Immo De Backer: 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.
What changed
Immo De Backer
NACE 68.310, Real estate agency activities
financial year 2024 compared with 2023filed annual accounts (NBB)
Net result for the year
€53,502
2023 · €155,693-€102,191
Equity
€1.9m
2023 · €1.9m+€53,502
Cash
€56,640
2023 · €40,873+€15,768
Balance sheet total
€9.4m
2023 · €9.2m+€172,639
Largest movements
Assets
- Receivables within one year +€158,531
up €158,531 (+1,829%), from €8,668 to €167,199
of which Trade receivables: +€116,235
- Tangible fixed assets -€104,751
down €104,751 (-1.1%), from €9.2m to €9.1m
- Deferred charges and accrued income +€103,092
up €103,092 (+1,698%), from €6,073 to €109,166
Equity and liabilities
- Other debts +€741,879
up €741,879 (+18.7%), from €4.0m to €4.7m
- Debts after one year -€666,389
down €666,389 (-25.0%), from €2.7m to €2.0m
of which Financial debts: -€666,389
Income statement
- Gross operating margin +€152,179
up €152,179 (+12.7%), from €1.2m to €1.3m
- Other operating charges +€119,333
up €119,333 (+213%), from €55,950 to €175,283
- Financial charges +€114,231
up €114,231 (+38.8%), from €294,491 to €408,722
- Depreciation +€64,259
up €64,259 (+10.1%), from €637,843 to €702,102
- Taxes -€19,321
down €19,321 (-63.4%), from €30,484 to €11,162
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.
Result 2023
€155,693
Gross operating margin
+€152,179
Depreciation
-€64,259
Other operating charges
-€119,333
Financial income
+€0
Financial charges
-€114,231
Taxes
+€19,321
Deferred taxes and other
+€24,133
Result 2024
€53,502
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€1.3m
Investment
-€597,351
Financing
-€661,033
Cash 2023
€40,873
From operations (derived)
+€1.3m
Net result for the year
+€53,502
Depreciation
+€702,102
Receivables within one year
-€158,531
Deferred charges and accrued income
-€103,092
Provisions
-€2,246
Trade debts
+€70,209
Tax, wage and social debts
-€29,484
Other debts
+€741,879
Accrued charges and deferred income
-€190
Investment (derived)
-€597,351
Investment in fixed assets (net)
-€597,351
Financing
-€661,033
Debts after one year
-€666,389
Current portion of long-term debt
+€5,357
Cash 2024
€56,640
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,213,552 | €9,386,192 | +€172,639 | +1.9% |
| Fixed assets | 21/28 | €9,157,938 | €9,053,187 | -€104,751 | -1.1% |
| Tangible fixed assets | 22/27 | €9,157,938 | €9,053,187 | -€104,751 | -1.1% |
| Land and buildings | 22 | €9,157,938 | €9,053,187 | -€104,751 | -1.1% |
| Current assets | 29/58 | €55,614 | €333,005 | +€277,391 | +499% |
| Amounts receivable within one year | 40/41 | €8,668 | €167,199 | +€158,531 | +1,829% |
| Trade receivables | 40 | €0 | €116,235 | +€116,235 | |
| Other amounts receivable | 41 | €8,668 | €50,964 | +€42,296 | +488% |
| Cash at bank and in hand | 54/58 | €40,873 | €56,640 | +€15,768 | +38.6% |
| Deferred charges and accrued income | 490/1 | €6,073 | €109,166 | +€103,092 | +1,698% |
| Total equity and liabilities | 10/49 | €9,213,552 | €9,386,192 | +€172,639 | +1.9% |
| Equity | 10/15 | €1,854,802 | €1,908,304 | +€53,502 | +2.9% |
| Contributions | 10/11 | €348,000 | €348,000 | = | 0.0% |
| Capital | 10 | €348,000 | €348,000 | = | 0.0% |
| Issued capital | 100 | €348,000 | €348,000 | = | 0.0% |
| Reserves | 13 | €1,308,013 | €1,301,276 | -€6,737 | -0.5% |
| Non-distributable reserves | 130/1 | €34,800 | €34,800 | = | 0.0% |
| Legal reserve | 130 | €34,800 | €34,800 | = | 0.0% |
| Tax-exempt reserves | 132 | €73,213 | €66,476 | -€6,737 | -9.2% |
| Distributable reserves | 133 | €1,200,000 | €1,200,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €198,789 | €259,028 | +€60,239 | +30.3% |
| Provisions and deferred taxes | 16 | €21,887 | €19,642 | -€2,246 | -10.3% |
| Deferred taxes | 168 | €21,887 | €19,642 | -€2,246 | -10.3% |
| Amounts payable | 17/49 | €7,336,863 | €7,458,246 | +€121,383 | +1.7% |
| Amounts payable after more than one year | 17 | €2,665,901 | €1,999,512 | -€666,389 | -25.0% |
| Financial debts | 170/4 | €2,662,901 | €1,996,512 | -€666,389 | -25.0% |
| Other amounts payable | 178/9 | €3,000 | €3,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €4,659,257 | €5,447,218 | +€787,961 | +16.9% |
| Current portion of amounts payable after more than one year | 42 | €661,121 | €666,477 | +€5,357 | +0.8% |
| Trade debts | 44 | €8,789 | €78,998 | +€70,209 | +799% |
| Suppliers | 440/4 | €8,789 | €78,998 | +€70,209 | +799% |
| Taxes, remuneration and social security | 45 | €29,484 | €0 | -€29,484 | -100% |
| Taxes | 450/3 | €29,484 | €0 | -€29,484 | -100% |
| Other amounts payable | 47/48 | €3,959,864 | €4,701,743 | +€741,879 | +18.7% |
| Accrued charges and deferred income | 492/3 | €11,705 | €11,516 | -€190 | -1.6% |
| Non-recurring operating income | 76A | €89,820 | €0 | -€89,820 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €637,843 | €702,102 | +€64,259 | +10.1% |
| Other operating charges | 640/8 | €55,950 | €175,283 | +€119,333 | +213% |
| Gross operating margin | 9900 | €1,196,347 | €1,348,526 | +€152,179 | +12.7% |
| Operating profit (loss) | 9901 | €502,555 | €471,141 | -€31,414 | -6.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €294,491 | €408,722 | +€114,231 | +38.8% |
| Recurring financial charges | 65 | €294,491 | €408,722 | +€114,231 | +38.8% |
| Profit (loss) for the period before taxes | 9903 | €208,064 | €62,419 | -€145,645 | -70.0% |
| Transfer from deferred taxes | 780 | €568 | €2,246 | +€1,678 | +296% |
| Transfer to deferred taxes | 680 | €22,455 | €0 | -€22,455 | -100% |
| Income taxes | 67/77 | €30,484 | €11,162 | -€19,321 | -63.4% |
| Profit (loss) for the period | 9904 | €155,693 | €53,502 | -€102,191 | -65.6% |
| Transfer from tax-exempt reserves | 789 | €1,703 | €6,737 | +€5,034 | +296% |
| Transfer to tax-exempt reserves | 689 | €67,365 | €0 | -€67,365 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €90,031 | €60,239 | -€29,792 | -33.1% |
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 13 October 2026 via checked.be.