IMMO- COLMAN: 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- COLMAN
Largest movements
- Receivables within one year -€92,313
down €92,313 (-6.1%), from €1.5m to €1.4m
- Tangible fixed assets -€28,799
down €28,799 (-4.0%), from €718,004 to €689,205
- Tax, wage and social debts -€103,715
no longer reported in 2024 (was €103,715)
- Current portion of long-term debt -€55,611
down €55,611 (-45.0%), from €123,694 to €68,083
- Reserves +€33,970
up €33,970 (+2.5%), from €1.4m to €1.4m
of which Distributable reserves: +€69,583
- Gross operating margin +€29,577
up €29,577 (+26.0%), from €113,571 to €143,148
- Taxes +€5,687
up €5,687 (+52.4%), from €10,862 to €16,549
- Depreciation -€5,509
down €5,509 (-8.5%), from €65,001 to €59,492
- Other operating charges -€3,513
down €3,513 (-11.8%), from €29,838 to €26,325
- Financial charges -€3,492
down €3,492 (-14.1%), from €24,747 to €21,255
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 | €2,352,870 | €2,214,917 | -€137,952 | -5.9% |
| Fixed assets | 21/28 | €830,313 | €785,458 | -€44,855 | -5.4% |
| Intangible fixed assets | 21 | €109,604 | €93,548 | -€16,056 | -14.6% |
| Tangible fixed assets | 22/27 | €718,004 | €689,205 | -€28,799 | -4.0% |
| Land and buildings | 22 | €718,004 | €689,205 | -€28,799 | -4.0% |
| Financial fixed assets | 28 | €2,704 | €2,704 | = | 0.0% |
| Current assets | 29/58 | €1,522,557 | €1,429,460 | -€93,097 | -6.1% |
| Amounts receivable within one year | 40/41 | €1,513,751 | €1,421,438 | -€92,313 | -6.1% |
| Other amounts receivable | 41 | €1,513,751 | €1,421,438 | -€92,313 | -6.1% |
| Current investments | 50/53 | €509 | €509 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €8,297 | €7,513 | -€784 | -9.4% |
| Total equity and liabilities | 10/49 | €2,352,870 | €2,214,917 | -€137,952 | -5.9% |
| Equity | 10/15 | €1,470,307 | €1,504,278 | +€33,970 | +2.3% |
| Contributions | 10/11 | €84,657 | €84,657 | = | 0.0% |
| Reserves | 13 | €1,385,650 | €1,419,620 | +€33,970 | +2.5% |
| Non-distributable reserves | 130/1 | €8,465 | €8,465 | = | 0.0% |
| Reserves not available under the articles | 1311 | €8,465 | €8,465 | = | 0.0% |
| Tax-exempt reserves | 132 | €346,872 | €311,259 | -€35,613 | -10.3% |
| Distributable reserves | 133 | €1,030,313 | €1,099,897 | +€69,583 | +6.8% |
| Provisions and deferred taxes | 16 | €161,237 | €146,794 | -€14,443 | -9.0% |
| Deferred taxes | 168 | €161,237 | €146,794 | -€14,443 | -9.0% |
| Amounts payable | 17/49 | €721,326 | €563,846 | -€157,479 | -21.8% |
| Amounts payable after more than one year | 17 | €429,273 | €431,083 | +€1,810 | +0.4% |
| Financial debts | 170/4 | €429,273 | €431,083 | +€1,810 | +0.4% |
| Amounts payable within one year | 42/48 | €292,052 | €132,763 | -€159,289 | -54.5% |
| Current portion of amounts payable after more than one year | 42 | €123,694 | €68,083 | -€55,611 | -45.0% |
| Trade debts | 44 | €4,902 | €5,538 | +€636 | +13.0% |
| Suppliers | 440/4 | €4,902 | €5,538 | +€636 | +13.0% |
| Taxes, remuneration and social security | 45 | €103,715 | - | -€103,715 | |
| Taxes | 450/3 | €103,715 | - | -€103,715 | |
| Other amounts payable | 47/48 | €59,742 | €59,142 | -€600 | -1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,001 | €59,492 | -€5,509 | -8.5% |
| Other operating charges | 640/8 | €29,838 | €26,325 | -€3,513 | -11.8% |
| Gross operating margin | 9900 | €113,571 | €143,148 | +€29,577 | +26.0% |
| Operating profit (loss) | 9901 | €18,732 | €57,331 | +€38,599 | +206.1% |
| Financial charges | 65/66B | €24,747 | €21,255 | -€3,492 | -14.1% |
| Recurring financial charges | 65 | €24,747 | €21,255 | -€3,492 | -14.1% |
| Profit (loss) for the period before taxes | 9903 | -€6,015 | €36,076 | +€42,091 | |
| Transfer from deferred taxes | 780 | €14,443 | €14,443 | = | 0.0% |
| Income taxes | 67/77 | €10,862 | €16,549 | +€5,687 | +52.4% |
| Profit (loss) for the period | 9904 | -€2,434 | €33,970 | +€36,404 | |
| Transfer from tax-exempt reserves | 789 | €35,163 | €35,613 | +€450 | +1.3% |
| Profit (loss) for the period to be appropriated | 9905 | €32,729 | €69,583 | +€36,854 | +112.6% |
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 3 October 2026 via checked.be.