IMMO DEGROOTE BERNARD: 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 DEGROOTE BERNARD
Largest movements
- Cash +€38,253
up €38,253 (+75.9%), from €50,366 to €88,619
mainly Net result for the year (+€40,150) and Depreciation (+€714)
- Reserves +€40,150
up €40,150 (+7.6%), from €526,107 to €566,257
of which Distributable reserves: +€40,150
No income-statement line moved by more than 1% of the activity.
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.
Derived cash bridge
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 | €813,167 | €852,559 | +€39,392 | +4.8% |
| Fixed assets | 21/28 | €758,480 | €757,766 | -€714 | -0.1% |
| Tangible fixed assets | 22/27 | €758,480 | €757,766 | -€714 | -0.1% |
| Land and buildings | 22 | €758,480 | €757,766 | -€714 | -0.1% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €54,687 | €94,793 | +€40,106 | +73.3% |
| Amounts receivable within one year | 40/41 | €4,180 | €6,026 | +€1,846 | +44.2% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €4,180 | €6,026 | +€1,846 | +44.2% |
| Cash at bank and in hand | 54/58 | €50,366 | €88,619 | +€38,253 | +75.9% |
| Deferred charges and accrued income | 490/1 | €141 | €148 | +€7 | +5.3% |
| Total equity and liabilities | 10/49 | €813,167 | €852,559 | +€39,392 | +4.8% |
| Equity | 10/15 | €802,757 | €842,906 | +€40,150 | +5.0% |
| Contributions | 10/11 | €276,649 | €276,649 | = | 0.0% |
| Reserves | 13 | €526,107 | €566,257 | +€40,150 | +7.6% |
| Tax-exempt reserves | 132 | €16,605 | €16,605 | = | 0.0% |
| Distributable reserves | 133 | €509,503 | €549,652 | +€40,150 | +7.9% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €10,411 | €9,653 | -€758 | -7.3% |
| Amounts payable within one year | 42/48 | €10,411 | €9,653 | -€758 | -7.3% |
| Trade debts | 44 | €827 | €789 | -€39 | -4.7% |
| Suppliers | 440/4 | €827 | €789 | -€39 | -4.7% |
| Taxes, remuneration and social security | 45 | €9,402 | €8,864 | -€538 | -5.7% |
| Taxes | 450/3 | €9,402 | €8,864 | -€538 | -5.7% |
| Other amounts payable | 47/48 | €181 | €0 | -€181 | -100% |
| Non-recurring operating income | 76A | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €822 | €714 | -€108 | -13.1% |
| Other operating charges | 640/8 | €8,062 | €8,205 | +€143 | +1.8% |
| Gross operating margin | 9900 | €67,615 | €68,100 | +€485 | +0.7% |
| Operating profit (loss) | 9901 | €58,731 | €59,181 | +€450 | +0.8% |
| Financial income | 75/76B | €2 | €214 | +€212 | +13,862% |
| Recurring financial income | 75 | €2 | €214 | +€212 | +13,862% |
| Financial charges | 65/66B | €373 | €380 | +€7 | +1.9% |
| Recurring financial charges | 65 | €373 | €380 | +€7 | +1.9% |
| Profit (loss) for the period before taxes | 9903 | €58,359 | €59,014 | +€655 | +1.1% |
| Income taxes | 67/77 | €19,402 | €18,864 | -€538 | -2.8% |
| Profit (loss) for the period | 9904 | €38,957 | €40,150 | +€1,193 | +3.1% |
| Profit (loss) for the period to be appropriated | 9905 | €38,957 | €40,150 | +€1,193 | +3.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.