 to €5,438
- Profit (loss) carried forward -€4,885
down €4,885 (-98.5%), from €4,958 to €73
- Gross operating margin +€3,833
up €3,833 (+12.6%), from €30,309 to €34,142
- Taxes +€856
up €856 (+34.0%), from €2,515 to €3,371
- Other operating charges +€375
up €375 (+3.1%), from €12,030 to €12,405
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 | €345,809 | €363,622 | +€17,813 | +5.2% |
| Fixed assets | 21/28 | €279,877 | €274,995 | -€4,882 | -1.7% |
| Tangible fixed assets | 22/27 | €279,877 | €274,995 | -€4,882 | -1.7% |
| Land and buildings | 22 | €258,919 | €258,919 | = | 0.0% |
| Plant, machinery and equipment | 23 | €16,468 | €11,586 | -€4,882 | -29.6% |
| Furniture and vehicles | 24 | €4,490 | €4,490 | = | 0.0% |
| Current assets | 29/58 | €65,932 | €88,627 | +€22,695 | +34.4% |
| Amounts receivable within one year | 40/41 | €986 | €681 | -€305 | -30.9% |
| Trade receivables | 40 | €986 | - | -€986 | |
| Other amounts receivable | 41 | - | €681 | +€681 | |
| Cash at bank and in hand | 54/58 | €60,227 | €87,723 | +€27,496 | +45.7% |
| Deferred charges and accrued income | 490/1 | €4,719 | €223 | -€4,496 | -95.3% |
| Total equity and liabilities | 10/49 | €345,809 | €363,622 | +€17,813 | +5.2% |
| Equity | 10/15 | €300,363 | €310,478 | +€10,115 | +3.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €276,855 | €291,855 | +€15,000 | +5.4% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €275,000 | €290,000 | +€15,000 | +5.5% |
| Profit (loss) carried forward | 14 | €4,958 | €73 | -€4,885 | -98.5% |
| Amounts payable | 17/49 | €45,446 | €53,144 | +€7,698 | +16.9% |
| Amounts payable within one year | 42/48 | €42,121 | €49,675 | +€7,554 | +17.9% |
| Trade debts | 44 | €261 | €5,438 | +€5,177 | +1983.5% |
| Suppliers | 440/4 | €261 | €5,438 | +€5,177 | +1983.5% |
| Other amounts payable | 47/48 | €41,860 | €44,237 | +€2,377 | +5.7% |
| Accrued charges and deferred income | 492/3 | €3,325 | €3,469 | +€144 | +4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,882 | €4,882 | = | 0.0% |
| Other operating charges | 640/8 | €12,030 | €12,405 | +€375 | +3.1% |
| Gross operating margin | 9900 | €30,309 | €34,142 | +€3,833 | +12.6% |
| Operating profit (loss) | 9901 | €13,397 | €16,855 | +€3,458 | +25.8% |
| Financial income | 75/76B | - | €175 | +€175 | |
| Recurring financial income | 75 | - | €175 | +€175 | |
| Financial charges | 65/66B | €3,399 | €3,544 | +€145 | +4.3% |
| Recurring financial charges | 65 | €3,399 | €3,544 | +€145 | +4.3% |
| Profit (loss) for the period before taxes | 9903 | €9,998 | €13,486 | +€3,488 | +34.9% |
| Income taxes | 67/77 | €2,515 | €3,371 | +€856 | +34.0% |
| Profit (loss) for the period | 9904 | €7,483 | €10,115 | +€2,632 | +35.2% |
| Profit (loss) for the period to be appropriated | 9905 | €7,483 | €10,115 | +€2,632 | +35.2% |
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 3 October 2026 via checked.be.