IMMO DE BEVER: 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 DE BEVER
Largest movements
- Cash -€149,170
down €149,170 (-98.9%), from €150,844 to €1,674
mainly Other debts (-€140,000) and Net result for the year (-€16,725)
- Tangible fixed assets -€11,596
down €11,596 (-6.1%), from €188,577 to €176,980
- Receivables within one year +€3,827
up €3,827 (+25.2%), from €15,179 to €19,006
of which Trade receivables: +€3,400
- Other debts -€140,000
down €140,000 (-58.9%), from €237,500 to €97,500
- Reserves -€16,725
down €16,725 (-49.7%), from €33,624 to €16,900
of which Distributable reserves: -€16,725
- Trade debts +€4,458
up €4,458 (+325.0%), from €1,372 to €5,830
- Tax, wage and social debts -€4,363
no longer reported in 2025 (was €4,363)
- Gross operating margin -€39,446
down €39,446 (-87.9%), from €44,883 to €5,437
- Depreciation -€15,655
down €15,655 (-57.4%), from €27,251 to €11,596
- Taxes -€1,980
no longer reported in 2025 (was €1,980)
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 | €364,464 | €207,834 | -€156,630 | -43.0% |
| Fixed assets | 21/28 | €188,577 | €176,980 | -€11,596 | -6.1% |
| Tangible fixed assets | 22/27 | €188,577 | €176,980 | -€11,596 | -6.1% |
| Land and buildings | 22 | €188,577 | €176,980 | -€11,596 | -6.1% |
| Current assets | 29/58 | €175,888 | €30,854 | -€145,034 | -82.5% |
| Amounts receivable within one year | 40/41 | €15,179 | €19,006 | +€3,827 | +25.2% |
| Trade receivables | 40 | €15,179 | €18,579 | +€3,400 | +22.4% |
| Other amounts receivable | 41 | - | €427 | +€427 | |
| Cash at bank and in hand | 54/58 | €150,844 | €1,674 | -€149,170 | -98.9% |
| Deferred charges and accrued income | 490/1 | €9,865 | €10,174 | +€309 | +3.1% |
| Total equity and liabilities | 10/49 | €364,464 | €207,834 | -€156,630 | -43.0% |
| Equity | 10/15 | €121,230 | €104,505 | -€16,725 | -13.8% |
| Contributions | 10/11 | €87,605 | €87,605 | = | 0.0% |
| Capital | 10 | €87,605 | €87,605 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Uncalled capital | 101 | €12,395 | €12,395 | = | 0.0% |
| Reserves | 13 | €33,624 | €16,900 | -€16,725 | -49.7% |
| Non-distributable reserves | 130/1 | €1,895 | €1,895 | = | 0.0% |
| Legal reserve | 130 | €1,895 | €1,895 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,281 | €6,281 | = | 0.0% |
| Distributable reserves | 133 | €25,448 | €8,723 | -€16,725 | -65.7% |
| Amounts payable | 17/49 | €243,234 | €103,330 | -€139,905 | -57.5% |
| Amounts payable within one year | 42/48 | €243,234 | €103,330 | -€139,905 | -57.5% |
| Trade debts | 44 | €1,372 | €5,830 | +€4,458 | +325.0% |
| Suppliers | 440/4 | €1,372 | €5,830 | +€4,458 | +325.0% |
| Taxes, remuneration and social security | 45 | €4,363 | - | -€4,363 | |
| Taxes | 450/3 | €4,363 | - | -€4,363 | |
| Other amounts payable | 47/48 | €237,500 | €97,500 | -€140,000 | -58.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,251 | €11,596 | -€15,655 | -57.4% |
| Other operating charges | 640/8 | €10,188 | €10,554 | +€366 | +3.6% |
| Gross operating margin | 9900 | €44,883 | €5,437 | -€39,446 | -87.9% |
| Operating profit (loss) | 9901 | €7,444 | -€16,713 | -€24,157 | |
| Financial income | 75/76B | €24 | €9 | -€15 | -61.8% |
| Recurring financial income | 75 | €24 | €9 | -€15 | -61.8% |
| Financial charges | 65/66B | €48 | €21 | -€27 | -56.0% |
| Recurring financial charges | 65 | €48 | €21 | -€27 | -56.0% |
| Profit (loss) for the period before taxes | 9903 | €7,420 | -€16,725 | -€24,145 | |
| Income taxes | 67/77 | €1,980 | - | -€1,980 | |
| Profit (loss) for the period | 9904 | €5,440 | -€16,725 | -€22,165 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,440 | -€16,725 | -€22,165 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.