IMMO CRISTINO: 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 CRISTINO
Largest movements
- Tangible fixed assets -€50,037
down €50,037 (-4.0%), from €1.3m to €1.2m
- Receivables within one year +€14,974
up €14,974 (+10.3%), from €145,621 to €160,595
of which Other amounts receivable: +€12,104
- Debts after one year -€98,329
down €98,329 (-10.8%), from €912,903 to €814,574
- Reserves +€20,000
up €20,000 (+74.5%), from €26,850 to €46,850
of which Distributable reserves: +€20,000
- Tax, wage and social debts +€14,331
up €14,331 (+75.2%), from €19,063 to €33,394
- Gross operating margin -€9,639
down €9,639 (-7.0%), from €137,579 to €127,939
- Taxes -€4,211
down €4,211 (-25.9%), from €16,288 to €12,077
- Other operating charges +€2,814
up €2,814 (+23.2%), from €12,140 to €14,953
- Financial income +€1,495
up €1,495 (+26.5%), from €5,650 to €7,145
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 | €1,424,492 | €1,374,247 | -€50,245 | -3.5% |
| Formation expenses | 20 | €653 | €0 | -€653 | -100% |
| Fixed assets | 21/28 | €1,254,415 | €1,204,377 | -€50,037 | -4.0% |
| Tangible fixed assets | 22/27 | €1,254,415 | €1,204,377 | -€50,037 | -4.0% |
| Land and buildings | 22 | €1,254,415 | €1,204,377 | -€50,037 | -4.0% |
| Current assets | 29/58 | €169,425 | €169,870 | +€445 | +0.3% |
| Amounts receivable within one year | 40/41 | €145,621 | €160,595 | +€14,974 | +10.3% |
| Trade receivables | 40 | €33,649 | €36,519 | +€2,870 | +8.5% |
| Other amounts receivable | 41 | €111,973 | €124,076 | +€12,104 | +10.8% |
| Cash at bank and in hand | 54/58 | €12,738 | €1,326 | -€11,412 | -89.6% |
| Deferred charges and accrued income | 490/1 | €11,065 | €7,948 | -€3,117 | -28.2% |
| Total equity and liabilities | 10/49 | €1,424,492 | €1,374,247 | -€50,245 | -3.5% |
| Equity | 10/15 | €334,862 | €359,231 | +€24,369 | +7.3% |
| Contributions | 10/11 | €235,135 | €235,135 | = | 0.0% |
| Reserves | 13 | €26,850 | €46,850 | +€20,000 | +74.5% |
| Non-distributable reserves | 130/1 | €1,850 | €1,850 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,850 | €1,850 | = | 0.0% |
| Distributable reserves | 133 | €25,000 | €45,000 | +€20,000 | +80.0% |
| Profit (loss) carried forward | 14 | €72,877 | €77,246 | +€4,369 | +6.0% |
| Amounts payable | 17/49 | €1,089,630 | €1,015,016 | -€74,614 | -6.8% |
| Amounts payable after more than one year | 17 | €912,903 | €814,574 | -€98,329 | -10.8% |
| Financial debts | 170/4 | €912,903 | €814,574 | -€98,329 | -10.8% |
| Amounts payable within one year | 42/48 | €176,727 | €188,377 | +€11,650 | +6.6% |
| Current portion of amounts payable after more than one year | 42 | €96,498 | €98,329 | +€1,832 | +1.9% |
| Trade debts | 44 | €16,167 | €11,653 | -€4,514 | -27.9% |
| Suppliers | 440/4 | €16,167 | €11,653 | -€4,514 | -27.9% |
| Taxes, remuneration and social security | 45 | €19,063 | €33,394 | +€14,331 | +75.2% |
| Taxes | 450/3 | €19,063 | €33,394 | +€14,331 | +75.2% |
| Other amounts payable | 47/48 | €45,000 | €45,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €12,066 | +€12,066 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,191 | €64,934 | +€743 | +1.2% |
| Other operating charges | 640/8 | €12,140 | €14,953 | +€2,814 | +23.2% |
| Gross operating margin | 9900 | €137,579 | €127,939 | -€9,639 | -7.0% |
| Operating profit (loss) | 9901 | €61,248 | €48,052 | -€13,196 | -21.5% |
| Financial income | 75/76B | €5,650 | €7,145 | +€1,495 | +26.5% |
| Recurring financial income | 75 | €5,650 | €7,145 | +€1,495 | +26.5% |
| Financial charges | 65/66B | €19,848 | €18,751 | -€1,097 | -5.5% |
| Recurring financial charges | 65 | €19,848 | €18,751 | -€1,097 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | €47,050 | €36,446 | -€10,603 | -22.5% |
| Income taxes | 67/77 | €16,288 | €12,077 | -€4,211 | -25.9% |
| Profit (loss) for the period | 9904 | €30,762 | €24,369 | -€6,393 | -20.8% |
| Profit (loss) for the period to be appropriated | 9905 | €30,762 | €24,369 | -€6,393 | -20.8% |
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 20 October 2026 via checked.be.